Part 1. Rules for All Dependents

Words you may need to know (see Glossary):

• Dependent
• Earned income
• Exemption
• Filing status
• Gross income
• Itemized deductions
• Standard deduction
• Unearned income

This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding.

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