To be a qualifying child, the taxpayer must meet three general tests and five specific tests. What are the three general tests?
A. Relationship test, residency test and gross income test
B. Support test, age test and relationship test
C. Dependent taxpayer test, relationship test and citizen or resident test
D. Dependent taxpayer test, joint return test and citizen or resident test
is it B
http://www.irs.gov/newsroom/article/0,,id=133298,00.html
No, it is not B. The correct answer is A. The three general tests to be a qualifying child are:
1. Relationship test: The child must be the taxpayer's child, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild) and must have the same principal place of abode as the taxpayer for more than half the year.
2. Residency test: The child must have lived with the taxpayer for more than half of the year. Temporary absences for special circumstances, such as illness, education, business, or vacation, are generally considered as time lived with the taxpayer.
3. Gross income test: The child's annual gross income must be less than the exemption amount set by the IRS for that tax year. This test is usually not applicable for most children.
Therefore, the correct answer is A.