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

Unique Filing Status and Exemption Situations Workout

Dependency Exemptions

Dependency Tests

The dependency tests for a qualifying relative or qualifying child apply in the same way to citizens or resident aliens who wish to claim dependency exemptions or who may be claimed as a dependent on someone else's return. However, you may encounter unique issues regarding the application of the support test and the citizen/resident test. The rest of this lesson discusses these tests.

Armed Forces member with children.