[theadamantdaughter]

Today, while doing my REG sims from Becker, I had a this question:

Amy and Jack are married and file a joint return. They support their 5 year old son and Jill’s father, who has no income and lives alone in a separate home purchased by Amy and Jack. How many exemptions can they claim on their return?

I chose 3: and here is why. Amy and Jack get their personal exemptions plus one for their 5 year old son. When considering the father, my first question was “WHO IS JILL?” The context makes no mention of Jill. So I assume the Jill’s father is not a close relative because Jill is not even mentioned. Therefore, to get the exemption for him, he would have had to live with Amy and Jack for the entire year. He did not.

WELL.. Becker said the answer was 4, because Jill’s father is a close relative. So I guess Becker believes in polygamy now.

- Emily Grantham-
AUD - 8-29-2015 - 94
BEC - 10-2-2015 - 83
REG - 11-21-2015 - 68 Retake-TBD
FAR - 1-24-2016