Objectives:

In this tax tutorial, you will learn about dependents and dependent exemptions.

You will learn:

• Dependents are either a qualifying child or a qualifying relative of the taxpayer.
• The taxpayer’s spouse cannot be claimed as a dependent.
• Some examples of dependents include a child, stepchild, brother, sister, or parent.
• The term "dependent" means a "qualifying child" or a "qualifying relative."
• Under the rules for "qualifying child" or "qualifying relative", tests must be met to claim a dependency exemption.