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?

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