Your clients are a married couple who file a joint return:

• Nestor Bakirtzis (born 12/8/1965)
• Greta Bakirtzis (born 4/16/1974)

Please using the dependency requirement tests to determine Emma Bakirtzis can be qualified as a dependent or not. If yes, what kind of dependent she is and what the amount of child tax credit she can be.

Emma Bakirtzis (SSN: 256-55-4132) is Nestors mother, who is a widow. She was born on 5/1/1943. She lived in an apartment near Nestor and Gretas home. Her only income was $7,000 of municipal bond interest. She used this money and $5,000 of her savings to support herself. Nestor and Greta provided $14,000 worth of support.