Answer: Hans does not qualify as Caroline's dependent due to his age and his income so Caroline must single for the year
Explanation: Qualifying dependents include: (1) a dependent child who lives with you for over half the year and is over age 16 and up to age 23 if the child is a student and (2) a long list of non-child relatives (grandchild, sibling, stepbrother, stepsister, father, mother, grandfather, grandmother, stepfather, stepmother, niece, nephew, uncle, aunt, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law, and others).If you’re the parent of a child who is age 17 to 23, and you pay all (or most) of his or her expenses, you may be surprised to learn you’re not eligible for the child tax credit. But there’s a dependent tax credit that may be available to you. It’s not as valuable as the child tax credit, but when you’re saving for college or paying tuition, every dollar counts.