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Exemptions for Dependents

When can I claim exemptions for dependents?

You are allowed one exemption for each person you can claim as a dependent. That means you need to figure out first if you can claim someone as a dependent before you claim the exemption on him or her. If you cannot claim someone as a dependent, then you are not allowed any exemption on him or her. The term dependent means a qualifying child or a qualifying relative.

Exemptions for Dependents

Tests for Exemptions for Dependents Table

The table below can be found in the IRS Publication 17 on page 28 called the Overview of Rules for Claiming an Exemption for a Dependent. To view the table below at full resolution, right click on the picture, then click view and then click on the picture again to enlarge to full size.

Exemption for a dependent rules



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