Income Tax Primer IV Clarifies Dependents and Head of Household
This primer reviews dependents exemptions for 1962 returns, how to measure support, and which relatives qualify for exemptions. It explains the Head of Household and Surviving Spouse statuses, including eligibility, required living arrangements, and benefits, plus notes on spouse exemptions and employee deductions.
MENTIONED IN THIS ARTICLE
Charles W. Schoeneman
Port
Internal Revenue Service
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