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2020年USCPA模擬題19：Regulation
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Jim and Kay Ross contributed to the support of their two children, Dale and Kim, and Jim's widowed parent, Grant. For Year 27, Dale, a 19-year-old full-time college student, earned $4,500 as a babysitter. Kim, a 23-year-old bank teller, earned $12,000. Grant received $5,000 in dividend income and $4,000 in nontaxable Social Security benefits. Grant and Kim are U.S. citizens and were over one-half supported by Jim and Kay, but neither of the two currently reside with Jim and Kay. Dale's main place of residence is with Jim and Kay, and he is currently on a temporary absence to attend school. How many people meet the definition of either qualifying child or qualifying relative on the Year 27 joint income tax return for Jim and Kay Ross?
A. Zero
B. One
C. Two
D. Three
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. Only one person meets the criteria for either qualifying child or relative for the Rosses. Dale meets the definition of qualifying child. He meets all criteria of CARES. He is under the age limit because he is a full-time student under the age of 24. All other CARES tests are met. Kim does not meet the age test for qualifying child. She also does not meet the qualifying relative criteria. She fails the gross income limitations of SUPORT.
Choice "A" is incorrect. Dale does meet the criteria for qualifying child for Jim and Kay Ross.
Choice "C" is incorrect. Kim fails the age test for qualifying child (CARES) and is not under the gross income limitation for qualifying relative (SUPORT).
Choice "D" is incorrect. Only Dale meets the definition of either qualifying child or relative for Jim and Kay Ross. Kim does not meet the age limit for QC or the gross income limitation for QR.
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