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arushi_13
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Joined: 09 Feb 2008
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Posted: 02 Apr 2009 at 12:48 \| IP Logged

Becker says :
" Usually a married taxpayer filing separately is entitled to claim only his or her own personal and dependency exemption."

I understand that personal exemptions are taken on 1040 line 6a and if there are any dependents then dependency exemptions are on 6c. But I cannot understand where on form 1040 are a person's own dependency exemptions taken?

Please advice.

Thanks a lot.

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LeadFoot
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Posted: 02 Apr 2009 at 16:08 \| IP Logged

The adjective "own" does not modify the conjunctive phrase "and dependency exemption." A taxpayer has a personal exemption, and can have dependency exemptions. There is no such thing as one's "own dependency exemption." A taxpayer cannot be a dependent of him/her self.

arushi_13
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Posted: 02 Apr 2009 at 21:39 \| IP Logged

Thanks LeadFoot. Really appreciate it.

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