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

Dependents Workout

Qualifying Child Tests

Skills Warm Up: Qualifying Child Tests

Question 3 of 4

True or False? The gross income test considers taxable income only, whereas the support test considers all of the dependent's income - both taxable and nontaxable.



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