List the conditions that must be met in order to claimqualifying children and qualifying relatives as dependents. Brieflyexplain each one.

Select the requirements applicable to all dependents?(qualifying children and qualifying? relatives). ?(Select all theapplicable? answers.)

All? dependents:

A.

must have social security numbers reported on the? taxpayer'sreturn.

B.

must have gross income less than the amount of the standarddeduction.

C.

cannot normally file a joint return.

D.

must live with the taxpayer for more than three months in theyear.

E.

cannot claim others as dependents.

F.

must meet a citizenship test.

Select the additional requirements that must be met in order tobe a qualifying child. ?(Select all the applicable? answers.)

Qualifying children? must:

A.

not provide more than half of his or her own support.

B.

be the? taxpayer's child or sibling or a descendant of the?taxpayer's child or sibling.

C.

be under age? 19, a? full-time student under age? 24, ordisabled.

D.

live with the taxpayer more than half of the year.

E.

have gross income less than the amount of the personalexemption.

F.

live with the taxpayer for more than three months in theyear.

Select the additional requirements that must be met in order tobe a qualifying relative. ?(Select all the applicable?answers.)

A qualifying relative? must:

A.

live with the taxpayer for more than six months in the year.

B.

have gross income less than? $4,150 (2018)

C.

receive over? one-half of their support from the taxpayer.

D.

have gross income less than the amount of the standarddeduction.

E.

be related to the taxpayer or reside in the? taxpayer'shousehold for the entire year.

F.

receive over? one-third of their support from the taxpayer.