During 2018, 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 dependents may Lisa claim?
A) Two
B) Three
C) Four
D) Five
E) None of these

Question

Quizplus · Accepted Answer

Lisa can claim her husband and stepson as dependents since she provided more than 50% of their support and they meet the other dependency tests. Her ex-husband and former brother-in-law cannot be claimed as dependents since they are not related to her and do not live with her. Therefore, Lisa can claim two dependents on her separate return.

During 2018, Lisa (Age 66) Furnished More Than 50% of the Support