Rules for Dependents, Exemptions and
Head-of-Household Filing Status


Who Can I Claim as a Dependent?

Exemptions and Dependents: Top Ten Tax Facts


Head of Household filing status, see IRS Publication 504

What is My Filing Status?


The differences between an Exemption and a Dependent.

You generally may claim an exemption for each of your dependents.

Exemptions, see IRS Publication 501


T.C. Memo. 2015-203 discussing HOH and dependency exemptions as well as the 20% section 6662(a) accuracy-related penalty when there is an understatement of tax of the lower of 10% or $5,000 vs. an underpayment / deficiency of the lower of 10% or $5,000.