Link & Learn Taxes linking volunteers to quality e-learning
This lesson will help you determine if a taxpayer may claim an exemption for a dependent by applying the applicable dependent test. The deduction for personal and dependency exemptions is suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Although the exemption amount is zero, the ability to claim a dependent may make taxpayers eligible for other tax benefits.
See the Volunteer Resource Guide, Dependents tab for helpful probing questions to use when interviewing the taxpayer.
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 how to identify and determine the correct number of dependents.