Question

Of the following people which would be classified as dependeds (child tax credit or qualifying relative)

Name and Social Security Number

• Samson Roland Rockaway, SSN 123-45-6783, son of Lauren. Born November 13, 1999. Truck driver in Wilmington, NC prior to being laid off in October. Lauren provided none of his support. He lived in Wilmington for the entire year. His income consisted of wages of $32,000 and unemployment compensation of $3,000.

• Jimmy Mullin Rockaway, SSN 123-45-6784, son of Lauren. Born February 9, 1996. Fulltime student at University of North Carolina before graduating in May. Of his total support, Lauren provided 35 percent, Jimmy provided 45 percent and the balance came from other sources. Jimmy’s sole income consisted of wages and tips aggregating $14,800 earned as a waiter. He lived with Lauren during the year.

• Annette Rockaway, SSN 123-45-6785, daughter of Lauren. Born December 24, 1998. Full-time student at the University of South Carolina. Lauren provided 75 percent of her support. Her income consisted solely of $10,500 earned from a part-time job as a computer analyst. She did live with Lauren for the year.

• Liam Murray Rockaway, SSN 123-45-6786 son of Lauren. Born December 12, 2002. Fulltime student at Myrtle High School. Lauren provided 100 percent of his support. He earned no income. He lived with Lauren for the year. Lauren also supported the following person:

• Patricia Ryan Koe, mother of Lauren, SSN 123-45-6787. Widow. Born October 7, 1935. Resided in Long Island, New York. Lauren provided 85 percent of her total support. Her sole income consisted of $2,980 of interest and dividends and $6,800 of Social Security benefits.

• Thomas Ryan, cousin of Lauren, SSN 123-45-6788. Widower. Born January 19, 1969. Resided in Columbia, SC. Lauren provided 65 percent of his total support. His sole income consisted of $7,900 of tax-exempt disability income paid by the State of South Carolina.

Answer 1

The following two classified as dependents (qualifying child for child tax credit)

Annette Rockaway, SSN 123-45-6785, daughter of Lauren. Born December 24, 1998. Full-time student at the University of South Carolina. Lauren provided 75 percent of her support. Her income consisted solely of $10,500 earned from a part-time job as a computer analyst. She did live with Lauren for the year.

-age is below 24

- more than half of support provided by lauren

-liver with lauren for more than a half year

Liam Murray Rockaway, SSN 123-45-6786 son of Lauren. Born December 12, 2002. Fulltime student at Myrtle High School. Lauren provided 100 percent of his support. He earned no income. He lived with Lauren for the year.

-age is below 24

- more than half of support provided by lauren

-liver with lauren for more than a half year