In Order to Claim a Dependency Exemption for Other Than

question 157

Essay

In order to claim a dependency exemption for other than a qualifying child, a taxpayer must meet the support test. Generally, this is done by furnishing more than 50% of a dependent's support. What exceptions exist, if any, where the support furnished need not be more than 50%?

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Definitions:

Enlistment

The act of voluntarily joining a military force, often by signing a legal document committing oneself to service for a certain period of time.

Enslavement

The act or condition of being forcibly kept in a state of bondage and made to perform labor without the freedom to leave or refuse.

African Americans

A term used to refer to citizens or residents of the United States who have origins in any of the black populations of Africa.

John Woolman

An 18th-century Quaker preacher and abolitionist known for his writings and efforts to end slavery in the American colonies.