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tax dependents. Even though these children are claimed as tax dependents, their AG is not determined in accordance with the rules for tax dependents. This is because they fall into the exception of children who expect to be claimed as tax dependents by someone other than a biological, adoptive, or stepparent. Ryan and Cora’s AGs are determined using the same rules for people who are non-filers and non-dependents.

According to these rules, the AG includes the individual, and, if living with the individual, his or her spouse; biological, adopted, and stepchildren and parents, and biological, adopted, and step siblings, since they are under the age of 19. Therefore, Ryan’s AG consists of himself and his sister Cora, and Cora’s AG consists of herself and her brother, Ryan.

Example 2: Jill is one year old and lives with her brother, Derek, who is four years old, and her mother, Lori. Lori does not expect to file a federal tax return, so she will not claim her children as tax dependents. Neither will anyone else. Therefore, Jill and Derek’s AGs will be determined in accordance with the rules for non-filers and non-dependents. According to these rules, the AG includes the individual, and, if living with the individual, his or her spouse; biological, adopted, and stepchildren; and biological, adopted, and stepparents and siblings (if they are under the age of 19).

Jill’s AG will consist of herself, her mother, and her brother Derek, since Derek is under the age of 19 and she lives with them both. Similarly, Derek’s AG will consist of himself, his mother, and his sister Jill.

Example 3: Carol and Steve are divorced and have three-year-old twins, Molly and Jason. Carol is the custodial parent, as determined by the court, for both of the children, but she allows Steve to claim Molly as a tax dependent. Carol plans to file a federal tax return and will claim Jason. Although Molly is a tax dependent, she is claimed by a non-custodial parent and therefore falls into one of the exceptions. Her AG will be determined in accordance with the rules for non-tax filers and non-dependents.

Molly’s AG consists of herself, her mother Carol, and her brother Jason, because they are all live together and she is under the age of 19. Jason’s AG is the same as Carol’s since she is his custodial parent and will claim him as a tax dependent.

Example 4: Mike, age 20, lives with his wife Angela, 19, their infant daughter Madison, and his 15-year- old brother, Murray. Mike plans to file a federal tax return and claim Angela, Madison, and Murray as his dependents. Therefore, Mike’s AG consists of four people—himself and his three dependents. Angela and Madison’s AGs are the same as Mike’s AG.

Murray’s AG, however, is different. Although he is a tax dependent, he is being claimed by his