Quiz – Review the Tax Return

According to Rev. Proc. 2024-40(.24), what is the maximum amount of gross income a person you are claiming as a qualifying relative can have for you to be able to claim them as a dependent on your 2025 tax return?

Jane’s husband moved out of their home in February of the tax year and has not returned. Jane provides all the cost of keeping up the home for herself and her two dependent children. Jane refuses to file a joint return with her husband. What filing status should she use?

In order to qualify as Head of Household, how long must a qualifying person live in the home?

Bill is divorced and has a daughter who lived with him and his ex-spouse for an equal number of nights during the year. Bill’s adjusted gross income (AGI) is $45,000, and his ex-spouse’s AGI is $30,000. For tax year 2025, who is considered the custodial parent for tax purposes?

A dependent must be a US citizen or ITIN holder?

To meet the Support Test  to claim a qualifying dependent, the child must not have provided more than one-half of his or her own supportt