Question

QUESTION 33 Trial by jury is available in the U.S. Court of Federal Claims. True False QUESTION 34 Which of the following is true of the dependency tests? Under a multiple support agreement, a taxpayer may claim a dependent if he provides over 5 percent of the dependent's support. A child of the taxpayer who is a full-time student under the age of 24 is exempt from the gross income test for purposes of being claimed as a qualifying child dependent. Married dependents may never file a joint return A dependent must be a U.S. citizen or resident.

Answer 1

Requirement 1(Question 33 per screen above):-

Option B is correct. This statement is not true. There is no trial by Jury in the US Court of Federal claims.As such, this option is the correct answer.

Option A is incorrect as this statement is false and not true.

Requirement 2(Question 34 per screen above):-

The correct answer is Option B - A child of the taxpayer who is a full-time student under the age of 24 is exempt from the gross income test for purposes of being claimed as a "qualyfing child" dependent. There is no Gross Income test required under the "qualifying child" criteria for a citizen to be claimed as a dependent . Hence, this option is true.

Option A is incorrect. This statement is not true as it is not 5% that the taxpayer has to pay under the Multiple support agreement.

Option C is incorrect as married dependents may file a joint return.

Option D is incorrect as it is always not necessary that Dependents must be a US Citizen or resident.

Kindly note that we are supposed to answer the first question posted per the HOMEWORKLIB RULESs based on which i have answered the first 2 questions above. Request you to post the remaining questions separately so that we can answer them as well. All the best and please let me know if you have any questions via comments :)