IRS Tax Forms  
Publication 929 2001 Tax Year

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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