During 2014,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 exhusband who does not live with her.The divorce occurred two years ago.
-Lisa's former brotherinlaw 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 2014,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 ex­husband who does not live with her.The divorce occurred two years ago.
-Lisa's former brother­in­law 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

All of the persons listed except the ex-husband meet either the relationship or member of the household tests.The current husband qualifies as he has no income and is not claimed as a dependent by someone else.The stepson does not avoid the gross income limitation of a qualifying relative.He is not a qualifying child under 19 years of age.

During 2014,Lisa (Age 66)furnished More Than 50% of the Support