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5 Cards in this Set
- Front
- Back
- 3rd side (hint)
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C-A-R-E-S |
C- Close RelativeQualifying Child Test- Son-daughter- Stepdaughter-step Son-Brother-sister-Desendmts of any of theseLegal AdoptionFoster Children |
Close |
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A- |
Ase Limit Test19 - IF not considered a full time Student24- IF a full time StudentFu" Time Student if they attend School for each part of at least 5 months of the Academic YearEducation InstitutionFull-Time FacultyDay Time Program |
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R- |
Residency Filing StatusSame principal abode as the tax Payer for at least one half of the tax year.Child cannot file a tax return - the Exception is if the return were Filed for the Sole purpose of receiving a refund |
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E- |
Eliminate Gross Income TestGross income test does not apply to a qualifying ChildHowever, only if the tax payer can and does Claim the Child as a dependant Eliminate Gross Income TestGross income test does not apply to a qualifying ChildHowever, only if the tax payer can and does Claim the Child as a dependant |
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s - |
Support Test ChargesThe Child Cannot Contribute more than 1/2 of their total Support |
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