Siena is married to Kendall, but they have lived separately since Kendall moved out of the home in April 2023. Siena does not want to file a joint return. • Siena and Kendall have a 3 year old daughter, Kenna. Kenna lives with Siena and visits Kendall on weekends. Siena received a $3,000 qualified birth distribution from her IRA on March 31, 2020. • Siena's mother, Stacy, moved in with Siena in April. She watches Kenna while Siena works. Stacy receives $12,000 per year from Social Security, and a taxable pension of $500 per month. Stacy is widowed. Siena calculated that Siena paid more than half of her mother's support for the year. • Siena is a full-time science teacher at a local public middle school. She spent $400 of her own money to purchase supplies for labs she conducted with her students. She did not receive any reimbursement for these expenses. • On weekends and during the summer, Siena works part-time as a driver for Delicious Deliveries. She provided a statement from the food delivery service that indicated the number of miles driven and fees paid for the year. These fees are considered ordinary and necessary for the food delivery business: o 5,700 miles driven while delivering food o Insulated box rental: $300 o GPS device fee: $200 • Siena's record keeping application shows she also drove 1,100 miles between deliveries and 560 miles driven between home and the first and last delivery point of the day. She also drove 10,000 miles for personal purposes. Siena does not have a separate car for personal use. She started using her car for business on May 17, 2023. • Siena also kept receipts for the following out-of-pocket expenses: o $100 on tolls o $50 for parking o $48 for parking tickets o $150 for snacks and lunches Siena consumed while working • Siena provided the Form 1099-K that she received from Delicious Deliveries. • Siena contributed $6,000 to her traditional IRA. She also contributed to her retirement plan at work. • Siena, Kenna, and Stacy are U.S. citizens, have valid Social Security numbers, and lived in the United States all year. 11. Siena can claim her mother, Stacy, as a dependent.

Based on the information provided, Siena may be able to claim her mother, Stacy, as a dependent if certain conditions are met. To claim a parent as a dependent, the following IRS tests must be satisfied: 1. **Member of Household or Relationship Test**: Stacy is Siena's mother, so the relationship test is met. Even though Stacy moved in only in April, she does not need to live with Siena for the entire year to meet this test. 2. **Gross Income Test**: Stacy's gross income must be less than the exemption amount for the year, which for 2023 is $4,450. However, Social Security benefits are generally not included in gross income unless the individual has other substantial income. Stacy's taxable pension of $500 per month amounts to $6,000 annually, which exceeds the gross income limit. If Stacy's only income is from Social Security and the pension, and if the Social Security benefits are not taxable, then she may meet this test. If the Social Security benefits are taxable and push her gross income over the limit, then Siena cannot claim her as a dependent. 3. **Support Test**: Siena must provide more than half of Stacy's support for the year. Siena has calculated that she did indeed provide more than half of her mother's support, so this test is met. 4. **Joint Return Test**: Stacy cannot file a joint return with anyone else. 5. **Citizenship or Residency Test

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