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

Dependents Workout

Qualifying Relative Tests

Case Study 3: Qualifying Relative Tests

Robert Richmond comes into your site to find out if he and his wife can claim their son and new daughter-in-law as dependents. Follow this conversation and think about how you would answer their questions.

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

Do the Richmonds' son and daughter-in-law pass the citizenship or resident test?



Robert Richmond.
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