This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:

• The critical difference between the support tests for a qualifying child versus a qualifying relative.

• Key age test requirements for a qualifying child, including the under 19, under 24 for students, and disability exceptions.

• The strict gross income limit that a qualifying relative must meet to be claimed as a dependent.

• How to apply the tie-breaker rules when a child is a qualifying child for multiple taxpayers.

• The distinction between relatives who must live with you all year and those who do not.

For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep