Qualifying Dependents (LO 1.6)
In each of the following situations, determine whether the taxpayer(s) has/have a dependent and if so, the total amount of child tax credit and other dependent credit for 2022 (assuming no limitations apply).
If an amount is zero, enter "0".
Dependent?
(Yes/No)
Amount of
credit
Yes?
$ 500
a. Donna, a 20-year-old single taxpayer, supports her mother, who lives in her own home.
Her mother has income of $1,350.
b. William, age 43, and Mary, age 45, are married and support William's 19-year-old sister, No ?
$ 500 ?
who is not a student. The sister's income from a part-time job is $4,400.
c. Devi was divorced in 2020 and receives child support of $250 per month from her Yes ?
$ 3,000 ?
husband for the support of their 8-year-old son, John, who lives with her. Devi is 45 and
provides more than half of her son's support.
d. Wendell, an 89-year-old single taxpayer, supports his son, who is 67 years old, lives with Yes ?
$ 500 ?
him and earns no income.
e. Wilma, age 65, and Morris, age 66, are married. They file a joint return. No ?
$ 0 ?
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A dependent is an individual who meets certain tests to be considered either a qualifying child or a qualifying relative. Note that a child of a taxpayer who does not meet the tests to be a qualifying child can still qualify as a dependent under the qualifying
relative if those tests are met. The importance of whether an individual qualifies as the taxpayer's dependent impacts filing status, medical expenses and several tax credits.