The taxpayer in each case below is a US citizen and not a de

The taxpayer in each case below is a U.S. citizen and not a dependent. Which of the following individuals meets the dependency tests for the taxpayer?

Cynthia (9) is the stepdaughter of the taxpayer. She is a Brazilian citizen and resident. The taxpayer paid over half her support and lived with her for seven months. Cynthia did not contribute to her own support.

Elaine (19) is less than a half-time student who earns $4,000. She is unmarried, is the taxpayer\'s daughter, and provided less than 50% of her own support. She is not disabled.

Kenny (21) is the taxpayer\'s nephew and a full-time student. He lived with the taxpayer for three months before moving into another aunt\'s home. The other aunt is willing to give the dependency exemption to the taxpayer.

Maria (5) is the daughter of the taxpayer with whom she lived for seven months in the current year. Maria is an unmarried U.S. citizen who did not provide over half her own support.

Solution

Solution: Maria (5) is the daughter of the taxpayer with whom she lived for seven months in the current year. Maria is an unmarried U.S. citizen who did not provide over half her own support.

Explanation: She is not providing over half her own support thus a dependent on another person\'s return. Moreover lived with the tax payer for seven months in the current year