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

Dependents Workout

Qualifying Relative Tests

Case Study 2: Qualifying Relative Tests

Tim Jenkins has a question about whether he can claim his son as a dependent on his tax return. Follow this conversation and think about how you would respond.

Click here to listen to the conversation and read a transcript. Press the Play Audio button to hear the audio.

Based on this information, what would you tell Tim?

Yes, he can claim his son as a dependent
No, he cannot claim his son as a dependent


Tim Jenkins' son.
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