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

Dependents Workout

Qualifying Relative Tests

Case Study 3: Support Test

Linda needs help to determine whether her mother Kathleen meets the support test. Kathleen's sources of support include $3,500 from Social Security and $600 in interest income for a total of $4,100.

To determine whether Kathleen meets the support test, do the calculations on the next series of screens based on the information in the table. You may want to have a calculator handy for this activity.

How much did Linda contribute toward her mother's support? $ (Please do not use commas in answer)



Click here to view the table of Linda and Kathleen's expenses.


Kathleen and her daughter Linda.
Pub 4012, Table 2: Qualifying Relative
Pub 4012, Rules for Claiming a Dependent

Pub 4012, Table 2: Qualifying Relative

Pub 4012, Rules for Claiming a Dependent