Interview Notes

Darcy is 45 years old, single, and a U.S. citizen with a valid Social Security number. She had $45,000 in wages.

During the interview with Darcy, you determine the following facts:

Darcys son Chris, age 21, is unmarried and was a full-time student working on a degree in accounting during 2017.

Chris income was $8,500 in wages, which he used to pay his tuition. He did not provide more than half his own support.

Chris lived on campus during the school year, but came home on breaks and for the summer.

Chris is in his third year of college.

Chris has never had a felony drug conviction.

Chris is a U.S. citizen with a valid Social Security number.

Questions:

1. Who can claim Chris' personal or dependency exemption?

A. Chris can claim his personal exemption because he had earned income.

B. Chris can claim his personal exemption if Darcy does not to claim him.

C. Chris does not have a filing requirement so he cannot claim a personal exemption.

D. Chris must file a tax return and claim zero personal exemptions because Darcy can claim him as a dependent on her tax return.

2. Darcy can claim the expenses Chris paid as qualifying expenses for the American opportunity credit if Darcy claims Chris as a dependent on her return.

True

False