Question

Determine how many dependents are identified in each of the follow-ing independent situations. Specify whether each would come under the qualifying child or the qualifying relative category.

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

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 U.S. citizen, lives in Costa Rica. Raul’s household includes his friend Helena, who is age 19 and a citizen of Costa Rica. Raul provides all of Helena’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 all of their support. Karen is single and was divorced last year.

My answers - pls correct me

A. 2 because for the son to be a qualifying dependent he would need to be under 24

B. 1 - the family friend's son qualifies by the residency test however the statement does not indicate if the stepmother is supported by more than 50%

C. 0 - must be a US citizen with a SSN

D. 3 - she provides more than half their support and they pass the qualifying resident test

Answer 1

a) Cousin: Qualifying dependent and qualifying relative category.

Niece: Qualifying dependent and qualifying child category.

Son: Qualifying dependent and qualifying relative category

b) Son (of family friend): Qualifying dependent and qualifying relative category.

Stepmother: Qualifying dependent and qualifying relative category.

C) Not a dependent and neither qualifying child or relative. She is a adopted daughter.

d) Ex husband: Qualifying dependent and qualifying relative category

Mother-in law and Brother in law: Qualifying dependent and qualifying relative category