Question

Zoey (25) is unmarried and was a full-time student from January through June. Zoey worked part-time, but did not provide more than 50% support for herself or her son, Jonah (1). Zoey and Jonah lived with Zoey's mother, Crystal (48), the entire year. Zoey's wages were $6,750. Crystal's were $28,850. Jonah's income was $0

Does Zoey meet the qualifications for claiming the Child Tax Credit/Additional Child Tax Credit or the Other Dependent Credit? Choose the best answer.

1.Zoey can, and should, claim the Child Tax Credit/Additional Child Tax Credit.

2. Zoey can, and should, claim the Other Dependent Credit.

3. Zoey is not eligible to claim the Child Tax Credit/Additional Child Tax Credit or the Other Dependent Credit.

Answer 1

The correct answer is 2. Zoey can, and should, claim the Other Dependent credit.

This is so because Zoey cannot claim Child tax credit or Assitional Child tax credit for Jonah because she is not providing more than half the support for Jonah, so she cannot claim him as dependent, even though relationship, age and residency tests are met.

Zoey can, however, claim Other dependent credit, which requires that the claimed dependent must have lived with the taxpayer for entire year, even though the dependent may be a relative or unrelated person. The maximum amount of Other dependent credit is $500 per qualifying dependent.