• Question 1
1 out of 1 points
A taxpayer’s son-in-law, age 21, is a full-time student with $7,000 of gross income. If
other requirements are met, the taxpayer can claim the son-in-law as a dependent
under the rules for a qualifying child.
Selected Answer:
False
Answers:
True
False
Response
Feedback:
The son-in-law does not pass the relationship test to be a “qualifying child” of
the taxpayer. ¶108.01.
• Question 2
1 out of 1 points
Abe and Tammy divorced in 2009. Abe continues to support Tammy’s mother, who
lives in a nursing home. Abe cannot claim his mother-in-law as a dependent because
she no longer passes the relationship test.
Selected Answer:
False
Answers:
True
False
Response
Feedback:
Parents-in-law are relatives, even after the couple divorces.
¶109.01.
• Question 3
1 out of 1 points
Normally, a cousin must live with the taxpayer for the entire year to qualify as the taxpayer’s
dependent.
Selected Answer:
True
Answers:
True
False
Response
Feedback:
A cousin does not pass the relationship test for qualifying child or qualifying relative,
so they must live with the taxpayer for a full year to be claimed as a dependent under
the Qualifying Nonrelative rules. ¶110.
• Question 4
1 out of 1 points
A single person, who is claimed as a dependent, has $2,000 of earned income. This
person can claim the same standard deduction allowed to a single taxpayer who is
not claimed as a dependent.
Selected Answer:
False
Answers:
True
False
Response
Feedback:
The rules for dependents are different from those of nondependents.
The dependent’s standard deduction would be limited to $2,350
($2,000 earned income + $350). ¶106.03.
• Question 5
1 out of 1 points
Dollar for dollar, a tax credit always produces greater tax savings than a tax deduction.
Selected Answer:
True
Answers:
True
False
Response
Feedback:
The tax savings from a tax deduction is the amount of the deduction times the
taxpayer’s tax rate. The tax savings from a tax credit is the amount of the credit.
¶102.01.
• Question 6
1 out of 1 points
To pass the support test for a qualifying relative, the taxpayer must provide over
half of the relative’s support.
Selected Answer:
True
Answers:
True
False
Response Feedback:
¶109.02.
• Question 7
1 out of 1 points
To pass the support test for a qualifying child, the taxpayer must provide over half
of the child’s support.
Selected Answer:
False
Answers:
True
provide over half of his or her own support. ¶108.04.
Answers:
$0.
