Mr. and Mrs. Vonce, both age 62, file a joint return for 2014. They provided all the support for their daughter who is 19 years old, legally blind, and who earns no income. Their son, age 21 and a full-time student at a university, had $4,200 of income and provided 70 percent of his own support during 2014. How many exemptions may Mr. and Mrs. Vonce claim on their 2014 tax return?

Question

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Mr. and Mrs. Vonce may claim themselves, their daughter (as she is their dependent), and their son (as he did not provide more than 50 percent of his own support and meets the qualifying child criteria). Therefore, they may claim three exemptions: one for themselves, one for their daughter, and one for their son.

Mr and Mrs