During 2017, Lisa (age 66) furnished more than 50% of the support of the following persons:
? Lisa's current husband who has no income and is not claimed by someone else as a dependent.
? Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor.He dropped out of school a year ago.
? Lisa's ex-husband who does not live with her.The divorce occurred two years ago.
? Lisa's former brother-in-law who does not live with her.
Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?

Question

During 2017, Lisa (age 66) furnished more than 50% of the support of the following persons:
 ? Lisa's current husband who has no income and is not claimed by someone else as a dependent.
? Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor.He dropped out of school a year ago.
? Lisa's ex-husband who does not live with her.The divorce occurred two years ago.
? Lisa's former brother-in-law who does not live with her.
Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?

Quizplus · Accepted Answer

Lisa can claim an exemption for herself and also for her husband, who is not anyone else's dependent. Lisa cannot claim an exemption for her ex-husband or former brother-in-law, as they are no longer considered family members. However, Lisa can claim an exemption for her stepson, as he is under age 24 and a full-time student for at least five months of the year. Therefore, Lisa can claim a total of three personal and dependency exemptions on her separate tax return.

During 2017, Lisa (Age 66) Furnished More Than 50% of the Support