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

Dependents Workout

Qualifying Relative Tests

Skills Warm Up: Support Test

Question 1 of 1

Steve provided $4,000 toward his mother's support during the year. His mother had nontaxable Social Security benefit payments of $4,800, and tax-exempt interest of $800. She used all of these for her support. Can Steve claim his mother as a dependent?