Millie,age 80,is supported during the current year as follows: Percent of Support
Weston (a son) ^20%
Faith (a daughter) ^35%
Jake (a cousin) ^25%
Brayden (unrelated close family friend) ^20%
During the year,Millie lives in an assisted living facility.Under a multiple support agreement,indicate which parties can qualify to claim Millie as a dependent.

Question

Quizplus · Accepted Answer

Weston and Faith are the only persons who appear to qualify (choice a. ).They qualify because they contribute more than 10% of the support.Jake does not qualify because he satisfies neither the relationship nor member of the household tests.(This eliminates choices c.and d. )Brayden does not meet the relationship test,and he does not satisfy the member of the household test.For a multiple support agreement to be effective,the qualifying individuals collectively must provide greater than 50% of the support.

Millie,age 80,is Supported During the Current Year as Follows: Percent