Kyle and Liza are married and under 65 years of age.During 2019, they furnish more than half of the support of their 19-year old daughter, Kendra, who lives with them.She graduated from high school in May 2018.Kendra earns $15,000 from a part-time job, most of which she sets aside for future college expenses.Kyle and Liza also provide more than half of the support of Kyle's cousin who lives with them.Liza's father, who died on January 3, 2019, at age 90, has for many years qualified as their dependent.How many dependents can Kyle and Liza claim?
A)None
B)One
C)Two
D)Three

Question

Quizplus · Accepted Answer

Kyle and Liza can claim four potential dependents: their daughter Kendra, Kyle's cousin, Liza's father, and themselves. Kendra is a qualifying child because she is under age 19 and lives with them for more than half the year, and they provide more than half of her support. Kyle's cousin is a qualifying relative because they provide more than half of his support and he meets the relationship, gross income, and gross income tests. Liza's father is also a qualifying relative, but since he died in January, they can only count him as a dependent for the portion of the year he was alive and met the other tests. Kyle and Liza cannot claim themselves as dependents. Therefore, they can claim a maximum of two dependents: Kendra and Liza's father (for the portion of the year he was alive and met the other tests).

Kyle and Liza Are Married and Under 65 Years of Age.During