What is the dependency status of Luke regarding Patricia's support?

When determining Luke's dependency status regarding Patricia's support, the answer that Luke can be claimed as a dependent implies that he meets the necessary criteria outlined by the IRS for dependency.

For a person to be claimed as a dependent, they must meet certain conditions, which include factors such as relationship, age, residency, and the level of support provided. If Luke is living with Patricia and she provides more than half of his financial support, he qualifies as a dependent under tax laws.

There are two main categories of dependents: qualifying children and qualifying relatives. The fact that he can simply be classified as a dependent (without specifying which category) indicates he meets the thresholds for dependency, likely suggesting he could satisfy the requirements for being either a qualifying child or a qualifying relative depending on specific circumstances.

This option captures the essence of the dependency rules, acknowledging that Luke is under Patricia’s support and fulfills the necessary conditions to be claimed as a dependent, making Patricia eligible for tax benefits associated with dependents. This understanding is crucial for taxpayers to optimize their tax situations based on their financial dependence scenarios.