Anna, age 65, who lives with her unmarried son, Mario, received $7,000, which was used for her support during the year. The sources of support were as follows:

a.	Who is eligible to claim Anna as a dependent?
b.	What must be done before Mario can claim Anna as a dependent?
c.	Can anyone claim head-of-household status based on Anna's dependency? Explain.
d.	Can Mario claim an old age allowance for his mother? Explain.

Requirement a. Who is eligible to claim Anna as a dependent?

A.

Mario, Elaine, Caroline, or Doug

B.

Mario or Elaine

C.

Mario or Doug

D.

Mario, Elaine, or Doug

E.

No one is eligible to claim Anna as a dependent.

Requirement b. What must be done before Mario can claim Anna as a dependent?

A.Doug

B.Doug and Elaine/

C.Elaine

must

A. agree in writing to the arrangement

B. sign form 8332

C. verbally agree to the arrangement

.

Requirement c. Can anyone claim head-of-household status based on Anna's dependency? Explain.

A.Yes

B.No

, head-of-household status

A.can be claimed by any of Anna's supporters

B.cannot be based on dependency obtained as a result of a multiple support agreement

C.cannot be based on dependency obtained as a result of qualifying relative status

.

Requirement d. Can Mario claim an old age allowance for his mother? Explain.

A.Yes

B.No

. Old-age allowances

A.are

B.are not

C.available for dependents. Old-age allowances

A.decrease

B.increase

C.the amount of

A.the elderly person's itemized deductions

B.the elderly person's standard deduction

C.the supporting person's tax credits

REALATED TO TAXATION

More Info Social Security benefits Mario Caroline, an unrelated friend Doug, Anna's son Elaine, Anna's sister $1,500 2,600 800 500 1,600 $7,000 Total