IL-Tax-Pro
Level 3
01-23-2021
12:45 PM
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The practitioner should refer to IRS Pub 501 Dependents, Standard Deduction, and Filing Information for 2020 return to determine if the young taxpayer is a dependent of the parent, or not.
Always remember, a dependent is never a choice. It is determined by the facts and circumstances applied to the IRS definition of a dependent.