In this tax tutorial, you will learn about dependents.

A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption.

Each dependency exemption decreases income subject to tax by the exemption amount.

• For 2014, the exemption amount is $3,950.

A taxpayer cannot claim a dependency exemption for a person who can be claimed as a dependent on another tax return.

The term "dependent" means a "qualifying child" or a "qualifying relative."

A. To claim a dependency exemption for a qualifying child, all of the qualifying child dependency tests must be met:

• Dependent Taxpayer Test
• Joint Return Test
• Citizen or Resident Test
• Relationship Test
• Age Test
• Residency Test
• Support Test

B. To claim a dependency exemption for a qualifying relative, the person must meet the following tests:

• Dependent Taxpayer Test
• Joint Return Test
• Citizen or Resident Test
• Not a Qualifying Child Test
• Member of Household or Relationship Test
• Gross Income Test
• Support Test