To be a qualifying child,the taxpayer must meet three general tests and five specific tests.Which one is not part of the five specific tests?
A)Gross income test.
B)Special test for qualifying child of more than one taxpayer.
C)Relationship test.
D)Residency test.

Question

Quizplus · Accepted Answer

The gross income test is not part of the five specific tests for a qualifying child. It is part of the tests for a qualifying relative. The five specific tests for a qualifying child include the relationship, age, residency, support, and joint return tests.

To Be a Qualifying Child,the Taxpayer Must Meet Three General