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.

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?

A Well, unfortunately you cannot claim her as a dependent; her income was over the threshold amount.
B 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