Page 49 - Keeping Records for Individuals - Handbook
P. 49

Special Records – Exemptions















                                                                                                If you are claiming an exemption
                                                                                                for your spouse or a dependent (a
                                                                                                qualifying child or a qualifying
                                                                                                relative), you must keep records

                                                                                                that support the deduction.
                                                  8

                                           Exemptions                                           See the discussion related to
                                                                                                exemptions in Publication 501,
                                                                                                Exemptions, Standard Deduction,
                                                                                                and Filing Information.
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