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

Jen can claim a personal exemption for herself and also an exemption for each person she provided more than 50% support for. In this case, Jen can claim exemptions for four people she furnished more than 50% support for in 2012. Therefore, she can claim a total of four exemptions on a separate return.

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