For the qualifying relative rule (for dependency exemption purposes):
A)The dependent must be under age 19 or a full-time student under age 24.
B)The dependent need not reside with the taxpayer claiming the exemption.
C)The dependent must be related to the taxpayer claiming the exemption.
D)The dependent must be a citizen or resident of the U.S.
E)None of the above.

Question

Quizplus · Accepted Answer

The qualifying relative does not need to reside with the taxpayer, but they must meet other criteria such as having less than $4,300 in gross income and receiving more than half of their support from the taxpayer. The other options listed are not correct because the dependent can be any age, do not have to be related, and do not need to be a citizen or resident of the U.S.

For the Qualifying Relative Rule (For Dependency Exemption Purposes)