Sam and Tracy have been married for 25 years. They have filed a joint return every year of their marriage. They have two sons, Christopher and Zachary. Christopher is 19 years old and Zachary is 14 years old. Christopher lived in his parents' home from January through August and he lived in his own apartment from September through December. During the year, Christopher attended college for one month before dropping out. Christopher's living expenses totaled $12,000 for the year. Of that, Christopher paid $5,000 from income he received while working a part-time job. Sam and Tracy provided the remaining $7,000 of Christopher's support. Zachary lived at home the entire year and did not earn any income. Whom are Sam and Tracy allowed to claim as dependents?
What will be an ideal response?
They can claim Zachary as a dependent qualifying child but they are not allowed to claim Christopher as a dependent. He does not qualify as either a qualifying child or qualifying relative. See analysis below.
Qualifying child test
| Test | Christopher | Zachary |
| Relationship | Yes, son. | Yes, son. |
| Age | No, not under 19 years of age and not a full-time student. | Yes, under age 19 at end of year. |
| Residence | Yes, lived in parents' home for more than half the year. | Yes, lived at home entire year. |
| Support | Yes. Did not provide more than half of own support. | Yes. Did not provide more than half of own support. |
Qualifying relative test:
| Test | Christopher |
| Relationship | Yes, son |
| Age | Not applicable to qualifying relative. |
| Residence | Not applicable to qualifying relative. |
| Support | Yes. Sam and Tracy provided more than half of Christopher's support ($7,000/$12,000). |
| Gross income | No, Christopher's gross income is not less than $4,200. |
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