Question

During 2018, Lisa (age 66) furnished more than 50% of the support of the following persons: ∙ Lisa's current husband who has no income and is not claimed by someone else as a dependent. ∙ Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago. ∙ Lisa's ex-husband who does not live with her. The divorce occurred two years ago. ∙ Lisa's former brother-in-law who does not live with her. Presuming all other dependency tests are met, on a separate return how many dependents may Lisa claim? a.Five b.Four c.Three d.Two e.None of these choices are correct.

Answer 1

Answer:

c.Three

Explanation:

In the context, all the three person who are listed except only the ex-husband, who meets the qualification of either a member or a relationship of the household test. The present husband of hers qualifies the criteria as he does not have any income source and also he is no dependent on others. Her stepson who is the age of 19 years does not avoid the limitations of the gross income of a qualifying relative.