QUESTION IMAGE
Question
multiple choice question
which one of the following individuals cannot meet the residence test for being a qualifying child of another taxpayer?
○ cathy was injured in a car accident in february. she remained in the hospital until september.
○ steven graduated from college in may and moved back in with his parents for two months. he moved out on july 15.
○ justin attends college in a different state than where his parents live.
○ amy lived with her parents until the end of april. she moved into an apartment on may 1.
To meet the residence test for being a qualifying child, the individual must live with the taxpayer for more than half the year (or meet certain exceptions).
- Cathy: Was in the hospital (not with the taxpayer) from Feb - Sep. That's 8 months (Feb - Sep is 8 months) not living with the taxpayer, so she fails the residence test.
- Steven: Graduated in May, moved back with parents for 2 months (May - July 15? Wait, moved out July 15. Wait, if he graduated May, moved back for 2 months (May - July), then moved out July 15. Wait, maybe miscalculation, but let's check others.
- Justin: Attends college in different state than parents, but the residence test is about living with the taxpayer (assuming parents are taxpayer) – but if he's away for college, it's a temporary absence (college is temporary), so he still meets residence test.
- Amy: Lived with parents until end of April, moved out May 1. So she lived with parents for 4 months (Jan - Apr), then moved out. Wait, no – wait, the tax year is usually 12 months. Wait, maybe the question is about a specific tax year, but generally, the residence test is more than half the year (6 months). Wait, Amy lived with parents until April (4 months), then moved out May 1. So she lived with parents for 4 months, which is less than 6? Wait, no, maybe I misread. Wait, Amy lived with parents until end of April (so Jan - Apr: 4 months), then moved into apartment May 1. So she lived with parents for 4 months, which is less than 6. But wait, maybe the taxpayer is someone else? Wait, no, the question is "cannot meet the residence test for being a qualifying child of another taxpayer". Wait, maybe I messed up. Wait, let's re - evaluate:
Wait, the residence test for a qualifying child: the child must live with the taxpayer for more than half the year (unless temporary absences like illness, education, etc.).
- Cathy: Car accident, hospitalized Feb - Sep. So from Feb to Sep is 8 months (Feb, Mar, Apr, May, Jun, Jul, Aug, Sep) – 8 months not living with the taxpayer. So she was not living with the taxpayer for 8 months, which is more than half the year (assuming a 12 - month period). So she cannot meet the residence test.
- Steven: Graduated May, moved back with parents for 2 months (May - July), then moved out July 15. Wait, if he graduated in May, moved back with parents (the taxpayer) for 2 months (May and June, then moved out July 15). So he lived with parents for 2.5 months? No, maybe the timeline is May graduation, moved back in May, stayed until July 15 (so May, June, and part of July). So maybe 2.5 months? No, that doesn't make sense. Wait, maybe the correct answer is Cathy because her absence (hospital) is not a temporary absence (illness? Wait, car accident injury – but hospitalization for 8 months is a long time. The residence test allows temporary absences like illness, but if the absence is for the entire year except a few months, it's not temporary. Wait, no, the IRS says that temporary absences due to illness, education, vacation, military service, etc., count as time living with the taxpayer. Wait, maybe I was wrong. Wait, let's check the other options:
- Justin: Attends college in different state – temporary absence for education, so counts as living with parents (taxpayer), so meets residence test.
- Amy: Lived with parents until April, moved out May 1. So she lived with parents for 4 months (Jan - Apr), then moved out. But if the tax year is, say, Jan - Dec, she lived with parents for 4 months, which is less than 6. But wait, maybe the question is about a di…
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Cathy was injured in a car accident. She remained in the hospital until September.