Interview notes
• sandra clark is 45 years old.
• sandra works as a clerk and earned $27,500 in 2019.
• sandra's daughter, debbie, is 26 years old and she is not disabled.
• debbie lived with sandra as a member of her household for all of 2019.
• debbie works as a receptionist and earned $18,250 in 2019.
• sandra purchased health insurance coverage for herself and debbie on the same policy from the marketplace for all of 2019.
• sandra received form 1095-a from the marketplace showing that she and debbie are both covered individuals for all of 2019.

can sandra claim debbie as a qualifying relative on her 2019 return?

a. yes, because debbie lived with sandra as a member of her household for all of 2019.

b. no, because debbie had gross income of more than $4,200 during the tax year.