Millie, age 80, is supported during the current year as follows: $$\begin{array}{l}

\begin{array} { lc }
&\text { Percent of Support }\
\text { Weston (a son) } & 20 \% \
\text { Faith (a daughter) } & 35 \% \
\text { Jake (a cousin) } & 25 \% \
\text { Brayden (unrel ated close family friend) } & 20 \%
\end{array}
\end{array}$$ During the year, Millie lives in an assisted living facility. Under a multiple support agreement, indicate which parties can qualify to claim Millie as a dependent.
A) Weston and Faith.
B) Faith.
C) Weston, Faith, Jake, and Brayden.
D) Faith, Jake, and Brayden.
E) None of these.

Question

Millie, age 80, is supported during the current year as follows: $$\begin{array}{l}

\begin{array} { lc } 
&\text { Percent of Support }\
\text { Weston (a son) } & 20 \% \
\text { Faith (a daughter) } & 35 \% \
\text { Jake (a cousin) } & 25 \% \
\text { Brayden (unrel ated close family friend) } & 20 \%
\end{array}
\end{array}$$ During the year, Millie lives in an assisted living facility. Under a multiple support agreement, indicate which parties can qualify to claim Millie as a dependent.
A) Weston and Faith.
B) Faith.
C) Weston, Faith, Jake, and Brayden.
D) Faith, Jake, and Brayden.
E) None of these.

Quizplus · Accepted Answer

Under a multiple support agreement, a taxpayer can claim a dependent if they provide more than 10% of the support and together with others, provide more than 50% of the support. Weston and Faith together provide 55% of the support, and each provides more than 10%, so they can qualify to claim Millie as a dependent.

Millie, Age 80, Is Supported During the Current Year as Follows