Question

Anita, who is divorced, maintains a home in which she and her 16-year-old daughter live. Anita provides the majority of the support for her daughter and for a son, age 23, who is enrolled part-time at the university and lives in the dorm. The son also works in the campus bookstore and earns spending money of $4,500. Which of the following statements is correct regarding the number of dependents Anita can claim?

A. Neither the daughter nor the son qualify as Anita's dependent.

B. Anita can claim her son, but not her daughter, as a dependent.

C. Anita can claim her daughter, but not her son, as a dependent.

D. Both the son and daughter qualify as Anita's dependents.

Answer 1

The 5 tests that will qualify a child as dependent are:

• Relationship - Must be your child, brother, sister or descendant of them.
• Residence - Should have the same residence for more than half of the year.
• Age - Should be under 19 or under 24 and full time student.
• Support - Should not have provided more than half of the support throughout the year.
• Joint return - The child cannot file a joint return for the year.

Anita's daughter meet all the 5 tests but her son do not meet the test for residence and age as he is enrolled part time. The following statement is correct regarding the number of dependents Anita can claim:

C. Anita can claim her daughter, but not her son, as a dependent.