Internal Revenue Service United States Department of the Treasury
Module 4: Dependents

Page 1 of 16

 

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 2013, the exemption amount is $3,900.

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

 

Tax Tutorial
Close Window