Question

Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative is false? a. Qualifying children are subject to age restrictions while qualifying relatives are not.
b. The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children.
c. The support test for qualifying relatives focuses on the support the potential dependent provides while the support test for qualifying children focuses on the support the taxpayer provides.
d. Qualifying relatives are subject to a gross income restriction while qualifying children are not.

Answer 1

Answer:

c. The support test for qualifying relatives focuses on the support the potential dependent provides while the support test for qualifying children focuses on the support the taxpayer provides.

Explanation:

No, the qualifying relative is the person other than children dependent on the individual, it includes only the family connected directly through blood, and legal relations.

Like spouse of individual, parents of either own or spouse, brother and sister of individual.

Whereas the children to qualify need to be dependent on the individual parent, claiming deduction, it does not matter if the child is adopted or born, as he shall be the legal child, dependent on parent claiming his deduction.

Therefore, statement C is incorrect.