Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
a) How many personal and dependency exemptions are Jamel and Jennifer allowed to claim?
b) Assume the original facts except that Abbi is married. She and her husband live with Jamel and Jennifer while attending school and they file a joint return. Abbi and her husband reported a $1,000 tax liability on their tax return. If all parties are willing, can Jamel and Jennifer claim Abbi as a dependent on their tax return? Why or why not?
c) Assume the same facts as part (b), except that Abbi and her husband report a $0 tax liability on their joint tax return. Also, if the couple had filed separately, Abbi would have not had a tax liability on her return but her husband would have had a $250 tax liability on his separate return. Can Jamel and Jennifer claim Abbi as a dependent on their tax return? Why or why not?
d) Assume the original facts except that Abbi is married. Abbi files a separate tax return. Abbi's husband files a separate tax return and reports a $250 tax liability on the return. Can Jamel and Jennifer claim Abbi as a dependent?