Anna is supported entirely by her three sons John,James,and Joseph who provide for her support in the following percentages: Assuming a multiple support declaration exists,which of the brothers may claim his mother as a dependent?

Question

Anna is supported entirely by her three sons John,James,and Joseph who provide for her support in the following percentages:  Assuming a multiple support declaration exists,which of the brothers may claim his mother as a dependent?

Quizplus · Accepted Answer

According to the multiple support declaration rule, if multiple persons provide more than half of the support to an individual, but no one person provides more than half, then the supported individual can designate one of the supporting persons to claim them as a dependent. In this case, James and Joseph together provide 55% of Anna's support, which is more than half. Since neither of them individually provides more than half, they can be designated by Anna as dependents. Therefore, James or Joseph can claim Anna as a dependent.

Anna Is Supported Entirely by Her Three Sons John,James,and Joseph