EDITING DEPENDENT POSITIONSShown are two examples depicting the Exemptions area on a completed Form 1040. First example is as follows:The Dependent line area shows three dependents as follows:Luke White. SSN 000-00-8562. Relationship is son. A check mark is present to indicate Luke qualifies for the Child Tax Credit.Amy White. SSN 000-00-00179. Relationship is daughter. A check mark is present to indicate Amy qualifies for the Child Tax Credit.Andrew White. SSN is 000-00-4183. Relationship reads father.The Exemption coding area shows the following:Tax examiner has edited a 2 in dependent position 1 in red.Tax examiner has edited a 0 in dependent position 2 in red.Tax examiner has edited a 1 in dependent position 3 in red.Text at the bottom of the first graphic reads. Edit children to position 1 and parents to position 3.Second example is as follows:The Dependent Line area shows 2 dependents as follows:Billy Green. SSN 000-00-6321. Relationship is Nephew. A check mark is present to indicate if Billy qualifies for the Child Tax Credit.Deirdre Tan. SSN is 000-00-4523. Relationship is foster child. No check mark is present to indicate if Deirdre qualifies for the Child Tax Credit.Tax examiner has edited a red 0 in positions 1, 2, 3.Tax examiner has edited a 2 in dependent position 4.Text at the bottom of the graphic reads, Edit qualifying children to position 4.Third example is as follows:The Dependent Line area shows 4 dependents as follows:Edwin Amber. SSN 000-00-7523. Relationship is boyfriend. No check mark is present to indicate if Edwin qualifies for the Child Tax Credit.Brandy Amber. SSN is 000-00-3716. Relationship is daughter in law. No check mark is present to indicate if Brandy qualifies for the Child Tax Credit.Morgan Black. SSN 000-00-4593. Relationship is blank. No check mark is present to indicate if Morgan qualifies for the Child Tax Credit.Nathan Silver. SSN is 000-00-3087. Relationship is cousin. No check mark is present to indicate if Nathan qualifies for the Child Tax Credit.Tax examiner has edited a red 0 in positions 1, 2, 3, and 4.Tax examiner has edited a 4 in dependent position 5.Text at the bottom of the graphic reads, Edit dependents with a blank relationship and other dependents to position 5.