Case # 1

The taxpayer was still legally married as of the last day of the year and he lived with his spouse from January 1 to November 12. The taxpayer’s teenage daughter lived with him all year.

Case #2

The taxpayer was divorced as of December 31 and did not live with her spouse during the tax year. The taxpayer’s 8-year-old daughter lived with her for five months during the year. The daughter lived with the other parent during the rest of the year.

Case #3

The taxpayer was legally married, but did not live with his spouse at any time during the tax year. The taxpayer’s 12-year-old brother lived with him from January 1 to September 1.

Case #4

The taxpayer is single and has never been married. The taxpayer paid all of the costs of maintaining his home where his cousin lived with him all year. The cousin was 17-years-old and had $2,500 in wages from a part-time job.



Case #5

The taxpayer was divorced 15 years ago. Her 32-year-old unmarried son lived with her the entire year and had gross income of $2,000. The taxpayer provided more than half of her son’s support and paid all of the costs of keeping up their home.

Case #6

The taxpayer was married and lived with her spouse and her 17-year-old daughter. Her spouse moved out on September 26. The taxpayer received her final divorce decree on November 16. She did not remarry by the end of the tax year.

The taxpayer paid all of the costs of keeping up the home for herself and her daughter who lived with her from January 1 to December 15. The daughter had no income.

Case #7

The taxpayer was single. The taxpayer claimed his girlfriend’s 12-year-old son as his qualifying person. His girlfriend and her son lived with the taxpayer for the entire year. The taxpayer paid all of the costs of keeping up the home. The son had no income.

Case #8

The taxpayer was married as of the last day of the year, but did not live with her spouse during the tax year. The taxpayer’s 22-year-old son lived with the taxpayer the entire year. Her son was not a full-time student and had gross income of $8,500. The taxpayer paid all of the costs of keeping up the home.

Answers provided by FTB :D

http://www.ftb.ca.gov/forms/07_forms/07_1585pub.pdf