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

Dependents Workout

Qualifying Relative Tests

Skills Warm Up: Member of Household Test

Question 2 of 2

Which of the following meets the member of household or relationship test for taxpayer John Smith?

John Smith's 10-year-old cousin who lives with John's parents, but is supported by John
John's foster parent who did not live with John
John's foster child who has lived with him for seven months and is cared for by John as his own
John's great aunt who did not live with him


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