Mr. and Mrs. Vonce, both age 62, file a joint return for 2015. 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 2015. How many exemptions may Mr. and Mrs. Vonce claim on their 2015 tax return?

Question

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Mr. and Mrs. Vonce can claim a total of four exemptions on their 2015 tax return: one for themselves, one for their 19-year-old daughter (who is a qualifying child because she is under age 24 and permanently and totally disabled), one for their 21-year-old son (who is a qualifying relative because he earned less than $4,000 of gross income and they provided more than 50% of his support), and one for their son's personal exemption.

Mr and Mrs