Q1. John Jones is married and files a joint return with his wife. They have a son, age 17 who is not in school. The son had gross income of $9,000 in 2009. They provided over 50% of his support. How many personal exemptions can the Jones claim?
Q2. Sam is single. His brother, age 21, lives with him. His brother had gross income of $2,200 and is a full-time student. Uncle George provided over 50% of the brother's support.
a) Can Sam claim his brother as a qualifying child or qualifying relative or not at all? b) Why or why not?
c) What is Sam's filing status?
Q3. Sara is divorced. In 2009 her mother lives in a nursing home. Sara paid over half of her mother's support. Her mother received social security of $6,000 and interest income of $2,200. What is Sara's filing status and how many exemptions can she claim?
Q4. Jack and Jill were married in 2009 until December 20, when their divorce was finalized. They have no children. What filing status do they use for 2009?
Q5. Ted and Diane are married and have one child. On July 19, 2009, Ted went to work but did not return home for the rest of the year. Diane does not know how to contact him. Diane paid over half of the cost for maintaining the home for herself and their child. What filing status can she use in 2009?