Overview
Go to the Internal Revenue Service (IRS) or another source of your choosing and research the following:
- The characteristics required by an individual to be considered a dependent of another taxpayer by the IRS.
- The tests stipulated by the IRS that a taxpayer must satisfy to claim a dependent as a qualifying child.
Discuss both of the following:
- Choose one characteristic required to be considered a dependent and discuss it. In one paragraph, state your reasons why you feel the IRS included this requirement.
- Choose one of the tests for a qualifying child to be claimed as a dependent. In one paragraph, state your reasons why you feel the IRS included this requirement.
Be sure to list the publication title, the page number, and any other pertinent information in your references.