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

Personal Exemptions Workout

Skills Workout

Certification Warm Up: Question 1 of 1

Melvin is a single 20-year-old full-time student who works part time. During the interview with Melvin, you learn that:

  • Melvin's only income was $6,400 in wages
  • He lived with his parents all year and they provided more than half of his support, but they will not claim him as a dependent

Melvin can claim _____.

0 exemptions because his income was less than $10,000
0 exemptions because his parents can claim him as a dependent
1 exemption, because he had earned income
1 exemption, because his parents have decided not to claim him


Overview of the Rules for Claiming a Dependent

Overview of the Rules for Claiming a Dependent