R1 Federal Taxation of Individuals

What are the requirements of a qualifying child for certain tax benefits? (CARES)

• Close relative

• Age limit

• Residency and filing requirements

• Elimination gross income test

• Support test

What are the requirements of a qualifying relative for certain tax benefits? (SUPORT)

• Support test

• Under a specific amount of (taxable) gross income test

• Precludes dependent filing a joint tax return test

• Only citizens (residents of US/Canada or Mexico) test

• Relative test

• Taxpayer lives with individual (if Non-relative) for whole year test

Qualifying surviving spouse status requires:

• Apply year after death, up to two years

• Must remain unmarried

• Must have a dependent child and provide more than half support in the household the dependent child lives for the whole year

Head of household status requires:

• Individual is unmarried, legally separated, or married and has lived apart from their spouse for the last 6 months of the year

• Individual is not a qualifying surviving spouse

• Individual is not a nonresident alien

• Individual maintains a household that is the principal residence for a qualifying person for more than half the year