For 2023, the gross income test for a taxpayer claiming a qualifying relative is that the potential dependent's gross income must be less than $4,400.
For 2023, what is the gross income test for a taxpayer claiming a qualifying relative?
The potential dependent's gross income must be less than:
$1,250
$4,400
$4,700
$13,850
3 answers
Beth is a qualifying child to three taxpayers:
Her grandfather, whose AGI is $6,799.
Her father, whose AGI is $26,222.
Her uncle, whose AGI is $64,499.
Which taxpayer is entitled to claim Beth, if all three wish to do so?
Father.
Grandfather.
Uncle.
No one is entitled to claim Beth.
Her grandfather, whose AGI is $6,799.
Her father, whose AGI is $26,222.
Her uncle, whose AGI is $64,499.
Which taxpayer is entitled to claim Beth, if all three wish to do so?
Father.
Grandfather.
Uncle.
No one is entitled to claim Beth.
To determine who can claim Beth as a qualifying child, we need to consider the IRS tie-breaker rules. When multiple taxpayers could claim the same qualifying child, the IRS provides specific rules to determine who has the priority to claim the child. In this case, the following rules apply:
- A qualifying child is first treated as belonging to the parent (which would be the father, in this case).
- If a parent does not claim the child, then other relatives (like a grandfather or uncle) can claim the child only if the child does not qualify for another taxpayer.
- If the child has two parents eligible to claim her, the one with the higher AGI has the priority.
In this scenario, since the father is a parent and has the highest priority, he is entitled to claim Beth even though the grandfather and uncle also wish to do so.
Therefore, the answer is Father.
1 answer