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