Question

multiple choice question andrew is trying to determine if annie will qualify as his dependent. she will not meet the criteria for a qualifying child, so andrew is checking to see if she is a qualifying relative. assuming there is not a multiple support agreement involved, which one of the following criteria for the support test must be met in order for annie to be considered a qualifying relative for andrew? annie must be related to andrew in order to meet the support test. andrew must provide over half of annie’s support for the year. annie must not provide over half of her own support, but it doesn’t matter who is providing the support. annie must live with andrew for over half of the year in order to meet the support test.

Explanation:

To determine the correct criterion for a qualifying relative (Annie for Andrew), we analyze each option:

• For a qualifying relative, the taxpayer (Andrew) must provide over half of the dependent’s (Annie’s) support (this is the support test).
• The “Annie must be related” is incorrect because there are cases of non - related qualifying relatives (e.g., certain household members in some tax rules, though relation is a common case, but the key here is the support test).
• “Annie must NOT provide over half of her own support, but it doesn't matter who is providing the support” is wrong because the taxpayer (Andrew) needs to provide over half, not just Annie not providing over half.
• “Annie must live with Andrew for over half of the year” is incorrect as the residence test for qualifying relatives is different (unlike qualifying children, qualifying relatives don't have the same strict residence test; they can be related in other ways without living together for half the year).

So the correct criterion is that Andrew must provide over half of Annie’s support for the year.

Answer:

Andrew must provide over half of Annie’s support for the year.