Internal Revenue Service United States Department of the Treasury
Module 6: Exemptions

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Sim 6: Identifying Filing Status, Dependents, and Exemptions
Simulation Info: Alicia Garcia; Marital status: Married; Background: You are employed as a teacher and have an infant daughter.

Check your understanding of identifying filing status for each situation listed below by clicking on the correct answers. Click the Check My Answers button at the bottom of the page to assess your answers.

Are the Exemption and Qualifying Child tests met for Maria Garcia?

Dependent Taxpayer Test

A.
B.

Citizen or Resident Test

A.
B.

Joint Return Test

A.
B.

Relationship Test

A.
B.

Support Test

A.
B.

Age Test

A.
B.

Residency Test

A.
B.

Special Rules for Qualifying Child of More Than One Person

A.
B.
C.

Can you claim Maria as a dependent on your tax return?

A.
B.
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