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previous page Previous Page: Publication 929 - Tax Rules for Children and Dependents - Standard Deduction
next page Next Page: Publication 929 - Tax Rules for Children and Dependents - Withholding From Wages
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p929-005.htm#en_us_publink100026073

Dependent's  
Own Exemption(p6)


rule
spacer

previous topic occurrence Exemption for Dependent next topic occurrence

A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. This is true even if the other taxpayer does not actually claim the exemption.
taxmap/pubs/p929-005.htm#en_us_publink100026074

Example.(p6)

James and Barbara can claim their child, Ben, as a dependent on their return. Ben is a college student who works during the summer and must file a tax return. Ben cannot claim his own exemption on his return. This is true even if James and Barbara do not claim him as a dependent on their return.
previous pagePrevious Page: Publication 929 - Tax Rules for Children and Dependents - Standard Deduction
next pageNext Page: Publication 929 - Tax Rules for Children and Dependents - Withholding From Wages
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication