Vita Tax Prep - Dependency Exemption

John is a 23-year-old single college student. His mother is entitled to claim him as a dependent on her tax return. Is John entitled to claim himself as a personal exemption on his own return?

True or False? Jennifer Rawls, an eighteen-year-old single mother who can be claimed as a dependent by her parents, can claim her infant son as a dependent on her own tax return.

Bob is 22 and a full-time student for the entire year. During the tax year, he lived with his parents when he was not in the dorm. During the tax year, he worked part-time and earned $6,000, but that income did not amount to half of his total support. Does Bob pass the tests for a qualifying child?

Which of the following meets the member of household or relationship test for taxpayer John Smith?

Randy's son, Paul, is not a qualifying child. Paul earned $6,800 from a part-time job. Does he meet the gross income test for a qualifying relative?

In December 2015, Mary and her 6-year-old son, Ricky, moved in with their neighbor, Ellen, who lives down the street. Mary and Ricky lived with Ellen the entire 2016 year. Ellen paid all the household bills for her home and provided all the support for Mary and Ricky. She does not support anyone else. Mary did not have any income in 2016 and neither Mary nor Ricky are qualifying children of any other taxpayer. All are U.S. citizens and had valid SSNs.Even though they are not related to Ellen, both Mary and Ricky meet the tests to be her dependents under the rules for "Qualifying Relative." See the Volunteer Resource Guide (Tab C), table 2--Exemptions/Dependency.Does Ellen qualify to file Head of Household? 

How much of a person's support must a taxpayer provide in order to claim that person as a dependent?

Diane and her brother each provide 20% of their grandmother's support for the year. Two persons who are not related to Diane's grandmother, and who do not live with her, provide the remaining 60% of her support equally. Who is entitled to the dependency exemption?

Jessica has been raising her son, Jim, alone since her husband died 5 years ago. In 2016, Jessica earned $25,000. Jim, who lives with Jessica, is single, and does not provide more than half of his own support. He was 19 years old on September 17, 2016. Jim is not a full-time student and is not disabled. He worked for a short time at a fast food restaurant and made about $1,800. Jessica and Jim are both U.S. citizens and have SSNs.Is Jim the qualifying child or qualifying relative of Jessica? 

Steve provides $4,000 toward his mother's support during the year. His mother has earned income of $600, nontaxable social security benefit payments of $4,800, and tax-exempt interest of $200. She uses all of these for her support. Can Steve claim his mother as a dependency exemption if she meets all other tests?