Question : Tracy 40 years old, single, and a U.S. citizen with : 6365
Tracy is 40 years old, single, and a U.S. citizen with a valid Social Security number. She has a filing requirement. Tracy tells you she has chosen not to claim her son, Chris, as a dependent so he can get a higher refund. During the interview with Tracy, you determine the following facts: Tracy’s son Chris, age 19, is unmarried and was a full-time student during 2016. Chris’ income was $6,500 in wages. He does not provide more than half his own support. Chris lived with Tracy all year. Chris is a U.S. citizen with a valid Social Security number. 1. Chris can claim his own personal exemption since his mother has decided not to claim him as a dependent.