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The Hows of Taxes

Module 4: Dependents

 

Photo of a family of seven gathered around a picnic table
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.

materials:

skill check:
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.
  1. Each dependency exemption decreases income subject to tax.
  • A.
  • B.
  1. A person can be claimed as a dependent on more than one income tax return.
  • A.
  • B.
  1. The age test applies to a qualifying child.
  • A.
  • B.
  1. The Member of Household or Relationship Test must be met for a Qualifying Relative.
  • A.
  • B.


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