Oregon Tax Consultants Practice Exam

What is NOT a requirement for someone to qualify as a dependent under the Gross Income Test?

1. Must be a relative

2. Must earn less than a certain amount

3. Must receive more support than they provide

4. Must live with the taxpayer

The correct answer is: Must live with the taxpayer

To qualify as a dependent under the Gross Income Test, living with the taxpayer is not a requirement. The Gross Income Test primarily assesses whether the individual has a gross income below a certain threshold, which dictates eligibility as a dependent. In contrast, being a relative is indeed an important criterion, as certain relationships must exist for a person to qualify as a dependent. Additionally, a dependent must earn less than the specified gross income limit and must receive more support than they provide, which ensures that the taxpayer is primarily supporting the dependent. Therefore, the absence of a requirement for the dependent to live with the taxpayer distinguishes this option as the correct answer in this context.