Introduction 201
Taxpayer’s Own Exemption 202
Exemption for Taxpayer’s Spouse 203
Exemptions for Dependents 204
The Support Test 205
Multiple Support Agreement 206
Special Rules for Children of Divorced or Separated Parents 207
The Gross Income Test 208
The Relationship Test 209
The Citizenship or Residence Test 210
Summary of Dependency Rules 211
Filing Status 212
Head of Household 213
Surviving Spouse 214
Phaseout of Exemption Deduction for Higher Income Taxpayers 215