Tax Trails - Dependents |
|
Due to tax law changes, the definition of dependent has changed for tax years starting in 2005. If you need information on claiming a dependent for years before 2005, see the form instructions for the tax year for which you are filing.
You are allowed one exemption for each person you can claim as a dependent.
You may be eligible to take an exemption for your dependent even if your dependent files a tax return. Your dependent, however, may not claim a personal exemption if you are entitled to do so, even if you choose not to claim the exemption or the exemption will be reduced under the phaseout rule described under ‘Phaseout of Exemptions’ in Publication 501, Exemptions, Standard Deduction, and Filing Information.
If a housekeeper, maid, or servant works for you, you may not claim a dependency exemption for that person.
For additional information on Dependents, refer to Publication 501, Exemptions, Standard Deduction and Filing Information. Publication 501 is available for download, or you may request a copy by calling 800-829-3676.
Proceed | Main Menu
|
|
|
Page Last Reviewed or Updated: December 11, 2008