Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Personal Exemptions Workout

Entering Personal Exemptions

Case Study 1: Personal Exemptions

Ray Jackson is a college student who worked during the tax year. Use the Volunteer Resource Guide to help him determine if his parents can claim him as a dependent.

Click here to refer to the Overview of the Rules for Claiming a Dependent in the Volunteer Resource Guide.

Click here to listen to the conversation and read the transcript. Press the Play Audio button to hear the audio.

Ray Jackson.
Overview of the Rules for Claiming a Dependent

Overview of the Rules for Claiming a Dependent