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

Unique Filing Status and Exemption Situations

Dependency Exemptions

Check Your Knowledge

Question 3 of 3

John, a U.S. citizen, lives in Germany. His wife is a German citizen who has never lived in the United States. Their 2-year-old son was born in Germany. John's stepdaughter, a German citizen whom John has not adopted, also lives with them. John and his wife provide all the support for the two children. How many dependency exemptions can John claim on a joint return?

One
Two
Three
Zero