When you prepare to file your tax return, there are two things that will factor

into your tax situation: dependents and exemptions.

Here are five important facts from the Internal Revenue Service (IRS) 

about dependents and exemptions before you file your 2009 tax return.

1. If someone else claims you as a dependent, you may still be required to

file your own tax return. Whether or not you must file a return depends on

several factors, including the amount of your unearned, earned or gross income,

your marital status, any special taxes you owe and, any advance Earned Income

Tax Credit payments you received.

2. Exemptions reduce your taxable income. There are two types of exemptions:

personal exemptions and exemptions for dependents. For each exemption you can

deduct $3,650 on your 2009 tax return. Exemption amounts are reduced for

taxpayers whose adjusted gross income is above certain levels, depending on your

filing status.

3. If you are a dependent, you may not claim an exemption. If someone else --

such as your parent -- claims you as a dependent, you may not claim your

personal exemption on your own tax return.

4. Your spouse is never considered your dependent. On a joint return, you may

claim one exemption for yourself and one for your spouse. If you're filing a

separate return, you may claim the exemption for your spouse only if they had no

gross income, are not filing a joint return, and were not the dependent of

another taxpayer.

5. Some people cannot be claimed as your dependent. Generally, you may not

claim a married person as a dependent if they file a joint return with their

spouse. Also, to claim someone as a dependent, that person must be a U.S.

citizen, U.S. resident alien, U.S. national or resident of Canada or Mexico for

some part of the year. There is an exception to this rule for certain adopted

children. See IRS Publication 501, Exemptions, Standard Deduction, and Filing

Information for additional tests to determine who can be claimed as a dependent.

For more information on exemptions, dependents and whether or not you or your

dependent needs to file a tax return, see IRS Publication 501. The publication

is available on http://www.IRS.gov or can be

ordered by calling 800-TAX-FORM (800-829-3676).