Which of these persons is entitled to claim Roberta as a dependent absent a multiple support agreement?
Roberta is widowed and lives in an apartment complex. She receices $8,000 of income that she uses to pay for rent and other household expenses. The remainder of her living expenses is paid by relatives and neighbors. The total amount of support paid by Roberta and the others totals $22,000. Amount paid for support during the year are as follows:
In the absence of a multiple support agreement, no one can claim Roberta as a dependent.
A person can only be claimed as your dependent if they are A) your qualifying child or B) your qualifying relative. This means that Ed and Jose can never claim Roberta because they are not related.
In order to claim someone as your qualifying relative, you have to provide (in the absence of a multiple support agreement) at least half of the person's total support for the year. Clearly, no one is paying half of the $22,000 that constitutes Roberta's total support.
Finally, a person cannot be a dependent if he or she receives more than $3650 per year. Obviously, Roberta makes more than that.
Therefore, it is clear that no one can claim Roberta as a dependent.