Exemption for Dependent

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Exemption for Dependent

Dependency Tests
Dependent Exemption


Forms and Instructions

Relevant Forms

Form 2120 Multiple Support Declaration

Topic Screen for this Form

Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual

Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Topic Screen for this Form


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents

Exemptions for Dependents. You are allowed one exemption for each person you can claim as a dependent. You...

Publication 501 - Exemptions, Standard Deduction, and Filing Information - Exemptions for Dependents

Exemptions for Dependents. You are allowed one exemption for each person you can claim as a dependent. You...

Publication 504 - Divorced or Separated Individuals - Exemptions

Exemptions for Dependents. You are allowed one exemption for each person you can claim as a dependent. You...

Publication 929 - Tax Rules for Children and Dependents - Dependent's Own Exemption

Dependent's Own Exemption. A person who can be claimed as a dependent on another taxpayer's return cannot...

Frequently Asked Questions

FAQ - Filing Requirements, Status, Dependents, Exemptions

For head of household filing status, do you have to claim a child as a dependent to qualify? In certain circumstances,...

FAQ - Filing Requirements, Status, Dependents, Exemptions

I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim an exemption...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Is there an age limit on claiming my child as a dependent? To be claimed as your dependent, your child must...

FAQ - Filing Requirements, Status, Dependents, Exemptions

May divorced or legally separated parents split the dependency exemption for a child? Only one taxpayer may...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Are child support payments deductible by the payer or can the payer claim an exemption for the child? Child...

FAQ - Filing Requirements, Status, Dependents, Exemptions

I am adopting a child and do not yet have a social security number for the child. How can I claim an exemption...

FAQ - Filing Requirements, Status, Dependents, Exemptions

My daughter was born at the end of the year. We are still waiting for a social security number. Can I send...

FAQ - Filing Requirements, Status, Dependents, Exemptions

If I claim my daughter as a dependent because she is a full-time college student, can she claim herself as...

FAQ - Filing Requirements, Status, Dependents, Exemptions

My son was born on December 31st. Can I claim him as a dependent? If so, will he be also qualified for the...

FAQ - Filing Requirements, Status, Dependents, Exemptions

My child was stillborn. He died right before he was delivered. Can I claim my child? You cannot claim a dependency...

FAQ - Filing Requirements, Status, Dependents, Exemptions

My husband and I were separated the last 11 months of the year and our two minor children lived with me for...

FAQ - Itemized Deductions, Standard Deductions

My father is in a nursing home and I pay for the entire cost. Can I deduct the expenses on my tax return? Nursing...

FAQ - Earned Income Tax Credit

My wife and I have two children and we are going to file separate returns this year. Can we each claim one...

FAQ - Earned Income Tax Credit

If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax...

FAQ - Earned Income Tax Credit

Must I be entitled to claim a child as a dependent to claim the earned income credit based on the child being...

Related Topic Links

Child and Dependent

Citizen or Resident Test

Dependent Taxpayer Test

Divorced or Separated Spouses/Parents

Exceptions to Time Lived with You

Exemption and Deduction

Joint Return Test

Personal Exemptions and Dependents

Qualifying Child

Qualifying Relative