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

I know the answer is suppose to be B but i'm kept getting it wrong i don't knw y

gee I still don't know even after 10 years

To determine the three general tests for someone to be a qualifying child, let's look at the options provided:

A. Relationship test, residency test, and gross income test:
The relationship test is usually met if the individual is the taxpayer's child (including stepchild or foster child), sibling, or descendant of any of these. The residency test requires the child to have lived with the taxpayer for more than half of the tax year. The gross income test means that the child's gross income should be less than a certain threshold. However, this option doesn't include the age test, which is one of the general tests for a qualifying child.

B. Support test, age test, and relationship test:
The age test requires the child to be under a certain age (usually under 19, or under 24 if a full-time student) at the end of the tax year. The support test means that the child must not have provided more than half of their own support during the tax year. The relationship test is the same as mentioned above.

C. Dependent taxpayer test, relationship test, and citizen or resident test:
This option refers to the general tests for someone to be a qualifying relative, not a qualifying child. The dependent taxpayer test states that the person must be eligible to be claimed as a dependent by someone else. The citizen or resident test requires the person to be a U.S. citizen or resident, or a resident of Canada or Mexico.

D. Dependent taxpayer test, joint return test, and citizen or resident test:
This is also referring to the general tests for a qualifying relative, not a qualifying child. The joint return test means that the person must not file a joint return with their spouse.

The correct answer is B, as it includes the three general tests for a qualifying child: support test, age test, and relationship test. Make sure to select option B when answering the question to get it correct.