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Advanced Course > Dependency Exemptions

Dependency Exemptions

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.

Skill Check

Check your understanding of dependency exemptions and 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 check 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 relationship test must be met for a qualifying relative.
  • A.
  • B.