Using the legend provided below, classify each statement as to
the taxpayer for dependency exemption purposes.
Legend |
QC |
= |
Could be a qualifying child |
QR |
= |
Could be a qualifying relative |
B |
= |
Could satisfy the definition of both a qualifying
child and a qualifying relative |
N |
= |
Could not satisfy the definition of either a
qualifying child or a qualifying relative |
a. |
Taxpayer's father-in-law reports gross income of $3,500 but
does not live with her. |
QC |
b. |
Taxpayer's child is 25, lives at home but is unemployed. |
|
c. |
Taxpayer's half-sister, age 18 lives with her and reports gross
income of $2,800. |
|
d. |
Taxpayer's unmarried son, age 17, reports gross income of
$15,000 and is a resident of England. |
|
e. |
Taxpayer's grandfather reports gross income of $3,000, and does
not live with him. |
|
f. |
The taxpayer's aunt reports gross income of $6,800 and lives
with her. |
|
g. |
Taxpayer's eligible foster child, age 14, lives with her and
has no gross income. |
|
h. |
Taxpayer's nephew, age 29, lives with the taxpayer and reports
gross income of $1,750. |
|
i. |
Taxpayer's half-brother is age 27 and a full-time student. |
|
j. |
Taxpayer's daughter, age 17, lives with her and reports gross
income of $6,400. |
|
|