Question

In: Accounting

in which instance does the taxpayer NOT have a dependent? (1) Marcus is single. Quinta is...

in which instance does the taxpayer NOT have a dependent?
(1) Marcus is single. Quinta is Marcus's qualifying relative. Marcus may be claimed by his mother, but she is not going to claim him. Quinta is not married. Both Marcus and Quinta are U.S. citizens.
(2) Carol and Carrie are married. Carol is their qualifying child. No one can claim Carl or Carrie on their tax return. Carol married to Paul. Neither Carol or Paul is required to file a tax return. Carol has no income. Paul is filing a joint return with Carol only to claim a refund on taxes withheld. Carl, Carrie, and Paul are all U.S. citizens.
(3) Mai is single. Lee is her qualifying child. No one can claim Mai on their tax return. Lee is married to Sonja. Neither Lee nor Sonja is required to file a tax return. Lee had no Income. Lee and Sonja will not be filing a joint return. Mai, Lee, and Sonja are all U.S
citizens.
(4) Tomas is single. Lucinda is Tomas's qualifying child. No one can claim Tomas on their tax return. Lucinda is not married. Tomas is a U.S citizen. Lucinda is a resident of Mexico.

Solutions

Expert Solution

(1) Marcus is single. Quinta is Marcus's qualifying relative. Marcus may be claimed by his mother, but she is not going to claim him. Quinta is not married. Both Marcus and Quinta are U.S. citizens. Not dependent Since Marcus can be claimed by his mother, Marcus cannot claim any dependents, whether his mother claims him or not.
(2) Carl and Carrie are married. Carol is their qualifying child. No one can claim Carl or Carrie on their tax return. Carol married to Paul. Neither Carol or Paul is required to file a tax return. Carol has no income. Paul is filing a joint return with Carol only to claim a refund on taxes withheld. Carl, Carrie, and Paul are all U.S. citizens. Dependent Carol meets all the requirements to be claimed as a dependent on Carl's and Carrie's tax return
(3) Mai is single. Lee is her qualifying child. No one can claim Mai on their tax return. Lee is married to Sonja. Neither Lee nor Sonja is required to file a tax return. Lee had no Income. Lee and Sonja will not be filing a joint return. Mai, Lee, and Sonja are all U.S Dependent Since it states that Lee and Sonja did not file a joint return, the joint return test is clearly met. Therefore, Lee meets all of the other requirements, he is Mai's dependent.
citizens.
(4) Tomas is single. Lucinda is Tomas's qualifying child. No one can claim Tomas on their tax return. Lucinda is not married. Tomas is a U.S citizen. Lucinda is a resident of Mexico. Dependent A resident of Mexico can be claimed as a dependent as long as other tests are met.

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