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

Dependents Workout

Qualifying Relative Tests

Case Study 1: Member of Household or Relationship Test (continued)

Base your answer on the previous case study facts regarding Sally except that Ann files a return only to have her withholding refunded. Can Sally claim Ann and Bobby as dependents?



Step 2 of table 2 dependency exemption for qualifying relative.
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