Module 4: Dependents
Taxpayers reduce their taxable incomes for each dependency exemption claimed. A dependent may be either a "Qualifying Child" or a "Qualifying Relative."
To claim a dependency exemption, all of the dependency tests must be met for a Qualifying Child or Qualifying Relative.
Tax Tutorial - Dependents Discover how to determine whether a person can be claimed as a dependent.
Fact Sheet - Dependents Print this fact sheet on dependents.
Simulation 4A - Identifying Dependents as a Single Taxpayer Help Michael Brand, a single taxpayer with no children, determine if he can claim dependency exemptions.
Simulation 4B - Identifying Dependents as a Single Taxpayer with Children Help Samantha Nichols, a single taxpayer with one child, determine if she can claim dependency exemptions.
Simulation 4C - Identifying Dependents Help Sandya Prashad, a single taxpayer whose lives with her father, determine if she can claim dependency exemptions.
Assessment - Dependents Review your understanding of dependents.
Check your understanding about who can be claimed as a dependent. Indicate whether each of the statements below is true or false by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.
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