Dependents
SEE 1 Chapter 4 · IRS outline 1A9
The personal exemption is gone, but dependents still unlock the child tax credit, the $500 credit for other dependents, head of household status, and help with the dependent care and earned income credits. The SEE tests dependents in almost every sitting, usually with a messy family: divorced parents, a grandmother in the house, a 23-year-old student, or four siblings sharing the cost of Mom. Nadia gives Theo a five-question checklist he can run in his head.
In this chapter
- What a dependent gets you and the three gates
- The qualifying child tests
- Tie-breakers and divorced or separated parents
- The qualifying relative tests
- Multiple support agreements and special cases
This chapter has 5 lessons and 62 practice MCQs with explanations, plus flashcards and a recall sheet.
What this chapter covers
- Qualifying child and qualifying relative tests
- tie-breakers
- multiple support agreements (Form 2120)
- release of claim by the custodial parent (Form 8332)
Chapter 3: Filing requirements, due dates and filing status · Chapter 5: Wages, fringe benefits, worker status, clergy and military