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

Dependents Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Susan and Ted are married and will file a joint return. They have supported Ted's parents for the majority of the tax year. Ted's parents do not live with Ted and Susan. Do Ted's parents meet the member of household or relationship test?
  2. Marie, 18, earned $5,000. Her father provided more than half of her support. If all other dependency tests are met, can her father claim her as a qualifying child dependent?
  3. Steve provides $4,000 toward his mother's support during the year. His mother has earned income of $600, nontaxable Social Security benefit payments of $4,800, and tax-exempt interest of $200. She uses all of these for her support. Can Steve claim his mother as a dependent if she meets all other tests?
Pub 4012, Table 1 and Table 2
Pub 4012, Rules for Claiming a Dependent

Pub 4012, Table 1 and Table 2

Pub 4012, Rules for Claiming a Dependent