LO.3, 4 Determine the number of dependents in each of the following independent situations, and identify whether the dependent is a qualifying child or a qualifying relative:
Andy maintains a household that includes a cousin (age 12), a niece (age 18), and a son (age 26). All are full-time students. Andy furnishes all of their support, and all are “members of the household.”
Mandeep provides all of the support of a family friend’s son (age 20) who lives with her. She also furnishes most of the support of her stepmother, who does not live with her.
Raul, a U.S. citizen, lives in Costa Rica. Raul’s household includes a friend, Mariana, who is age 19 and a citizen of Costa Rica. Raul provides all of Mariana’s support.
Karen maintains a household that includes her ex-spouse, her mother-in-law, and her brother-in-law (age 23 and not a full-time student). Karen provides more than half of all of their support; all meet the gross income test. Karen is single and was divorced last year.