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.

Click here to view a table that shows John's contributions toward his mother's support.

You: Do you know what your mother's total support requirements were for the year, and how much of that you contributed?

John: I contribute about $3,600 a year toward my mother's food, medical, and utilities. Her total yearly support requirements, including rent, food, medical, clothing, etc., are about $8,000 a year.

How would you respond?

Well, unfortunately you cannot claim her as a dependent. You did not contribute more than half of her financial support for the entire year.
You can claim her as a dependent because you provided monthly support.


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