Question

Who can claim chris' personal or dependency exemption?

a. chris can claim his personal exemption because he had earned income.
b. chris can claim his personal exemption if darcy does not to claim him.
c. chris does not have a filing requirement so he cannot claim a personal exemption.
d. chris must file a tax return and claim zero personal exemptions because darcy can claim him as a dependent on her tax return?

Answer 1

Chris does not have a filing requirement so he cannot claim a personal exemption
According to IRS, an individual couldn't claim his/her own tax exemption. The only people that could obtain the personal exemption is the person that we appoint the tax exemption onto.