Question

1. Mr and Mrs Long provided over ½ of the total support during 2019 of the following individuals:

Mrs. Long’s month, who has no gross income and is a lifelong citizen and resident of Greece

Their daughter, age 26, who was married on 12/30/2019, has no gross income of her own and for 2019 files a joint return on which there was a tax liability with her husband

Mrs Long’s sister, age 18, who lives with the Longs and is a full-time student with gross income of $5,000

Their neighbor’s daughter, age 16, who has lived with them since March 2019 (while her parents are in Mexico) and has no gross income

Mr and Mrs Long file a joint return for 2019. Which one of the above individuals qualifies as a dependent of the Longs?

1. Mrs Long’s mother
2. Neighbor’s daughter
3. Daughter
4. Mrs. Long’s sister

Answer 1

one of the above individuals qualifies as a dependent of the Longs?

d. Mrs. Long’s sister.

Explanation:-

• Mrs. Long sister, comes under Qualifying child. And as per law, If your gross income was $4,200 or more, you usually can't be claimed as a dependent unless you are a qualifying child.
• Mother is not the dependent because- You can't claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
• Daughter is not dependent because:- You cannot claim someone who is married and files a joint tax return.
• Neighbor’s daughter is not dependent because:- she does not come under a Qualifying Child or Qualifying relative.