During 2016,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 personal and dependency exemptions may Lisa claim?
A)Two
B)Three
C)Four
D)Five
E)None of these

Question

During 2016,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 personal and dependency exemptions may Lisa claim?
A)Two
B)Three
C)Four
D)Five
E)None of these

Quizplus · Accepted Answer

Lisa can claim herself as a personal exemption and three dependency exemptions - her current husband, stepson and ex-husband who meet the IRS dependency tests. Her former brother-in-law does not meet the dependency tests as he does not live with her and cannot be claimed as a dependent.

During 2016,Lisa (Age 66)furnished More Than 50% of the Support