To be a qualifying child, the taxpayer must meet three general tests and five specific tests. What are the three general tests?
A. Relationship test, residency test and gross income test
B. Support test, age test and relationship test
C. Dependent taxpayer test, relationship test and citizen or resident test
D. Dependent taxpayer test, joint return test and citizen or resident test
is it B
1 answer
http://www.irs.gov/newsroom/article/0,,id=133298,00.html