Internal Revenue Service United States Department of the Treasury

References

 
Publication 4491, Dependents Lesson
Intake and Interview Sheet
Publication 17
Optional: Publication 501
Optional: Form 2120
Optional: Form 8332
Publication 4012:
  • Basic Information section, Dependents/Nondependents
  • Overview of the Rules for Claiming a Dependent
  • Qualifying Child of More Than One Person tip
  • Table 1: All Dependents
  • Table 2: Qualifying Relative Dependents table
  • Children of Divorced or Separated Parents or Parents Who Live Apart table
  • Worksheet for Determining Support
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