Link & Learn Taxes linking volunteers to quality e-learning
This lesson will help you determine if a taxpayer can claim an exemption for a qualifying child or qualifying relative dependent. Identifying and entering the correct number of exemptions is a critical component of completing the taxpayer's return.
To determine the dependency exemptions, use the interview techniques and tools discussed in the Screening and Interviewing lesson; also use the Volunteer Resource Guide, Exemptions/Dependency tab.
Taxpayers can claim one exemption for each qualified dependent on their return, thereby reducing their taxable income.
Click the Skills Workout button to learn more about dependency exemptions.