Jerry, age 23, a full-time student and not disabled, lives with william and sheila carson. jerry is william’s older brother. jerry is single, a u. s. citizen, and does not provide more than one-half of his own support. william and sheila are both 21 and file a joint return. can william and sheila claim a dependency exemption for jerry as a qualifying child? required: go to the irs website () and review publication 501. write a letter to william and sheila stating if they can claim jerry as a qualifying child.

Dear, Actually, I am very thankful that you are actually requesting my advice regarding the tax treatment of Jerry who is actually your brother. I have actually done some research work on your question and am really very sorry to tell you that you actually cannot claim Jerry as a qualifying child.

Neverthless, Jerry is actually meeting the relationship, domicile, joint return, citizenship, and self-support test, but he actually does not meet the age test. That is too when he is a full-time student and he is under the age of 24, in order to be your qualifying child, actually the thing is that he must be younger than at least one of you. Though what I can tell you is that you may not be able to claim Jerry as qualifying child certainly as qualifying relative you can, if jerry earns lessor than the 3700.