Question: The taxpayer in every case below is a U . S . citizen and not a dependent of any other taxpayer. Which of the following
The taxpayer in every case below is a US citizen and not a dependent of any other taxpayer. Which of the following individuals meets the dependency tests for the taxpayer?
Wesley is the taxpayer's nephew and a fulltime student. He did not provide over half of his own support. He lived with the taxpayer for three months before moving into another aunt's home for the rest of the year. The other aunt is willing to give the dependency exemption to the taxpayer.
Hailei is the cousin of the taxpayer. She is a Brazilian citizen and Brazilian resident. Hailei lived with the taxpayer for seven months and the taxpayer paid over half of her support. Hailei did not contribute to her own support.
Lakshmi is the daughter of the taxpayer with whom she lived for seven months in the current year. Lakshmi is an unmarried US citizen. Lakshmi did not provide over half of her own support.
Allison is a lessthanhalftime student who earns $ She is unmarried, is the taxpayer's daughter, and provided less than of her own support. She is not disabled.
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