During 2012, Anita Simms was entirely supported by her three sons, Dudley, Carlton, and Isidore, who provided support for her in the following percentages: A. Carlton or Isidore.
A is corrent. The support test requires an individual to furnish over one-half of a dependent’s support. In the event no one person provides more than 50% of the dependent’s support, any individual who contributed more than 10% is entitled to claim the exemption if each other person contributing more than 10% of the support signs a written consent not to claim the exemption (i.e., multiple support agreement). Therefore, only Carlton or Isidore (who each contributed more than 10%) may claim their mother as a dependent. B is incorrect. Dudley doesn’t qualify because he didn’t contribute more than 10% of Anita’s support. B is incorrect. Dudley doesn’t qualify because he didn’t contribute more than 10% of Anita’s support. D is incorrect. Dudley doesn’t qualify because he didn’t contribute more than 10% of Anita’s support.
