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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Qualifying Relative Tests

You are trying to determine whether John can claim his mother as a dependent on his tax return. Follow along in the conversation, then select the correct question to ask. Click here to listen to the conversation.

John: I am supporting my mother, who is a widow. Can I claim her as a dependent?

How would you respond?

Did your mother live with you the entire tax year?
Is your mother a U.S. citizen?


Man and woman in an interview
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