Welcome to Personal and Dependency Exemptions.

	Topics
		Introduction
		Taxpayer Records
		Personal and Dependency Exemptions
		Tests for all Dependents
		Qualifying Child Tests
		Qualifying Relative Tests
		Exception to the Support Test
		Children of Divorced or Separated Parents
		Completing the Exemptions Section of the Tax Return
		Quality Review
		What's New This Year
		Summary and Exercises