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 9

Horatio and Kelly were divorced at the end of 2010.Neither Horatio nor Kelly remarried during 2011 and Horatio moved out of state.Determine the filing status of Horatio and Kelly for 2011 in the following independent situations:
a.Horatio and Kelly did not have any children and neither reported any dependents in 2011.b.Horatio and Kelly had one child Amy who turned 10 years of age in 2011.Amy lived with Kelly for all of 2011, and Kelly provided all of her support.c.Assume the same facts as in b.but Kelly released the exemption for Amy to Horatio even though Amy did not reside with him at all during 2011.d.Assume the original facts except that during 2011 Madison a 17-year old friend of the family lived with (for the entire year) and was fully supported by Kelly.e.Assume the original facts except that during 2011 Kelly's mother Janet lived with Kelly.For 2011, Kelly was able to claim a dependency exemption for her mother under a multiple support agreement.