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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Support Test (continued)

Base your answer on the previous case study regarding Sherrie and her father what if all the facts were the same in this scenario, except that Sherrie's father had spent all his income on himself?

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Step 5 of table 2 dependency exemption for qualifying relative.
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