Marcie is divorced, and her married son, Jamie (age 25), and his wife, Audry (ag
ID: 2442228 • Letter: M
Question
Marcie is divorced, and her married son, Jamie (age 25), and his wife, Audry (age, 18), live with her. During the year, Jamie earned $4800 from a part-time job and filed a joint return with Audry to recover his withholdings. Audry has no income. Marcie can prove that she provided more than 50% of Jamie and Audry's support. Marcie does not plan to claim Jamie as a dependent because he has too much gross income. She does not plan to claim Audry as a dependent because Audry signed the joint return with Jamie. In fact, Marcie plans to use single filing status as none of the persons living in her household qualifies as her dependent. Comment on Marcie's intentions based on the following assumptions:a. All parties live in Indiana (a common law state)
b. All parties live in California (a common property state)
Explanation / Answer
a) Marcie is wrong regarding her filing status. She can qualify as a head-of-household because her son, Audrey, is her dependant. Andrey meets all the criteria to qualify as a dependant because his joined return was submitted for withholding recovering purposes. This doesn