John supports Kevin, his cousin, who lived with him throughout 2015. John also supports three other individuals who do not live with him: Assume that Donna, Melissa, Morris and Kevin each earn less than $4,000. How many personal and dependency exemptions may John claim?

Question

John supports Kevin, his cousin, who lived with him throughout 2015. John also supports three other individuals who do not live with him:  Assume that Donna, Melissa, Morris and Kevin each earn less than $4,000. How many personal and dependency exemptions may John claim?

Quizplus · Accepted Answer

John may claim one personal exemption and three dependency exemptions for Kevin, Donna, and Melissa. Morris is John's cousin and does not qualify as a dependent since he doesn't live in John's home. A cousin is not related for tax purposes and would have to live in the taxpayer's home to be claimed as a dependent.

John Supports Kevin, His Cousin, Who Lived with Him Throughout