Julia provides more than 50 percent of the support for three individuals: Theresa,an unrelated child who lives with Julia all year long; Margaret,Julia's cousin,who lives in another city; and Emma,Julia's daughter who lives in her own home.Each of the potential dependents earned less than $3,900.How many dependency exemptions can Julia claim on her 2013 tax return?

Question

Quizplus · Accepted Answer

Julia can claim a dependency exemption for Theresa since she is an unrelated child who lives with Julia all year long and meets the income test. Julia can also claim a dependency exemption for Emma, her daughter, who meets both the relationship and income tests. However, Margaret does not meet either the relationship or residency test, so Julia cannot claim a dependency exemption for her. Therefore, Julia can claim a total of 2 dependency exemptions on her 2013 tax return.

Julia Provides More Than 50 Percent of the Support for Three