Page 23 - Dependents for Individuals

Dependent Taxpayer Test

You must verify if you can claim dependents

 If you can be claimed as a dependent

by another person, you can’t claim
anyone else as a dependent.
 Even if you have a qualifying child or

qualifying relative, you can’t claim
that person as a dependent.

 If you are filing a joint return and your
spouse can be claimed as a
dependent by someone else, you and

your spouse can’t claim any
dependents on your joint return.

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