||2001 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.
James and Barbara can claim their child, Ben, as a dependent on
their return. Ben is a full-time college student who works during the
summer and must file a tax return. Ben cannot claim his own exemption
on his return. This is true even if James and Barbara do not claim him
as a dependent on their return.
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