However if the joint return is fi led only as a claim

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However, if the joint return is fi led only as a claim for refund and no tax liability exists for either spouse on separate returns, the dependency exemption is still allowed. Neither Rhoda nor Mike will have a tax liability on separate returns. Multiple Support Agreement: Requirements The underlying concept of the “multiple support agreement” is to allow an exemption where no one person 15. pays over half of the support of an individual. Requirements: (1) no one person paid over half, (2) each member would be allowed the exemption except for the support test, (3) each member contributed more than 10 percent of support, and (4) statement assigning exemption signed by each person contributing more than 10 percent. Multiple Support Agreement: Allowable Exemptions Amos cannot claim mother because he did not meet 10 percent requirement. Other brothers are eligible. 16. Dependency for Pre-1985 Divorce Wilma. The custodial parent is allowed the exemption unless she grants the exemption to the noncustodial 17. parent. Dependency for Pre-1985 Divorce Wilma must sign a Form 8332 or similar statement agreeing that she will not claim an exemption for the 18. child. Homer must attach the statement to his return. Dependency for Post-1984 Divorce Jane is entitled to the exemption. For years after 1984, the custodial parent is entitled to the exemption 19. unless he or she expressly waives the right to the exemption. Comparing Pre-1985 and Post-1984 Divorce Exemptions Form 8332 is used to grant an exemption to the noncustodial parent. 20. Calculating Standard Deduction and Exemptions 21. 2 personal exemptions—John, wife; $12,500 standard deduction—allowed to use the basic standard a. deduction of $11,400 plus $1,100 for being over age 65. 2 personal exemptions—Jack, wife; $13,600 standard deduction—allowed to use the basic standard b. deduction of $11,400 plus $1,100 for being blind and $1,100 for being over age 65; January 1 of the following year counts as this year. 3 personal exemptions—Jim, Mary, father; $11,400 standard deduction (no additional standard c. deduction for dependents).
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37 Instructor’s Manual © 2009 CCH. All Rights Reserved. Chapter 3 2 personal exemptions—Harry, son; $9,750 standard deduction—basic standard deduction for head of d. household of $8,350 plus $1,400 for being over age 65. 5 personal exemptions—Jackson, Joan, 3-year-old, 7-year-old, deceased daughter; dependent alive part e. of year counts; $11,400 standard deduction. 2 personal exemptions—Joe, wife JoAnne; the daughter is not a qualifying child because she is not f. a full-time student under 24 and not a qualifying relative because she earned over $3,650; $12,500 standard deduction—basic standard deduction of $11,400 plus $1,100 for being over age 65. 2 personal exemptions—William, mother; $8,350 standard deduction—head of household (mother does g. not have to live with William for William to qualify as head of household).
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