Interview Notes:

Calvin is 22 years old, single, and a U .S . citizen with a valid Social Security number.

On Calvins Intake and Interview sheet, he answered Unsure to the question, Can anyone claim you or your spouse on their tax return?

During the interview with Calvin, you determine the following facts:

Calvin was a full-time student during 2016.

He earned $7,000 in wages and had interest income of $10 from a savings account He lived with his parents all year, but they told him they will not claim him on their 2016 return. Calvin's parents are required to file a return.

Calvin does not provide more than half of his own support.

1. Calvin can claim one personal exemption on his 2016 tax return.

True or false?

2. Using Publication 4012, Who Must File tab, Chart B, Calvin has a filing requirement and must file a tax return.

True or false?