Millie, age 80, is supported during the current year as follows: $$\begin{array} { l c }
& \begin{array} { c }
\text { Percent of } \
\text { Support }
\end{array} \
\text { Weston (a son) } & 20 \% \
\text { Faith (a daughter) } & 35 \% \
\text { Jake (a cousin) } & 25 \% \
\text { Brayden (unrelated close family friend) } & 20 \%
\end{array}$$ 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: $$\begin{array} { l c } 
& \begin{array} { c } 
\text { Percent of } \
\text { Support }
\end{array} \
\text { Weston (a son) } & 20 \% \
\text { Faith (a daughter) } & 35 \% \
\text { Jake (a cousin) } & 25 \% \
\text { Brayden (unrelated close family friend) } & 20 \%
\end{array}$$ 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

To qualify to claim Millie as a dependent under a multiple support agreement, a party must contribute more than 10% of Millie's support. Weston and Faith both meet this criterion, and they are also related to Millie, which is a requirement for claiming a dependent under such an agreement. Jake and Brayden, despite contributing significantly, cannot claim Millie due to Jake being a cousin (which does not meet the IRS's definition of a qualifying relative) and Brayden being unrelated.

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