4) Tax dependent - Example 1

The customers are married but recently separated and are not living together. They have two children. The son is 15 years old and lives with his father. The daughter is 8 years old and lives with her mother. The customers plan to file a joint tax return for the current year and claim both children as tax dependents. (See Example #1 for the parents’ budget groups)

The Budget Group for… Includes… Son Self Father (taxpayer claiming him) Mother (taxpayer claiming him) Daughter (other tax dependent claimed by taxpayers) Daughter Self Father (taxpayer claiming her) Mother (taxpayer claiming her) Son (other tax dependent claimed by taxpayers)