REG 1 - Module 1

Question 1

How long does dependent child need to live with you to be a qualifying widow?

Answer 1

Whole year

Question 2

How long does qualifying person need to live with you to be head of household?

Answer 2

Half year

Question 3

Types of qualifying people for head of household filing

Answer 3

Qualifying child - divorced mom
Father or mother - nursing home, not required to live with you
Dependent relative - must live with you, NOT freeloading friend (no cousins or foster parents either)

Question 4

Qualifying child for family tax credit

Answer 4

CARES

Close relative
Age limit
Residency and filing requirements
Eliminate gross income test
Support test

Question 5

Qualifying relative for family tax credit

Answer 5

SUPORT

Support test
Under gross income limitation
Precludes dependent from filing a joint return
Only citizens of U.S. or residents of U.S., Mexico, or Canada
Relative OR
Taxpayers lives with individuals for whole year