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

Personal Exemptions Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Can a married taxpayer claim their spouse as a dependent?
  2. Martin and Regina were married until their divorce in November of the tax year. Can they take an exemption for each other since they were married most of the year?
  3. Allen can be claimed as a dependent on his mother's tax return, but his mother is not claiming him as a dependent. Can Allen claim his personal exemption on his own tax return?
Overview of the Rules for Claiming a Dependent

Overview of the Rules for Claiming a Dependent