| 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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