Who is eligible to claim Darrell's dependency exemption?

To determine who is eligible to claim Darrell's dependency exemption, it's important to consider several key factors including relationship, residency, support, and age. Generally, a taxpayer can claim a dependent if the dependent is a qualifying child or a qualifying relative.

In this case, since Gerald is identified as the correct answer, it suggests that he meets the necessary criteria to claim Darrell. This could mean that Gerald is a parent or guardian of Darrell, providing significant support or living arrangements that satisfy IRS requirements for dependency exemptions.

Eligibility rules typically stipulate that the dependent must live with the taxpayer for more than half the year, the taxpayer must provide more than half of the dependent's financial support, and there are specific age limits for qualifying children. If Gerald fulfills these conditions, he has the right to claim Darrell as a dependent on his tax return.

In contrast, the other individuals, Felicia, Janice, and Walter, may not meet the dependency criteria due to various reasons such as not residing with Darrell for the required period, not providing substantial support, or not having the appropriate relationship that qualifies them as dependents. Understanding these nuances is crucial for determining who can rightfully claim a dependency exemption.