Question

10. Determine the number of dependents in each of the following independent situations and identify whether the dependent is a qualifying child or a qualifying relative.

a) Andy maintains a household that includes a cousin (age 12), a niece (age 18), and son (age 26). All are full time students. Andy furnishes all of their support.

b) Mandeep provides all of the support of a family friend’s son (age 20) who lives with her. She also furnishes most of the support of her stepmother, who does not live with her.

c) Raul, a US citizen, lives in Costa Rica. Raul’s household includes a friend, Mariana, who is age 19 and a citizen of Costa Rica. Raul provides all of Mariana’s support.

d) Karen maintains a household that includes her ex-husband, her mother in law, and her brother in law (age 23 and not a full-time student). Karen provides more than half of their support. Karen is single and was divorced last year.

Answer 1

SOLUTION:

1)

Cousin	Qualified dependent; Qualifying relative
Niece	Qualified dependent; Qualifying child
Son	Qualified dependent; Qualifying relative

　

2)

Family friend's son	Qualified dependent; Qualifying relative
Stepmother	Qualified dependent; Qualifying relative

　

3)

Adopted daughther

Not a dependent; Not applicable

　

4)

Ex-husband	Qualified dependent; Qualifying relative
Mother-in-law	Qualified dependent; Qualifying relative
Brother-in-law	Qualified dependent; Qualifying relative