Volunteer Income Tax Assistance (VITA) Certification Practice Test

Can Paul and Jessica claim Naomi as a dependent on their tax return?

1. True

2. False

The correct answer is: True

To determine if Paul and Jessica can claim Naomi as a dependent on their tax return, one must assess the criteria established by the IRS regarding dependent status. For a person to be claimed as a dependent, they typically need to satisfy specific requirements around relationship, residency, support, and income. First, there are two categories under which a person can be claimed as a dependent: qualifying child and qualifying relative. If Naomi is a child of either Paul or Jessica, or falls in the category of a relative who meets residency and support requirements, she may be eligible as a dependent. Factors to consider include: - Relationship: Naomi must be a child, stepchild, adopted child, or a qualifying relative of Paul or Jessica. - Residency: Naomi must have lived with them for more than half the year in order to meet the residency requirement unless she is the child of the taxpayer. - Support: Paul and Jessica must provide more than half of Naomi's total support for the year. If all these conditions are satisfied, then they are indeed eligible to claim Naomi as a dependent, making the correct answer affirmatively true. The reasoning revolves around an understanding of IRS guidelines and the specifics of Naomi's relationship to Paul and Jessica.