1:2-39 tax payments. 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