Dependents – Filing Status
Federal Tax Course – Lesson 2
| Introduction | 201 |
| Determining Dependent Status | 202 |
| Relationship Test | 203 |
| The Support Test | 204 |
| Multiple Support Agreement | 205 |
| Special Rules for Children of Divorced or Separated Parents | 206 |
| The Gross Income Test | 207 |
| Filing Statuses | 208 |
| Single and Married Filing Statuses | 209 |
| Head of Household | 210 |
| Qualifying Widow(er) | 211 |
| Exemption Overview | 212 |
| Taxpayer’s Own Exemption | 213 |
| Exemption for Taxpayer’s Spouse | 214 |
| Exemption for Dependents | 215 |