Pat McGrath wrote:

- quote -

Yes (based on the part of the conditions specified above).

- quote -

No. Your wife and yourself do not constitute [your]
dependents.

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"Pat McGrath" <panama.pat[at]comcast.net> wrote:

- quote -

As long as the 17 and 24 year olds are still being supported
by you, they are your dependents. As long as the older child
made less than $3,050 in 2003, he is still your dependent.
If he makes MORE than $3,100 in 2004 he cannot be claimed on
your 2004 tax return, even if you continue to provide more
than 1/2 his support. For the dependency rules, see the 1040
instructions.

You DO NOT have 5 dependents to claim on your tax return.
You have 5 EXEMPTIONS, but only 3 DEPENDENTS. Your spouse is
never your dependent, neither are you.

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panama.pat[at]comcast.net (Pat) posted:

- quote -

Yes, they are your dependents, based on the facts supplied.
The limitation is that you can claim your children as
dependents until age 19 (until age 24 if a student). There
are other factors to consider, and you should read the Form
1040 instructions for Line 6c, which fully outlines the five
tests to determine dependency.

- quote -

Yes. Actually, you're only claiming *3* dependents in the
situation you describe. You are claiming *5* exemptions.
And, in the same section of the 1040 instructions, you'll
find a notice that you would have to attach a statement to
your return with the required information for Line 6c, if
your dependents actually exceeded 5.

Bill

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"Pat McGrath" <panama.pat[at]comcast.net> writes:

- quote -

Yes.

- quote -

Not in the context presented

- quote -

Three dependents plus you and your spouse equals five
personal exemptions on the return.

Phil Marti
Topeka, KS

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I have two children, one age 17, and the other 19 that are
in high school and in college and each earn less than $2k/yr
in wages (summer work). Can I claim them as dependants?
Is it subject to any limitations?

My wife and I are filing a joint return and the have a 3rd
child (13) that we are claiming as a dependent. Can I still
claim 5 dependants?

Thanks for any advise.

Pat

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