Dependents, Special Filings, and Foreign Asset Reporting

Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Preliminary Work and Taxpayer Data. 28 min read, ~4,183 words.

Qualifying child mnemonic RARSJ: relationship, age (under 19, 24 if student, any age if disabled), residency over half the year, support, and joint-return restriction. Qualifying relative: gross income under \$5,200 for 2025, and taxpayer provides over half the person's support. CTC \$2,200 per qualifying child under 17 with SSN, up...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• 1

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