The Hutters filed a joint return for 2013.They provide more than 50% of the support of Carla,Melvin,and Aaron.Carla (age 18)is a cousin and earns $2,800 from a part-time job.Melvin (age 25)is their son and is a full-time law student.He received from the university a $3,800 scholarship for tuition.Aaron is a brother who is a citizen of Israel but resides in France.Carla and Melvin live with the Hutters.How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?
A)Two.
B)Three.
C)Four.
D)Five.
E)None of the above.

Question

Quizplus · Accepted Answer

The Hutters can claim one personal exemption for themselves and one for their dependent son Melvin. They can also claim two dependency exemptions for Carla and Aaron, as both meet the dependency requirements (Carla is a qualifying child as she is under 19 and lives with them, and Aaron is a qualifying relative as he is a family member and they provide more than half of his support). Therefore, the Hutters can claim four personal and dependency exemptions on their Federal income tax return.

The Hutters Filed a Joint Return for 2013