Publication 929 |
2000 Tax Year |
Dependent's Own Exemption
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.
Example.
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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