Jerry, age 23, a full-time student and not disabled, lives with William and Sheila Carson. Jerry is William’s older brother. Jerry is single, a U.S. citizen, and does not provide more than one-half of his own support. William and Sheila are both 21 and file a joint return. Can William and Sheila claim a dependency exemption for Jerry as a qualifying child?

Required:
Go to the IRS website (www.irs.gov) and review Publication 501. Write a letter to William and Sheila stating if they can claim Jerry as a qualifying child. (An example of a client letter is available at the website for this text.)