Question

1-27 Overview of the Tax Structure 11. Dependents. (Obj. 4) Indicate by inserting an Xin the proper column which of the following persons pass, with respect to the taxpayer, (1) the relationship test for a qualifying child or (2) the relationship test for a qualifying relative. The taxpayer is 46 years old and unmarried. Qualifying Child? Qualifying Relative? a. Taxpayer's 31-year-old cousin b. Taxpayer's father c. Taxpayer's 67-year-old foster mother d. Taxpayer's 50-year-old stepsister e. Taxpayer's 45-year-old brother-in-law f. Taxpayer's grandchild g. Taxpayer's 42-year-old half-brother h. Taxpayer's 21-year-old nephew (sister's son) i. Father (age 62) of taxpayer's former spouse 1. Uncle (age 59) of taxpayer's deceased spouse k Taxpayer's 29-year-old son-in-law 1. Taxpayer's grandfather m. Taxpayer's mother-in-law (taxpayer's spouse deceased)

Answer 1

	Qualifying Child	Qualifying Relative
a. Taxpayer's 31 year old cousin		x
b. Taxpayer's father		x
c. Taxpayer's 67 year old foster mother
d. Taxpayer's 50 year old step sister		x
e. Taxpayer's 45 year old brother-in-law		x
f. Taxpayer's grandchild	x
g. Taxpayer's 42 year old half-brother		x
h. Taxpayer's 21-year old nephew (sister's son)		x
i. Father (age 62) of taxpayer's former spouse		x
j. Uncle (age 59) of taxpayer's deceased spouse
k. Taxpayer's 29 year old son-in-law		x
l. Taxpayer's grandfather		x
m.Taxpayer's mother-in-law (taxpayer's spouse deceased)		x

Notes

1. The condition to be satisfied for qualifying child is that the taxpayer's child,brother,sister,step brother,step sister,half brother,

half sister or dependents of any of them must be under the age of 19 years and younger than the taxpayer or be under the age of 24,student and younger than the taxpayer. If any of the two conditions are not satisfied then,they would be treated as qualifying relatives.

2. Foster parents are neither qualifying child or qualifying relatives as the relationship is not recognized by law.

3.Uncle of the spouse can be treated as qualifying relatives only if the return is filed jointly with the spouse (which is not possible in the case mentioned above as the spouse is deceased)