[jhu0419]

Peter, who is single and lives alone in Idaho, has no income of his own and is supported in full by the following people:

Tim(an unrelated friend) 48%

Rick (Peter’s brother) 43%

Dennis (Peter’s son) 9%

Under a multiple support agreement,Peter’s dependency exemption can be claimed by:

a. No one

b. Tim

c. Rick

d. Dennis

Note: A question from Becker, I know Dennis can not claim because it < 10%, I know Tim can not, because he is not related / live together. Becker said the answer is Rick, but 43%<50%, so confused ! can someone help me ???????????

[jeangarciarosa]

Hi, the 50% is combine, not individual. For example is Dennis have a 50% of the support, that is no a multiple support agreement because he pass the 50%. Now no one of the three have more 50%. For that reason you have to select one of the three. Another rule is, the person have 10% of the support, for that reason Dennis no qualified. Tim qualified because he had a more than 10%, but less 50%. The problem with Tim is, Mr. Peter no live with Tim, so is the person no relative, you need to live one year for the multiple support agreement (take the exemption, is a dependent rule). For that reason Mr Rick have the exemption, because he has more than 10%, but less than 50%, and no live with Mr Peter, but he is the Brother.

[jhu0419]

@jeangarciarosa

Thank you so much !!!

[Author]

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