During 2012, Jen (age 66) furnished more than 50% of the support of the following persons: Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Jen claim?
A)Two.
B)Three.
C)Four.
D)Five.
E)None of the above.

Question

During 2012, Jen (age 66) furnished more than 50% of the support of the following persons:  Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Jen claim?
A)Two. 
B)Three. 
C)Four. 
D)Five. 
E)None of the above.

Quizplus · Accepted Answer

Based on the information provided, Jen can claim exemptions for the following persons:
- Herself
- Her spouse (assuming they are married and file jointly)
- Dependent 1
- Dependent 2

Therefore, Jen can claim a total of four personal and dependency exemptions on her separate return.

During 2012, Jen (Age 66) Furnished More Than 50% of the Support