Volunteer Income Tax Assistance (VITA) Certification Practice Test

If Mike's daughter Brittany qualifies as his dependent, can he still claim her as a qualifying child for tax credits?

1. Yes, because she needs support

2. No, she is considered an adult

3. Only if she is a full-time student

4. Yes, if he has provided support for her

The correct answer is: No, she is considered an adult

For Mike to claim Brittany as a qualifying child for tax credits, certain criteria must be met, including age, residency, relationship, and the support test. If Brittany qualifies as a dependent, it usually indicates that she meets the necessary criteria to be considered as Mike's qualifying child. In the context of the question, the correct interpretation is that her dependency status does not negate her eligibility for tax credits as long as she satisfies the qualifications under IRS guidelines. Support is a critical part of this and pertains to who provides more than half of her financial support, and her age does not solely determine her status as a qualifying child. The statement that she is considered an adult does not preclude the possibility of her being a qualifying child. Individuals can still be qualifying children for tax purposes even if they are 19 or older, provided they are students or meet other criteria. Therefore, the statement regarding her age does not affect the conclusion about claiming her for tax credits. Claiming her does depend on Mike providing more than half of her support and ensuring that she meets the other qualifying criteria, which makes the reference to support a crucial element in determining potential tax benefits.