Question

Bob and Donna have been married for 35 years and have filed joint returns since their marriage. The couple has 3 children: Jack age 11, Bonnie age 16, and Margie age 22. All three children live with Bob and Donna. None of the children provide more than half their own support. Margie is a full time student at a local university. Margie is married. her and her husband report no tax liability on their joint return. If the couple had filed separately, Margie would have no tax tax liability on her return but her husband would have had a $550 tax liability on his separate return. Xan Bob and Donna claim Margie on their return? Why or why not?

Answer 1

Dear Friend,

In order to claim dependent exemption for Married Daughter, you need to make sure that she satisifies the Following Conditions which says whether she is dependent or not !

1. She must be younger than 24 and a Full Time Student - She is 22 and Full Time Student of a Local University.

2. She must have lived with her parents for more than half of the Year - It is assumed in the given case that she had satisfied this condition due to lack of information.

3. She doesnt Contribute more more than half of her support - Yes Satisfied, and can be seen in the Question that none of the Children provide more than half their own support.

4.. Daughter and her Husband where not filing a joint return unless they are filing only to claim refund of taxes which has been withheld from their paycheks. - Here there are two cases:

a. They where not filing Jointly - In this case, Bob and Donna can claim Margie on their return because all the above conditions were satisfied.

b. If in case they have filed seperately - Margie have no tax liability on her return but her husband have tax liability of $ 550 - In this Case, Bob and Donna cannot claim Margie on their return because all the above conditions were satisfied but not the 4th Conditon.