Number: RS20072
Title: Standard Deduction and Personal/Dependency Amounts for Children Age 14 and Over or Students
Authors: Pamela J. Jackson and Louis Alan Talley, Government and Finance Division 
Abstract: Generally, a taxpayer is allowed one exemption for each person claimed as a dependent. The taxpayer can claim the dependent if the individual meets five tests for dependency. As a result of the Working Families Tax Relief Act of 2004, the tests for certain dependents, children, were simplified when a uniform definition of a qualifying child was adopted. A taxpayer may claim dependency exemptions for children 19 through 23 years of age who are full-time students at least five months during the year.
Pages: 6
Date: June 28, 2006