Anna is supported entirely by her three sons John,James,and Joseph who provide for her support in the following percentages: Assuming a multiple support declaration exists,which of the brothers may claim his mother as a dependent?

Question

Anna is supported entirely by her three sons John,James,and Joseph who provide for her support in the following percentages:  Assuming a multiple support declaration exists,which of the brothers may claim his mother as a dependent?

Quizplus · Accepted Answer

According to the multiple support declaration rule, if multiple people provide support for a person but no one person provides more than 50%, then the person who provides the most support can claim the dependent. In this case, both James and Joseph provide 35% of Anna's support, which is more than John's 30%. Therefore, either James or Joseph can claim Anna as a dependent. John cannot claim her because he provides less than 50% of her support.

Anna Is Supported Entirely by Her Three Sons John,James,and Joseph