Dependent Tax Deduction 2025. The irs dependent exemption in 2024 and 2025 is aimed at taxpayers who need to pay for dependents. These are not the tax rates and other numbers for 2024 (you’ll find the official 2024.
These tests consider factors such as age, relationship, residency, and financial. For tax purposes, a dependent is someone “other than the taxpayer or spouse” who qualifies to be claimed by someone else on a tax return.