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The Hows of Taxes

Module 4: Dependents

 

Photo of a family of seven gathered around a picnic table
New rules apply to claim a dependency exemption. Taxpayers reduce their taxable incomes for each dependency exemption claimed. A dependent may be either a "Qualifying Child" or a "Qualifying Relative."
To claim a dependency exemption, all of the dependency tests must be met for a Qualifying Child or Qualifying Relative.

materials:

Tax Tutorial
Tax Tutorial - Dependents Discover how to determine whether a person can be claimed as a dependent.
Fact Sheet
Fact Sheet - Dependents Print this fact sheet on dependents.
Simulation
Simulation 4A - Identifying Dependents as a Single Taxpayer Help Michael Brand, a single taxpayer with no children, determine if he can claim dependency exemptions.
Simulation
Simulation 4B - Identifying Dependents as a Single Taxpayer with Children Help Samantha Nichols, a single taxpayer with one child, determine if she can claim dependency exemptions.
Simulation
Simulation 4C - Identifying Dependents Help Sandya Prashad, a single taxpayer whose lives with her father, determine if she can claim dependency exemptions.
Assessment
Assessment - Dependents Review your understanding of dependents.
skill check:
Check your understanding about who can be claimed as a dependent. Indicate whether each of the statements below is true or false by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.
  1. Each dependency exemption decreases income subject to tax.
  • A.
  • B.
  1. A person can be claimed as a dependent on more than one income tax return.
  • A.
  • B.
  1. The age test applies to a qualifying child.
  • A.
  • B.
  1. The Relationship Test must be met for a Qualifying Relative.
  • A.
  • B.


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