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

Dependents Workout

Workout Resources

Dependency Job Aids from Publication 4012

The following job aids from Publication 4012 will help you determine if an individual can be claimed as a dependent:

  • Overview of the Rules for Claiming a Dependent
  • Table 1: All Dependents
  • Table 2: Qualifying Relative Dependents
  • Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart
  • Worksheet for Determining Support
Collage: portions of Table 1, Dependency Exemption, and Table 2, Dependency Exemption for Qualifying Relative.