Publication 501

Publication 501

A form published by the IRS explaining the standard deduction, various tax exemptions and other information on filing taxes.
References in periodicals archive ?
The IRS has provided guidelines in Publication 501 to help taxpayers determine dependency deductions.
See IRS Publication 501 (2011), Exemptions, Standard Deduction, and Filing Information for details.
152-4(e), the IRS stated in Publication 501, Exemptions, Standard Deduction, and Filing Information, that a noncustodial parent could attach to his or her tax return certain pages of a divorce decree that conformed to the substance of Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, to serve as the written declaration required by Sec.
Tallying up a student's total support can be time consuming, as you will need to look over IRS Publication 501 and its accompanying 26-line worksheet that is used to determine total support for dependency purposes.