P1-U03 · PART 1 · SOURCE CYCLE 2026-2027
Dependency
How to complete this unit
This unit uses 16 source-gated recall cards and 15 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 15 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 1 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.What tests must a child meet to be a qualifying child?
Relationship, age, residency, support, and joint-return tests.
Q2.What is the 2025 gross-income ceiling for the qualifying-relative test?
The person’s gross income must be less than $5,200.
Q3.What are the principal tests for a qualifying child?
relationship age residency support joint-return citizenship or residency status as required the child generally cannot provide more than half of their own support
Q4.What are the principal tests for a qualifying relative?
not a qualifying child of any taxpayer relationship or member-of-household test gross-income test support test citizenship or residency status as required
Q5.How is a qualifying-child tiebreaker generally resolved when more than one person can claim the child?
the parent generally prevails over a nonparent if both parents, the custodial parent generally prevails if neither is a parent, the taxpayer with the highest AGI generally prevails written release forms can change who claims the child for certain benefits
Q6.When may a multiple-support agreement allow a dependency claim?
no one person provided more than half the support two or more eligible people together provided more than half the claimant provided more than 10% of the support the other eligible contributors who provided more than 10% sign a written waiver such as Form 2120
Q7.For divorced parents who did not sign Form 8332, who is the custodial parent?
The parent with whom the child lived for the greater number of nights during the year.
Q8.Does a child’s temporary absence for education count toward the qualifying-child residency test?
Yes. Temporary absences for education are treated as time the child lived with the taxpayer.
Q9.Can a cousin qualify as a qualifying relative?
Yes, if the cousin lives with the taxpayer all year as a household member and meets the other tests, including gross income under $5,200.
Q10.Jimena's son, Eugene, lives with her. Eugene is 18 years old and does not attend school, because he earned his GED last year. She provided $5,100 toward her son's support for the year. Eugene also has a part-time job and provided $14,900 toward his own support. He also paid part of the utilities and rent on the home. Can Jimena claim her son as a dependent?
No; Eugene provided more than half of his own support for the year.
Q11.Ursula and her son, Kayden, live together. Kayden is 27 years old, not disabled, and has a part-time job. Ursula provides more than half of Kayden's support. Ursula can claim Kayden as a qualifying relative, as long as he does not have gross income of ____ or more in 2025.
$5,200
Q12.Becky is 22 and a full-time college student. During the year, she lived at home with her parents for four months and lived in the college dorms for the remainder of the year. She worked part-time and earned $6,500, but that income did not amount to half of her total support. Can Becky's parents claim her as a dependent?
Yes, her parents can claim her as a qualifying child.
Q13.Astrid and Sergey divorced ten years ago. They have twelve-year-old twins who live with Astrid. Her AGI is $41,000, and Sergey's AGI is $58,000. Although Astrid is the custodial parent, their divorce decree states that Sergey can claim the children on his tax return. However, Astrid refuses to sign Form 8332. Which of the following statements is correct?
Sergey cannot claim either child.
Q14.Orion is 22 years old, single, and a full-time graduate student. During the year, he studied on a student exchange program in Costa Rica and did not have any taxable income, although he was awarded a scholarship of $6,000, which he used for his tuition. He did not live at home with his parents a single day during the tax year. Orion's parents provided the majority of his financial support and want to claim him as a dependent. Which of the following is true?
His parents may claim Orion as a qualifying child.
Q15.A taxpayer cannot claim a qualifying child as a dependent if that child provides more than ____ of their own support.
50%
Q16.Greta is 80 years old. She has three children: Luther, Silas, and Caprice. Each child contributes financially towards her support. Luther and Silas each provide 45%, and Caprice provides 10%. Which taxpayer would be eligible to claim Greta as a dependent parent under a multiple support agreement?
Luther or Silas.
Ready to move on?
- ▸ Explain at least 80% of these 16 rules without opening the answer, twice on different days.
- ▸ Score 80% across 15 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 1 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.