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 and Preparing the Return 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.