Reference no: EM132781042

Problem 1: Jerry and Jenny are married, and they will file a 2019 Married Filing Joint tax return. They provided financial assistance to several persons during 2019. For the situations below, determine whether the individuals qualify as dependents of Jerry and Jenny in 2019. Assume in each case that dependency tests not mentioned have been satisfied.

(a) Brian, age 24, is Jerry and Jenny's son. Brian is a full-time student, and he lives in an apartment near the college. Jerry and Jenny provide over 50% of Brian's support. Brian worked as a stock clerk in a super market and earned $4,500.

(b) Same facts as above, except that Brian is a part-time student.

(c) Sheila, age 22, is Jerry and Jenny's daughter. She's a full-time student and lives in a college dormitory. Jerry and Jenny provide over 50% of Sheila's support. Sheila works part-time as an accounting clerk, and she earned $5,000.

(d) Same facts as in (c), except that Sheila is a part-time student.

(e) Grandma, age 82, is Jenny's grandmother, and she lives with Jerry and Jenny. In 2019, Grandma's only income was her Social Security benefits of $4,800 and interest on U.S. bonds of $4,500. Grandma uses her income to pay 45% of her total support, and Jerry and Jenny provide the rest of Grandma's support.