A person who can be claimed as a dependent on another taxpayer's
return cannot claim his or her own exemption. This is true even if the
other taxpayer does not actually claim the exemption.
James and Barbara have a child, Ben. Ben can be claimed as a
dependent on their return. He is a full-time college student who works
during the summer and must file a tax return. James and Barbara claim
Ben as a dependent on their tax return. Ben cannot claim his own
exemption on his return. This is true even if James and Barbara do not
claim Ben as a dependent.
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