J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.1 How Many Exemptions May You Claim?

On your 2012 return, you may claim a $3,800 exemption for each of the following:

• Yourself. You claim an exemption for yourself unless you are the dependent of another taxpayer. If someone else can claim you as a dependent for 2012, you may not claim a personal exemption for yourself on your own return; this is true even if the other person does not actually claim you as a dependent. Similarly, your child or other dependent may not claim an exemption on his or her own return if you can claim an exemption for that child or other dependent.
• Your spouse. You claim your spouse as an exemption when you file a joint return. If you file a separate return, you claim your spouse as an exemption if he or she has no income and is not a dependent of another person (21.2).
• Your dependents. A dependent must be either your qualifying child or your qualifying relative. In addition to meeting the tests for a qualifying child or relative, the child/relative must meet a citizen or resident test and if married, generally must file separately (see below for exceptions). Regardless of whether these tests are met, you are not entitled to claim any exemptions if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

Qualifying children. In addition to your biological children, “qualifying children” for exemption purposes can include your stepchildren, foster children, siblings or stepsiblings, and the descendants of any of these, ...