Anna is supported entirely by her three sons John,James,and Joseph who provide for her support in the following percentages: John: 10%,James: 40%,Joseph: 50%
Assuming a multiple support declaration exists,which of the brothers may claim his mother as a dependent?

Question

Quizplus · Accepted Answer

According to the multiple support declaration rules, a person can claim a dependency exemption for a relative only if that person provides over 50% of the support for the relative. In this case, none of the sons provide over 50% of Anna's support, so a multiple support declaration must be filed. Since James and Joseph together provide more than 50% of Anna's support (40% + 50% = 90%), either one of them can claim the dependency exemption for Anna if they agree to do so and all of the other multiple support declaration requirements are met. John cannot claim the exemption because he only provides 10% of Anna's support.

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