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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Qualifying Relative Tests (continued)

You are trying to determine whether John can claim his mother as a dependent on his tax return. Follow along in the conversation, then select the correct question to ask. Click here to listen to the conversation.

You: Did your mother file a joint return with anyone else for this tax year?

John: No, she is not filing a joint tax return this year. She only received Social Security benefits of $6,000 during the tax year.

How would you respond?

Well, unfortunately you cannot claim her as a dependent; her income was over the threshold amount.
Do you know what your mother's total support requirements were for the year, and how much of that you contributed?


Man and woman in an interview
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