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Publication 929 2001 Tax Year

Part 1. Rules for All Dependents

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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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