Question

Smith, a divorced person, provided over one-half the support for his widowed mother, ruth, and his son, clay, both of whom are u.s. citizens. during this year, ruth did not live with smith. she received $9,000 in social security benefits—none of which was taxable. clay, a full-time graduate student, and his wife lived with smith. clay had no income but filed a joint return, owing an additional $500 in taxes on his wife's income. how many exemptions was smith entitled to claim on his tax return?

Answer 1

Smith is able to exempt himself and his mom. Clay is married and filed a joint return with her so Smith is unable to claim Clay due to that. Smith can't claim Clay's wife since she was the other half in filing jointly with Clay. Smith is able to claim two exemptions.