Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Dependency Exemptions

Introduction

Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Determine if a taxpayer can claim an exemption for a dependent by applying the applicable dependency test
  • Determine how many exemptions a taxpayer can claim for dependents
Collage: Publication 4012 Tab C. Exemptions/Dependency with Form 13614-C, Part II, Marital Status and Household Information.