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

question 41

Multiple Choice

To be a qualifying child,the taxpayer must meet three general tests and five specific tests.What are the three general tests?

• A)Dependent taxpayer test,relationship test and citizen or resident test.
• B)Support test,age test and relationship test.
• C)Relationship test,residency test and gross income test.
• D)Dependent taxpayer test,joint return test and citizen or resident test.

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Definitions:

Tax Cases

These are legal cases that deal with the interpretation and application of tax laws, resolved in various courts, including Tax Court, Federal District Courts, and the Supreme Court.

U.S. Tax Court

A federal court that provides taxpayers a forum to dispute tax deficiencies assessed by the IRS before paying the disputed amount.

Tax Rate Structure

A scheme that defines how tax rates progress based on variables such as income level, corporate profits, or other bases.

Proportional

Relating to a relationship between variables where they increase or decrease at the same rate.