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

Dependency Exemptions

Dependents

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, Exemptions/Dependencies tab.

The Exemptions/Dependencies tab 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, from the Volunteer Resource Guide, Exemptions/Dependencies tab.

Click here to view the Overview of the Rules for Claiming an Exemption for a Dependent, from the Volunteer Resource Guide, Exemptions/Dependencies tab

Interview Tips, Table 1: Dependency Exemption
Overview of the Rules for Claiming an Exemption for a Dependent

Interview Tips, Table 1: Dependency Exemption

Overview of the Rules for Claiming an Exemption for a Dependent