Curated OER
Dependents
Students explain dependency exemption and how it affects taxable income, and apply the five dependency tests to determine whether a person can be claimed as a dependent.
Internal Revenue Service
Irs: Dependents Lesson Plan [Pdf]
This lesson plan will help learners understand who is a dependent and how the number of dependents affects taxable income. Requires Adobe Reader [PDF].
Khan Academy
Khan Academy: Your Guide to Key Tax Terms by Better Money Habits
Knowing tax vocabulary can make filling out the paperwork less intimidating when it's time to file. This content is brought to you by our partner, Better Money Habits.