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

Dependents Workout

Skills Workout

Certification Warm Up Question 3 of 6

Jessica has been raising her son, Jim, alone since her husband died 5 years ago. This year, Jessica earned $25,000. Jim, who lives with Jessica, is single, and does not provide more than half of his own support. He was 19 years old on September 17. Jim is not a full-time student and is not disabled. He worked for a short time at a fast food restaurant and made about $1,800. Jessica and Jim are both U.S. citizens and have SSNs.

Is Jim the qualifying child or qualifying relative of Jessica?

Jim meets the requirements for being Jessica's qualifying relative.
Jim is Jessica's qualifying child since he is her son.


Pub 4012, Table 1 and Table 2
Pub 4012, Rules for Claiming a Dependent

Pub 4012, Table 1 and Table 2

Pub 4012, Rules for Claiming a Dependent