Jane\'s husband passed away in 2015. She needs to determine whether Jessie, her

Question

Jane's husband passed away in 2015. She needs to determine whether Jessie, her 17 year-old stepdaughter who is single, qualifies as her dependent in 2016. Jessie is a resident but not a citizen of the United States. She lived in Jane's home from June 15 through December 31, 2016. Jane provided more than half of Jessie's support for 2016. Is Jane allowed to claim a dependency exemption for Jessie for 2016?

If so, what kind of dependent is Jessie?

If not, why not?

What is Jane's filing status for 2016?

Explanation / Answer

Solution:

As per the definition of "Dependent" defined in US laws, the term dependent includes

Exceptions:

1. An individual shall have no dependents if the individual is dependent of a tax payer

2. An individual who is married and files a joint retrurn with the spouse

3. Individuals who are nationals or citizens of other countries.

   Exceptions for adopted child :

4. Definition of Qualifying child:

i. bears the relationship

ii. has same principal place of adobe as the taxpayer

iii. meets the age requirement

    1. has attained the age of 19 years

    2. is a student not attained the age of 24 years.

iv. has not provided for one half of individuals own support for the calender year

v. has not filed joint return with indiviuduals spouse.

Ans: Jessie is not dependent, though she is not attained the age of 19 years , but Jane has provided for one half of the support for 2016 which disrupts the condition for Qualifying child. Hence, Jessie is not dependent.

Jane filing status for 2016 would be of single , as she has been a window at the end calender year 31st December 2015, and as she has no dependent child, Jane filing status for 2016 would of single.

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