Original Fast Forward Academy test bank question:
Roy provides support for his children, his parents, his uncle, two cousins, and his girlfriend. There are three tests that Roy applies to determine which individuals he can claim as a dependency exemption. The test that does not apply is:
A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test
A taxpayer receives one exemption for each person claimed as a dependent. The dependent must be a qualifying child, or qualifying relative who meets the Household or Relationship Test. A dependent must be a citizen or a resident of the United States, Canada or Mexico, for some part of the year. A taxpayer cannot claim a dependency exemption for a married person who files a joint return with a spouse, unless the return is only a claim for refund.
FFA EA Book Reference: CH 1 Filing Information Subsection: Preliminary Work To Prepare Returns Subject: Taxpayer biographical information (e.g., date of birth, age, marital status, dependents) Correct Answer: C
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
Start a Tax Career
Tax Course & RTRP Exam Guide + Practice Exams
Learn more about FFA's IRS RTRP study guide and UNLIMITED Practice Exams.