Jane,Joseph and John are supporting their father who lives in a separate apartment.Their contribution towards his support is 10%,35% and 55%,respectively.In a multiple support agreement,who would be entitled to claim the father as a dependent?
A)Jane.
B)Joseph or John.
C)Jane,Joseph or John.
D)None of these.

Question

Quizplus · Accepted Answer

In a multiple support agreement, the IRS allows the parties providing more than half of a person's support collectively to decide among themselves who claims the dependent. Since Joseph and John together contribute 90% towards their father's support, either of them could be entitled to claim the father as a dependent, assuming all other IRS requirements are met. Jane, contributing only 10%, does not meet the threshold to claim the dependency exemption.

Jane,Joseph and John Are Supporting Their Father Who Lives in a Separate