Sarah,who is single,maintains a home in which she,her 15-year-old brother,and her 21-year-old niece live.Sarah provides the majority of the support for her brother,her niece,and her cousin,age 18,who is enrolled full-time at the university and lives in an apartment.While the niece and cousin have no income,her brother has a part-time job and earns $4,500 per year.How many dependents may Sarah claim?

Question

Quizplus · Accepted Answer

Sarah can claim her 15-year-old brother and her 21-year-old niece as dependents. Her brother qualifies as a dependent because he is under 19 and Sarah provides more than half of his support. Her niece qualifies because she is under 24, a full-time student, and Sarah provides more than half of her support. Her cousin does not qualify because he does not live with Sarah and is not a qualifying relative.

Sarah,who Is Single,maintains a Home in Which She,her 15-Year-Old Brother,and