McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 17

Aishwarya's husband passed away in 2010.She needs to determine whether Jasmine, her 17-year old step-daughter who is single, qualifies as her dependent in 2011.Jasmine is a resident but not a citizen of the United States.She lived in Aishwarya's home from June 15 through December 31, 2011.Aishwarya provided more than half of Jasmine's support for the 2011.a.Is Aishwarya allowed to claim a dependency exemption for Jasmine for 2011?
b.Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2011 if Aishwarya provided more than half of Jasmine's support in 2011, Jasmine lived in Aishwarya's home from July 15 through December 31 of 2011, and Jasmine reported gross income of $5,000 in 2011?
c.Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2011 if Aishwarya provided more than half of Jasmine's support in 2011, Jasmine lived in Aishwarya's home from July 15 through December 31 of 2011, and Jasmine reported gross income of $2,500 in 2011?