M1 - Filing Requirements and Filing Status

Question 1

CARES

Answer 1

C - Close relative
A - Age test 
R - Residency requirement
E - Eliminate gross income test
S - Support Test

Question 2

SUPORT

Answer 2

S - Support test
U - Under gross income (4,200)
P - precludes filing joint return
O - only citizens
R - Relative test
OR
T - Taxpayer lives with individual for whole year test

Question 3

qualifying widower

Answer 3

taxpayer who may use the joint tax return standard deduction and rates for each of two taxable years following the year of death of his or her spouse, unless he or she remarries. Must maintain a household for the whole year. The child must be considered either a qualifying child or a qualifying relative. QUALIFYING WIDOWER REQUIRES THE PRESENCE OF A DEPENDENT CHILD.

Question 4

Does a scholarship count as an addition to the total number for the support test?

Answer 4

Yes scholarships are added to the number to find out if the dependent provided over 50% of support

Question 5

Close relative test for CARES

Answer 5

to be a qualifying child, the child must be the taxpayer’s son, daughter, stepson, stepdaughter, brother, sister, stepbrother, stepsister, or a descendant of any of these

Question 6

Relative test for SUPORT

Answer 6

Children, grandchildren, parents, grandparents, brothers, sisters, aunts and uncles, nieces and nephews. Children included legally adopted children, foster children, and stepchildren. Foster parents and cousins must live with the taxpayers the entire year.
REMEMBER: a child born at any time during the year will qualify as a relative for qualifying child or qualifying-relative purposes.

Question 7

Taxpayer lives with the individual for the whole year test (the OR of R and T of SUPORT)

Answer 7

a non-relative member of a household may be considered a qualifying relative provided the taxpayer’s relationship with that person does not violate local law. Must live with the taxpayer the whole year

Question 8

Under a multiple support agreement who may claim as a dependent

Answer 8

If they contribute MORE than 10% of support for the individual.

Question 9

Multiple Support Agreement

Answer 9

where 2 or more taxpayes together contribute more than 50% to the support of a person but none of them individually contributes more than 50%, the contributing taxpayers, all of whom must be qualifying relatives of the individual, may agree among themselves which contributor may claim the individual as a dependent for tax benefits. If one taxpayers (e.g. the parents) support more than 50%, then only they can claim as a dependent.

Question 10

Is there a situation that you can file a MFJ return and still be claimed as a dependent

Answer 10

• In the example here Jackie and Bill can be claimed as dependents from Jackie’s parents as they receive a refund and their tax liability is zero.

Question 11

If both parents have equal custody of the child who may claim as a dependent?

Answer 11

the parent with custody of the the child for the greater part of the year may claim the child as a dependent. B/c molly’s parents have equal custody during the year, the parent with the higher AGI would be eligible to claim Molly as a dependent (James could wavie the right to claim her a dependent though).