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P1-U03 · PART 1 · SOURCE CYCLE 2026-2027

Dependency

Practice mapped questionsTake Part 1 mock

Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.

Q1.What tests must a child meet to be a qualifying child?

Relationship, age, residency, support, and joint-return tests.

Q2.What are the principal tests for a qualifying child?

relationship age residency support joint-return citizenship or residency status as required the child generally cannot provide more than half of their own support

Q3.What are the principal tests for a qualifying relative?

not a qualifying child of any taxpayer relationship or member-of-household test gross-income test support test citizenship or residency status as required