Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Dependency Exemptions

Qualifying Relative Tests

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Mrs. Wiley has three children, Mark, Tim, and Mary. Each child contributes toward Mrs. Wiley's support. Mark needs assistance in determining which of them should claim Mrs. Wiley as a dependent. Mark provides 45%, Tim, 45%, and Mary, 10%.

Which of Mrs. Wiley's children would be eligible to claim a dependency exemption for Mrs. Wiley under a multiple support agreement?

Mark or Tim
Tim
Mary
None of them


The Wiley family.