Last night, you received a call from George Smith, one of your clients. George is single and has full custody of his two children. George's daughter Susan, age 22, graduated from UA in May 2020, and she was enrolled as a full-time student for the entire spring semester of 2020 (January through May). Susan has accepted a job offer from the New York office of a Big 4 accounting firm, and the firm originally indicated that her start date would be July 15, 2020. Due to the pandemic and the continued restrictions imposed by the state and local governments, the firm has now postponed her start date until January 2, 2021. As a result, Susan has been living at home with George since she graduated at the end of May. Prior to her graduation, and while she attended class, Susan lived in an apartment near campus. George has covered 100% of Susan's support costs thus far in 2020, and he anticipates providing 100% of her support until she moves to New York at the beginning of January, Susan has not been employed during 2020 and has not eamed any income from other sources Additionally, George's son Alex (age 20) also moved back home in March after his UA-sponsored study abroad program had to end early due to the pandemic. Alex has been enrolled as a full-time student throughout 2020, taking a full load of classes in both the spring and summer semesters. His spring semester classes were held in Madrid prior to the start of the pandemic, and the classes switched to a virtual format through UA for the months of April and May. In January and February, Alex lived in an on-campus dorm at the university in Madrid which hosted the study abroad program. George has also provided 100% of Alex's support thus far, and he anticipates providing 100% of his support through the end of 2020. Alex has not been employed during 2020 and has not eamed any income from other sources. Issues George has asked you to determine whether Susan and Alex will be considered dependents of George for 2020. He has also requested that you provide an explanation of the criteria which must be satisfied in order for a child to qualify as a dependent for a given tax year. Additionally, George would like to determine whether he will qualify for the head of household filing status for 2020 or if he should instead file as a single taxpayer Additionally, George's son Alex (age 20) also moved back home in March after his UA-sponsored study abroad program had to end early due to the pandemic. Alex has been enrolled as a full-time student throughout 2020, taking a full load of classes in both the spring and summer semesters. His spring semester classes were held in Madrid prior to the start of the pandemic, and the classes switched to a virtual format through UA for the months of April and May. In January and February, Alex lived in an on-campus dorm at the university in Madrid which hosted the study abroad program George has also provided 100% of Alex's support thus far, and he anticipates providing 100% of his support through the end of 2020. Alex has not been employed during 2020 and has not earned any income from other sources. Issues: George has asked you to determine whether Susan and Alex will be considered dependents of George for 2020. He has also requested that you provide an explanation of the criteria which must be satisfied in order for a child to qualify as a dependent for a given tax year. Additionally, George would like to determine whether he will qualify for the head of household filing status for 2020 or if he should instead file as a single taxpayer
