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Questions
1. In 2021, Jennifer's (27) brother, Jim (18), her fiancé, Steve (29), and her daughter, Kim (5), lived with her for the entire year. No one is married.
Jennifer's AGI is $27,800;
Jim's AGI is $5,050;
Steve's AGI is $4,050; and
Kim had no income.
Jim and Kim did not provide over 50% of their own support. Jennifer provided over 50% of
Steve's support.
How many dependents can Jennifer claim on her return?
A) One.
B) Two.
C) Three.
D) Four.
2. Which of the following is NOT one of the five qualifying child tests a taxpayer must meet for their child to be considered their dependent?
A) Gross income test.
B) Relationship test.
C) Residency test.
D) Age test.
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