Question:
During 2012 Robert Moore, who is 50 years old and unmarried, maintained his home in which he and his widower father, age 75, resided. His father had $4100 interest income from a savings account and also received $9700 from Social Security during 2012. Robert provided 60% of his father's total support for 2012. What is Robert's filing status for 2012, and how many exemptions should he claim on his tax return.
The answer to this question is single and 1 exemption. I understand that Robert Moore's filing status is single since his father has gross income of $4100 which is higher than $3800, but why does he has 1 exemption. The only exemption I can think of from this question is $9700 from Social Security, but doesn't that an exemption toward Robert's father when he files, and not for Robert? Or am I understanding whole thing wrong?