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

Dependents Workout

Qualifying Relative Tests

Skills Warm Up: Tax Your Memory

Match each term with its definition by typing in the number of the term in the blank next to the corresponding definition. Click the Glossary button to review the definitions of these terms.

Terms: Definitions:
1. Gross Income Match Either a qualifying child or a qualifying relative of the taxpayer
2. Dependents The dependent's gross income cannot exceed the threshold amount for the tax year.
3. Gross Income Test All income received in the form of money, goods, property, and services that isn’t exempt from tax.

Publication 4012, Table 1 and Table 2

Publication 4012, Table 1 and Table 2