During 2010,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 2010,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

According to the IRS dependency rules, Jen can claim exemptions for herself, her spouse (if applicable), and any dependents that meet the qualifying criteria. Since she provided more than 50% of the support for the persons listed and all other dependency tests are met, she can claim them as dependents. Therefore, she can claim four exemptions (herself, her spouse (if applicable), and two dependents).

During 2010,Jen (Age 66)furnished More Than 50% of the Support