Which of the following individuals can be claimed as a dependent in the current year? (Assume any test not mentioned has been satisfied).
I.Carl and Diane are divorced. Carl has custody of their 6-year-old son. Diane pays Carl $500 per month in child support. Carl pays the other $400 per month it costs to support their son. The divorce decree does not stipulate who gets custody of the son. Carl claims his son as a dependent.
II.Lorraine is a 25-year-old college student. She lives with her parents, who also provide her with $500 monthly support. Lorraine earns $4,600 working part-time for other support. She may be claimed as a dependent of her parents.

Question

Which of the following individuals can be claimed as a dependent in the current year? (Assume any test not mentioned has been satisfied).
I.Carl and Diane are divorced. Carl has custody of their 6-year-old son. Diane pays Carl $500 per month in child support. Carl pays the other $400 per month it costs to support their son. The divorce decree does not stipulate who gets custody of the son. Carl claims his son as a dependent.
II.Lorraine is a 25-year-old college student. She lives with her parents, who also provide her with $500 monthly support. Lorraine earns $4,600 working part-time for other support. She may be claimed as a dependent of her parents.
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Quizplus · Accepted Answer

Carl can claim his son as a dependent because he has custody and provides more than half of the child's support. Lorraine cannot be claimed as a dependent because she earns more than the IRS threshold for a qualifying relative.

Which of the Following Individuals Can Be Claimed as a Dependent