Jerry, age 23, a full time student and not disabled, lives with William and Sheila Carson. Jerry is William's older brother. Jerry is single, a US citizen, and does not provide more than one half of his own support. William and Sheila are both 21 and file a joint return. Can William and Sheila claim a dependency exemption for Jerry as a qualifying child? Please go to the IRS website noted below:

https://www.irs.gov/

Please review Publication 501 and let us know if William and Sheila can claim Jerry as a qualifying child.