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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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hôtels RotterdamRule 11 - You Cannot Be the Dependent of Another Person

If you are not filing a joint return, you meet this ruleif:

  • You checked box 6a on Form 1040 or 1040A,or
  • You checked the "No" box on line 5 of Form1040EZ.

If you are filing a joint return, you meet this rule if:

  • You checked both box 6a and box 6b on Form 1040 or 1040A,or
  • hotel center IkskileYou and your spouse checked the "No" box on line 5 ofForm 1040EZ.

If you are not sure whether someone else can claim you (or yourspouse if filing a joint return) as a dependent, get Publication 501and read the rules for claiming a dependent.

ERROR MSGIf someone else can claim you (or your spouse if filing a jointreturn) as a dependent on his or her return, but does not, you stillcannot claim the credit.

Example 1.In 1999, you were age 25, single, and living at home with yourparents. You worked and were not a student. You earned $7,500. Yourparents cannot claim you as a dependent. When you file your return,you claim an exemption for yourself by checking the "No" box online 5 of your Form 1040EZ. You meet this rule.

Example 2.The facts are the same as in Example 1, five star hotel in Zakopaneexcept that youearned $2,000. Your parents can claim you as a dependent but decidenot to. You do not meet this rule. You cannot claim the credit becauseyour parents could have claimed you as a dependent.

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