Here they are:

• Support Test. The taxpayer must provide more than half the support of the claimed dependent, except for special rules with respect to multiple-support agreement and children of divorced or separated parents.
• Gross Income Test.
• Member of Household Relationship Test.
• Joint Return Test.
• Citizen/Residency Test.

  Who is a qualified dependent?

  The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them. Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24.

  What do you need to know about Lev?

  What is LEV? Effective LEV or dust/fume extraction can carry away airborne contaminants before they can be breathed in. on buying and using LEV and what to do to comply with the law. It will help designers, installers and examiners work with their customers to control airborne contaminants effectively.

  Do you have to take the child support test?

   No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here; don’t complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative.

  How is the support test related to the relationship test?

  BREAKING DOWN Support Test. The Support Test is closely related to the Relationship and Residence Tests, but the prospective dependent does not have to live with the taxpayer in order to pass this test. The Support Test is perhaps the most direct measure of whether a taxpayer should be able to claim someone as a dependent.

  What is Lev Vygotsky’s theory of learning?

  Vygotsky’s sociocultural theory asserts that learning is an essentially social process in which the support of parents, caregivers, peers and the wider society and culture plays a crucial role in the development of higher psychological functions.