Question

Mario (5) was claimed by both his mother, Janice, and his father, Frank. Mario lived with both Janice and Frank for 3 months. Mario lived with his mother for 5 months separately. He lived with his father for 4 months separately. Who can claim Mario's dependency exemption?

Answer 1

According to the IRS's tie-breaker rules, Mario's mother, Janice, can claim the dependency exemption because Mario lived with her for the longest period during the year.

Step-by-step explanation:

When determining who has the right to claim a dependency exemption for Mario, the IRS has specific guidelines known as the tie-breaker rules. These rules state that if a child is claimed as a dependent by multiple individuals who are not filing a joint return, the person with whom the child lived for the longest period during the year typically has the right to the exemption. In Mario's case, he lived with his mother for 8 months in total (3 months together with his father and 5 months separately) and with his father for 7 months (3 months together with his mother and 4 months separately). Therefore, according to these guidelines, Mario's mother, Janice, would be entitled to claim the dependency exemption.