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Tax Dependent and Exception Rules: Review 54 As a reminder, there are 3 tax dependent exception rules. We must check whether each tax dependent meets any of these exceptions: Individual is a tax dependent of someone other than a biological, adopted, or step-parent Individual is a child under age 19 (or at state option, aged 19 or 20 and a full-time student) living with two parents but the parents do not plan to file taxes jointly Individual is a child under age 19 (or at state option, aged 19 or 20 and a full-time student) who lives with one parent and expects to be claimed as a tax dependent by another parent Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose 1 2 3