Mr.and Mrs.Vonce,both age 62,file a joint return for 2013.They provided all the support for their daughter who is 19 years old,legally blind,and who earns no income.Their son,age 21 and a full- time student at a university,had $4,200 of income and provided 70 percent of his own support during 2013.How many exemptions may Mr.and Mrs.Vonce claim on their 2013 tax return?

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Quizplus · Accepted Answer

Mr. and Mrs. Vonce can claim themselves as exemptions (2), their daughter who is a qualifying child because she is under age 24, permanently and totally disabled, and they provided all of her support (1), and their son who is a qualifying relative because he is over age 19, a full-time student, and provided less than half of his own support (1). Therefore, they can claim a total of 3 exemptions.

MrAnd MrsVonce,both Age 62,file a Joint Return for 2013