During 2012, Jen (age 66) furnished more than 50% of the support of the following persons: Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Jen claim?
A)Two.
B)Three.
C)Four.
D)Five.
E)None of the above.

Question

During 2012, Jen (age 66) furnished more than 50% of the support of the following persons:  Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Jen claim?
A)Two. 
B)Three. 
C)Four. 
D)Five. 
E)None of the above.

Quizplus · Accepted Answer

Jen is allowed to claim personal exemption for herself and exemption for each qualifying dependent. Since she provided more than 50% of support for the following four persons, she can claim exemptions for all four of them:
- A child or grandchild
- A sister or brother (or their descendant)
- A parent (or ancestor of either)
- A dependent who is not a qualifying child

During 2012, Jen (Age 66) Furnished More Than 50% of the Support