Jerry, age 23, a full-time student and not disabled, lives with william and sheila carson. jerry is william’s older brother. jerry is single, a u. s. citizen, and does not provide more than one-half of his own support. william and sheila are both 21 and file a joint return. can william and sheila claim a dependency exemption for jerry as a qualifying child? required: go to the irs website () and review publication 501. write a letter to william and sheila stating if they can claim jerry as a qualifying child.