ACC 584A

• One person is the parent - parent wins
• Both are parent - one with longer residence
• Both are parents same time period - parent with higher AGI
• None are parent - person with higher AGI

• Relationship
• Abode
• Age - under 19 or under 24 in school (5mths of year); disabled
• Support -not more than 0.5 of their own support; not inc. scholarships

• Meet tests:
• Relationship lineal ascendants (parents) collateral ascendants (aunts), certain in-laws (son, father,brother); anyone who lives all year
• Gross Income - not more than exemption amount
• Support - TP must provide > 50% of support (excludes multiple support aggreements, children of divorced parents)

Allows one member of a group providing > 50% of support to claim individual even though no one person provides > 50% support

Eligible parties must provide > 10% of supportEach eligible party must meet all other dependency requirements

Example - Allows children of elderly parent to claim exemption for parent when none individually meets the 50% support test

• The joint return (Filing solely for refund of tax withheld No tax liability exists for either spouse Neither spouse required to file return)
• The citizenship or residency tests (US citizen, or resident of US, Canada, Mexico)