Question

Could someone assist me with these taxes problems:

1. Aidan is unmarried. His mother, for whom he can claim an exemption, lived in an apartment by herself. She died on September 2. The cost of the upkeep of her apartment for the year until her death was $6,000. Aidan and his brother both paid support and their mother had no income. Aidan would qualify to file as head of household if he paid what amount of his mother’s support?

a) $1,000

b) $1,500

c)$2,000

d) $4,000

2. Charlie and Marianne are both over 65. Their adjusted gross income is $100,000. During the year their 35-year-old single son, Lenny, lived with them while attending college and earned $4,500. Charlie’s mother, Elizabeth, lived with them until June 1 when she was placed in a nursing home for an indefinite period of time to receive medical care. Elizabeth received no income and was supported solely by Charlie and Marianne. Determine the number of exemptions Charlie and Marianne can claim on their joint return.

a) 1

b) 2

c) 3

d) 4

3. Patricia is a 39-year-old single California resident and has a 12-year-old son named Luke. He lives with her during the 9-month school year in California and spends the 3 summer months with his father in Idaho. She provides approximately 75% of his support. Which of the following regarding Luke’s dependency status is correct?

1) Patricia must alternate claiming Luke as a dependent with his father

2) Based on Luke’s relationship with Patricia, his age, and that he lives with her for more than half the year, she can claim him as a dependent

3) Based on the fact Luke lives with Patricia for only 9 months a year, she cannot claim him as a dependent

4) Since Patricia only provides 75% of Luke’s support, she cannot claim him as a dependent

Answer 1

1)Aidan would qualify to file as head of household if he paid more than half of the upkeeping of her apartment for the year until her death so he might have paid 6000 x 1/2 = 3000 , more than $3000 for qualifying head of household so option D $4000 is correct.
2) option C is correct
The number of exemptions Charlie and Marianne can claim on their joint return = 3
2 personal exemption + 1 dependent exemption (Charlie's Mother)
Lenny doesn't meet age test so he is not qualified for dependent exemption
3) Option 2 is correct
Patricia can claim him as a dependent as he qualifies age, support, residency and relationship test.