Dependents

Time Requirement: 30 minutes

Purpose

Identifying and determining the correct number of dependents is a critical component of completing the taxpayer's return.

Objectives

• Determine if a taxpayer may claim a dependent using the applicable dependency tests

Teaching the Lesson

Refer to the Lesson Plan for helpful instructor notes, visual aids, TaxSlayer® demos, and Internet links. Use the following statements to prompt students to share what they know about determining who may be claimed as a dependent.

• Discuss the differences between a qualifying child and qualifying relative
• Explain the three rules that apply to both qualifying child and qualifying relative
• Explain details of the tests that must be met for a qualifying child
• Explain details of the tests that must be met for a qualifying relative
• Point out that special rules apply if the dependent is supported by parents who are divorced, separated, or live apart.

Refer students who may want to work independently to Publication 4491, Dependents.

Key References

This lesson refers to the following publications and forms:

• Form 13614-C
• Publication 4012, Dependents tab
• Publication 17

All references to materials can be found by clicking Job Aids and Media buttons. There are also links to helpful tools that can be found on the irs.gov public portal. For this lesson the student can link to the following sites for additional help:

• Interactive Tax Assistant to learn more about claiming dependents
• FAQs - Dependents & Exemptions

TaxSlayer® Demos and Tutorials

It is recommended to go to the Practice Lab and access the latest TaxSlayer® tutorial for this lesson. The TaxSlayer tutorials can be found by going to the Practice Lab and clicking on the link for TaxSlayer IRS training.

Publication 4012. Dependents tab includes examples of how to enter dependents in TaxSlayer.