Pedro Is Married to Consuela, Who Lives with Him

question 115

Essay

Pedro is married to Consuela, who lives with him. Both are U.S. citizens and residents of Nebraska. Pedro furnishes all of the support of his parents, who are citizens and residents of Mexico. He also furnishes all of the support of Consuela's parents, who are citizens and residents of El Salvador. Consuela has no gross income for the year. If Pedro files as a married person filing separately, how many personal and dependency exemptions can he claim on his return?

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Definitions:

Non-U.S. Trademark

A trademark registered or recognized in countries outside of the United States, providing legal protection for brands and logos in those jurisdictions.

Fraudulent Misrepresentation

A false statement of a material fact made deceitfully or recklessly with the intent to induce another to act upon it, causing harm.

Actual Injury

Physical or emotional harm that a person suffers which is a direct result of someone else's actions or negligence.

Purely Personal

Pertaining to matters or interests that are exclusively of an individual's private life or concerns.