Initial Tests

To determine if an individual can be claimed as a dependent, begin with the rules that apply to both qualifying child and qualifying relative:

• Dependent taxpayer test
• Joint return test
• Citizen or resident test

Each of these tests is included in the interview tips for determining the Dependency Exemption for Qualifying Child. Review Table 1 in the Volunteer Resource Guide (Tab C).

Tab C also includes an Overview of the Rules for Claiming an Exemption for a Dependent, which you might find useful after you master the interview tips.

Click here to view the Interview Tips, Table 1: Dependency Exemption for Qualifying Child, from the Volunteer Resource Guide (Tab C).

Click here to view the Overview of the Rules for Claiming an Exemption for a Dependent, from the Volunteer Resource Guide (Tab C).