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

Quizplus · Accepted Answer

Under a multiple support agreement, two or more taxpayers who together provide more than half of a person's support, but each of whom individually provides less than half, can agree among themselves who will claim the person as a dependent. In this case, Weston and Faith together provide 55% of Millie's support, which is more than half. Jake and Brayden, although contributing significantly, are not children of Millie and thus typically have lower priority in claiming dependents under IRS rules, especially if the children are willing and able to claim the exemption.

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