Question

Sven and Martha have an 18-year old son Bjorn. Sven and Martha provided for more than half the support of Bjorn, even though Bjorn earned $11,000 during 2016. Bjorn is a U.S citizen and is not married. May Sven and Martha claim an exception for Bjorn on their federal income tax return for 2014? Why or why not?

Answer 1

Dependency exemptions: . To claim exemption dependent must be a U.S Citizen or a resident of U.S, Canada or Mexico and must not file a joint tax return except for claiming refund (neither spouse should have a tax liability if they file separate). Dependent can be a qualifying child or qualifying relative.

Qualifying child: child is taxpayer’s child, stepchild, adopted child, brother, sister, half-brother, half-sister, or stepsibling or a descendent of any of these. Child should not provide more than half of his or her support.

Child should be younger than taxpayer is or permanently disabled. Age of child should be less than 19 or if child is a full time student aged less than 24.

Child principal place of adobe for more than half of the taxable year is that of taxpayer’s. Temporary absences due to special circumstances like illness, education are not considered.

In calculation of more than half of the child’s support, scholarships are excluded from the computation.

A kidnapped child, who the law enforcement authorities presumes to be kidnapped by someone other than a family member and lived with taxpayer for more than half of the part of the year before the date of the kidnapping, meets residence test.

Djorn satisfies the conditions to be claimed as a dependent.