Question

Ann, age 18, lived with her parents Jim and Amy all year. She is married, and her husband is stationed overseas. Ann’s parents provided more than 50% of her support for the year. Ann and her husband file a joint return. When Jim and Amy file their joint return, they should: a) Not claim Ann as a dependent. b) Claim Ann and her husband as dependents. c) Claim Ann as a dependent since she is under 19 and they provided more than half of her support. d) Claim Ann as a dependent because she is their daughter under age 19.

Answer 1

Based on the information available in the question the correct answer is Option C - Claim Ann as a dependent since she is under 19 and they provided more than half of her support. Since Ann is aged under 19 and the child of Jim and Amy , she meets the age test and relationship test requirement per IRS. Additionally , parents provide more than 50% of her support during the year , she also meets the support test requirement. Hence, Ann's parents can claim her as a dependent on their filed join return.

Option A is incorrect. Since Ann has met all the requirements for a qualifying child, she is eligible to be claimed as a dependent by Jim and Amy. This option is incorrect.

Option B is incorrect. Ann's husband cannot be claimed as dependent. As such, this is an invalid answer.

Option D is incorrect. Apart from confirming to the age test, Ann should also meet the support test in order to be claimed as a dependent. Since this option talks about age test only, it is incorrect.