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

Dependency Exemptions

Entering Dependent Exemptions

Topic Activity

How Would You Respond?

Elaine Smith has one Form W-2 from her clerk job of 36 years, showing wages of $37,000. She has been divorced from her husband for over 20 years. She is the main provider for her two grandchildren and two of her grown sons, who live with her. Her sons worked part-time and earned $4,000 each. They are not disabled. The grandchildren are not the children of the sons who live with Elaine. She asks if she can claim her sons and grandchildren as dependents.

To help Elaine, you would first use the interview tips in the Volunteer Resource Guide to ask about each of her sons and grandchildren.

Click here to review Elaine's intake and interview sheet. Think about how you would respond to Elaine's question about who she can claim as her dependents.

Elaine.
Click here to review Elaine's approved intake and interview sheet.

Click here to review Elaine's approved intake and interview sheet.