Determine filing status & exemptions:
Cher is unmarried and maintains her home for herself and her son Chaz (18) who lived with her until she moved out in October 2009. Cher provides over 50% of Chaz's support. In 2007, Cher filed a joint return. Her husband, Sonny, died November 5, 2007. Cher's wages were $28,000 and her bank interest was $2,850. Chaz's wages were $2,500.
HH, 2, EIC
Chaz fails the RESIDENCY test for QW.