Question

Required information [The following information applies to the questions displayed below. The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents' home for three months of the year, and he was away at school for the rest of the year. He received $9,950 in scholarships this year for his outstanding academic performance and earned $5,070 of income working a part-time job during the year. The Samsons paid a total of $5,360 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support. a. Can the Samsons claim Jason as their dependent? Yes O No

Answer 1

Answer

a) Yes

Samson can claim Jason as their dependent. Because he is their qualifying child. Adopted son qualifies and he is under the age of 24 and a full time student. Temporary absences away at school count as time in the parent's home.

And Samsons provided $5360 of support for Jason. Jason provided $5070 of his own support. Jason also received $9950 of scholorship money, but does not count as support provided for himself because he is an actual child of the samsons.

b) Yes

Adopted son qualifies and he is under the age of 24 and a full time student. Temporary absences away at school count as time in the parent's home.

Even though the Jason's parents did not provide any of his support, Jason did not provide more than half of his own support because his grandfathers provided $5070 of his support. Jason also received $9950 of scholorship money , but it does not count as support provided for himself because he is an actual child of the samsons, who are claiming him as a dependent.

c) No

Adopted son qualifies and he is under the age of 24 and a full time student. Temporary absences away at school count as time in the parent's home.Jason is not a qualifying child. Even though he would still meet the relationship, age and residence tests, Jason does not meet the support test.

Support calculation does not includes scholorships while consdering about claiming a child. But if anyone else other than parents is considering that whether they can claim a person as a qualifyng child, Scholorship does not include in the support calculation, and will be counted towards the child providing his own support. Jason is not a qualifying relative because his gross income is more than $3950.

d) No

Because Jason is not a qualifying child as he provides over half of his own support. He cannot be a qualifying relative bacause his income is too high.

If you have any doubts please free to comment and up vote it if you are satisfied with my answer.

Tank you.