Volunteer Income Tax Assistance (VITA) Certification Practice Test

True or False: Evan can claim Noah as a dependent based on provided information.

1. True

2. False

3. Only if Noah lived with him for more than half the year.

4. Only if Noah is under a certain age.

The correct answer is: False

To determine whether Evan can claim Noah as a dependent, one must consider the IRS guidelines for dependents. These guidelines outline specific criteria that must be met for someone to be classified as a dependent. The statement is deemed false because it is important to understand that dependents generally fall into two categories: qualifying children and qualifying relatives. For Noah to be claimed as a dependent, he must either live with Evan for more than half of the year (if he is a qualifying child) or meet specific income and relationship criteria (as would be applicable for a qualifying relative). While living arrangements and age can play a role in the status of dependents, simply stating that Noah can be claimed as a dependent is not sufficient without further details on the circumstances. The fact that Evan cannot claim Noah based on the information provided implies that he does not meet necessary requirements such as relationship, residency, or financial support that the IRS stipulates. Understanding these requirements ensures that tax responsibilities and benefits are accurately applied, reinforcing the importance of knowing all criteria rather than just focusing on a general statement.