Kyle and Liza are married and under 65 years of age. During 2018, 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 2017. 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, 2018, 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 three dependents in this scenario:
1. Kendra, their daughter, who is under 19 and lives with them. She meets the qualifying child criteria as she is a full-time student and they provide more than half her support.
2. Kyle's cousin, who lives with them and for whom they provide more than half of the support. The cousin meets the qualifying relative criteria.
3. Liza's father, who died in 2018 and for whom they provided more than half the support. He meets the qualifying relative criteria, and the fact that he died during the year does not disqualify him as a dependent.

Kyle and Liza Are Married and Under 65 Years of Age