Which of the Following Statements Regarding Personal and Dependency Exemptions

Multiple Choice

Which of the following statements regarding personal and dependency exemptions is false?

A) A married couple filing jointly may claim two personal exemptions.
B) To qualify as a dependent of another, an individual must be a resident of the United States.
C) An individual who qualifies as a dependent of another taxpayer may not claim a personal exemption.
D) An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds the exemption amount.