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Dependency exemptions reduce taxable income by the exemption amount.
A taxpayer cannot claim a dependency exemption for a person who can be claimed as a dependent on another return.
To claim a dependency exemption, all of the dependency tests must be met for either a "qualifying child" or a "qualifying relative."
A qualifying child: must be younger than you (or your spouse if filing jointly); cannot file a joint return unless filed only as a claim for refund; cannot be claimed as a qualifying child on another person's form unless special requirements are met; can and is claimed as an exemption on your tax form.
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:
B. To claim a dependency exemption for a qualifying relative, the person must meet the following tests: