How many exemptions was smith entitled


In 2012, Smith, a divorced person, provided over one-half the support for his widowed mother, Ruth, and his son, Clay, both of whom are U.S. citizens. During 2012, Ruth did not live with Smith. She received $9,500 in Social Security benefits. Clay, a full-time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 2012, owing an additional $500 in taxes on his wife's income. How many exemptions was Smith entitled to claim on his 2012 tax return?

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Accounting Basics: How many exemptions was smith entitled
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