During 2014, Lisa (age 66) furnished more than 50% of the support of the following persons:
-Lisa's current husband who has no income and is not claimed by someone else as a dependent.
-Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped
Out of school a year ago.
-Lisa's exhusband who does not live with her. The divorce occurred two years ago.
-Lisa's former brotherinlaw who does not live with her.
Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?
A) Two.
B) Three.
C) Four.
D) Five.
E) None of the above.

Question

During 2014, Lisa (age 66) furnished more than 50% of the support of the following persons:
-Lisa's current husband who has no income and is not claimed by someone else as a dependent.
-Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped
Out of school a year ago.
-Lisa's ex­husband who does not live with her. The divorce occurred two years ago.
-Lisa's former brother­in­law who does not live with her.
Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?
A) Two.
B) Three.
C) Four.
D) Five.
E) None of the above.

Quizplus · Accepted Answer

Lisa can claim a personal exemption for herself, and can claim dependency exemptions for her husband and stepson. She cannot claim a dependency exemption for her ex-husband or former brother-in-law. Therefore, she can claim a total of three exemptions.

During 2014, Lisa (Age 66) Furnished More Than 50% of the Support