Question

Jo and Ann are living together, they are not married. Jo has three children ages 3, 10 and 13. Jo and his children lived with Ann all year. Jo hopes to be an musician and is currently taking guitar lessons. Ann is not the mother of Jo children. Jo earned $3,750 as a part-time dishwasher. Jo used all of his earnings to pay for the guitar lessons.

The children lived with Jo and Ann all year long. Ann earned $44,500 and supported Jo and his children for the entire year. The children did not receive support from anyone else. Ann did not support anyone else. Jo, Ann and the children are all U.S. citizens and have valid social security cards.

Does Jo have to file a tax return?

a)    Yes

b)    No

Does Jo qualify for Head of Household filling status?

a)    Yes

b)    No

Can Ann claim Jo’s children for EIC?

a)    Yes

b)   No

Can Ann claim Jo as a dependent?

a)    Yes

b)    No

Answer 1

1. No, Jo need not file a tax return as he is a dependent whose income is less than $6,350 for the year.

2. No, Jo cannot be qualified as Head of Household because, Ann who was incurring all the expenses of all of them gets the benefit of claiming the Head of Household.

3. Yes, Ann can claim for EIC with respect to Jo's children provided their Mother won't claim the same.

4. Yes, Ann can claim Jo as a dependent as he is dependent for the entire year with income less than $4,050 for the year.