Revision Batch Overview and Rules The revision batch is designed for those who have already completed regular lectures, MCQs, and practice. It focuses on rapid review rather than detailed explanations. Participants must remain muted to avoid disturbances; no doubt-solving will occur during the session.
Eligibility Criteria for Filing Tax Returns in the U.S. To file a 1040 tax return in the U.S., one must be a citizen by birth or naturalization or born in specific U.S. possessions. All income earned globally is included under this filing requirement.
Dependent Eligibility Tests Explained Claiming dependents requires meeting four criteria: taxpayer test (dependent cannot appear on another's return), joint return test (exceptions apply only for refunds), citizenship/residency tests, and support tests where more than half of expenses are provided by taxpayers.
'Qualifying Child' Definition Breakdown 'Qualifying child' status depends on relationship (e.g., son/daughter/sibling/descendant), age limits (<19 years old unless full-time student up to 24 years old or permanently disabled without age limit), residency (>6 months with taxpayer annually) & financial dependency rules ensuring children don't self-support over 50% costs.