Chapter 3

Question 1

Parent whom child lived greatest number of nights during the year.

Answer 1

Custodial parent

Question 2

Nonbiological child, step child, or adopted child who was placed with the taxpayer by an authorized agency, court order, decree or judgment

Answer 2

Eligible Foster Child

Question 3

Enrolled in school full time. Includes elementary to college, technical or trade schools.

Answer 3

Full-Time Student

Question 4

Outlines whom is entitled to exemption when support is given. Others file written declarations that they will not claim exemption.

Answer 4

Multiple Support Agreement

Question 5

Parent who is not the custodial parent.

Answer 5

Noncustodial parent

Question 6

Prevents individual from engaging in substantial gainful activity

Answer 6

Permanent and Total Disability

Question 7

Taxpayer whom child lives.

Answer 7

Physical Custody

Question 8

Place individual considers to be permanent home.

Answer 8

Principal Place of Abode

Principal Residence

Question 9

Child who meets requirements to determine the taxpayers eligibility to claim the dependency exemption.

Answer 9

Qualifying Child (QC)

Question 10

Person who 1) bears a certain relationship to the taxpayer 2) for whom the taxpayer provides more than 1/2 support 3) whose gross income for the year is less than the exemption and 4) who is not claimed as a qualifying child of any taxpayer

Answer 10

Qualifying Relative (QR)

Question 11

Total amount provided on behalf of an individual. Includes food, lodging etc …

Answer 11

Support