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

Dependency Exemptions Workout

Workout Resources

Publication 4491 Dependency Exemptions

This lesson will provide links to resource materials and practice to help you identify and enter the correct number of dependency exemptions when completing the taxpayer's return. Begin this lesson by reviewing the Dependency Exemptions lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Dependency Exemptions lesson:

  • Determine if a taxpayer can claim an exemption for a dependent by applying the applicable dependency test
  • Determine how many exemptions a taxpayer can claim for dependents
Graphic of hand weights.
Pub 4491, Dependency Exemptions Lesson

Pub 4491, Dependency Exemptions Lesson