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

Dependents Workout

Entering Dependent Exemptions

Case Study 1: Tie-Breaker Rules

Elaine Smith has one Form W-2 from her clerk job of 36 years, showing wages of $37,000. She has been divorced from her husband for over 20 years. She pays all the costs of keeping up her home and is the main provider for her seven-year-old granddaughter, Lisa and her 30-year-old son, Todd. Lisa is Todd's niece. Both her son and granddaughter lived with Elaine all year. Her son worked part time and earned $9,000. He is not disabled. She would like to file a tax return and claim her son and granddaughter as dependents.

To help Elaine, you would first use the interview tips in the Volunteer Resource Guide to ask about each of her sons and grandchildren.

Click here to review Elaine's intake and interview sheet.

Based on this information, you would explain to Elaine that she can claim _____ as a dependent.

Her granddaughter and her son
Her granddaughter only
Her son only
Neither her granddaughter or her son