I:2-39 Dependency Requirements, Child Tax Credit, and Credit for Other Dependents. How many dependents does the taxpayer have, assuming the people involved are U.S. citizens?

What amount of credit may be claimed for the taxpayer’s dependents?

a. Andrew supports his cousin Mary, who does not live with him. Mary has no income and is single.

b. Bob and Ann are filing a joint return. Bob provided over one-half of his father’s support.

The father received Social Security benefits of $6,000 and taxable interest income of $800

(the Social Security benefits are wholly tax-exempt in this situation). The father is single and does not live with them.

c. Clay provides 60% of his single daughter’s support. She earned $3,000 while attending school during the year as a full-time student. She is 22 years old.

d. Dave provided 30% of his mother’s support and she provided 55% of her own support.
Dave’s brother provided the remainder. The brother agreed to sign a multiple support agreement.

e. Zoe and Walt are married and file jointly. They provide 60% of the support for their daughter (age 19 and a full-time student) and 100% of the support for their son (age 15), both of whom live with Zoe and Walt for the entire year. Their daughter has $6,700 of wages from a part-time job, and their son has no income.