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 (continued)

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.

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Do the Richmonds' son and daughter-in-law pass the joint return 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