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.
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