Rules for Dependents, Exemptions, Personal Allowances
and Head-of-Household Filing Status
Whom May I Claim as a Dependent?
- Your child under age 19 on December 31st generally qualifies as your dependent (unless you or your spouse are younger than the child).
- Your child under age 24 on December 31st generally qualifies as your dependent if a full-time student during any day during five different months during the year (unless you or your spouse are younger than the child).
- Your child generally qualifies as your dependent if he is permanently and totally disabled.
- Otherwise, if the “family member” whom you support had gross income less than $4,300 in 2021, then that generally qualifies him as your dependent.
- No personal exemption amount is allowable on the return of an individual who is eligible to be claimed as a dependent on another taxpayer’s return.
- The (College) Tuition and Fee Deduction cannot be claimed if the taxpayer is eligible to be claimed as a dependent on another taxpayer’s return.
- The American Opportunity (College) Credit and the Lifetime Learning (College) Credit cannot be claimed if the taxpayer is actually claimed as a dependent on another taxpayer’s return.
Exemptions and Dependents: Top Ten Tax Facts
Medical and Dental Expenses – Child of divorced or separated parents
Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Head of Household filing status, see IRS Publication 504
Release or Revocation of Release to Claim to an Exemption by Custodial Parent IRS Form 8332
The differences between an Exemption and a Dependent.
You generally may claim an exemption for each of your dependents.
Exemptions, see IRS Publication 501
The term “Allowances” is used on the Form W-4
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.
Exemptions have been eliminated as of January 1, 2018
FAQ#10 Dependents & Exemptions
FAQ#11 Dependents & Exemptions