Bob and Donna have been married.for35 years.and have filed joint returns since t
ID: 2436584 • Letter: B
Question
Bob and Donna have been married.for35 years.and have filed joint returns since theirmarriage. The couple has three children: Jack (age 11), Bonnie (age 16), and Margie (age 22). All three children live with Bob and Donna. In addition, none of the children provide more than half of their own support. Margie is a full-time student at a local university and does not have any gross income. Margie is married. Margie files a separate tax return. Margie's husband files a separate tax return and reports a $550 tax liability on the return. Can Bob and Donna claim Margie as a dependent? Why or why not?Explanation / Answer
Yes, Bob and Donna can claim Margie as dependent.
Because, Margie satisfies all the conditions applicable to become a dependent accordibg to chapter 26 section 152 of US CODE.
According to the above mentioned section, dependent means qualified child or qualified relative.
To become a qualified child following conditions shall be satisfied.
1) she should have relationship with the taxpayer
2)she should have same principal place with the tax payer more than one half of the taxpayable year
3) satisfies age requirements - for students upto 24 years can claim as dependent ( paragragh 3)
4) who not provide one half of individual own support.
5) who has not filed a joint return with his spouse.
Above all conditions are satisfied in the case of Margie. She has a relationship with tax payer, she is in same principal place, she is a student of 22 years old, give in the question she not provide onehalf of the individual own support and at tge same time she is not filling joint return with his spouse.
So, Bob and Donna can claim Margie as dependent.