Question

During 2020, Lisa (age 66) furnished more than 50% of the support of the following persons:

a.Lisa's current husband who has no income and is not claimed by someone else as a dependent.
b.Lisa's stepson (age 18) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago.
c.Lisa's ex-husband who does not live with her. The divorce occurred two years ago.
d.Lisa's former mother-in-law who does not live with her. Presuming all other dependency tests are met, on a separate return how many dependents may Lisa claim? (5 points)

Answer 1

Lisa can claim two dependents on her tax return: her current husband and her stepson. Her ex-husband and former mother-in-law do not qualify as dependents.

Step-by-step explanation:

Looking at the support Lisa provided in 2020, we can determine who may qualify as her dependent for tax purposes. Let's consider each individual Lisa supported.

Her current husband: Yes, because he has no income and is not claimed as a dependent by someone else.

Her ex-husband: No, as he does not live with her and is not related to her by marriage anymore.

Her former mother-in-law: No, as she does not live with Lisa and the relationship was through a marriage that has ended.

Taking these points into account, Lisa can claim two dependents on a separate return, provided all other dependency tests are met.