Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependents Workout

Qualifying Child Tests

Skills Warm Up: Qualifying Child Tests

Question 2 of 4

Bob is 22 and a full-time student for the entire year. During the tax year, he lived with his parents when he was not in the dorm. During the tax year, he worked part-time, but that income did not pay over half of his total support. Does Bob pass the tests for a qualifying child?



Publication 4012, Table 1 and Table 2
Pub 4012, Rules for Claiming a Dependent

Publication 4012, Table 1 and Table 2

Pub 4012, Rules for Claiming a Dependent