The Wilmingtons file a joint return and have two sons, Tom and Frederick. Tom attends college full-time and earns $2,500 from a part time job. Frederick attends high school and has no income. How many exemptions can the Wilmingtons claim?

Question

Quizplus · Accepted Answer

The Wilmingtons can claim four exemptions: one for each parent and one for each son, as both sons are dependents—Tom is a full-time student under the age of 24 and Frederick is in high school, presumably under the age of 19.

The Wilmingtons File a Joint Return and Have Two Sons