Module 4: Dependents
Page 3 of 4
Sim 4A: Identifying Dependents as a Single Taxpayer
Is the test met?
Relationship Test
A.
Yes
B.
No
Citizen or Resident Test
A.
Yes
B.
No
Joint Return Test
A.
Yes
B.
No
Support Test
A.
Yes
B.
No
Age Test
A.
Yes
B.
No
Residency Test
A.
Yes
B.
No
Can you claim David as a dependent on your tax return?
A.
Yes
B.
No
