Comment: Dependency exemptions - There should be only two tests - citizenship and support, which would have the same rules as under current law. Eliminate the tests for member of household/relationship, gross income, and joint return. If a person is claimed as a dependent on this return, they do not get a personal exemption if they file their own return. This would eliminate the need to determine if someone lived in the taxpayer's home and for how long. This would eliminate needing to know the gross income of the dependent. This would eliminate the need to know the age of the dependent and if the dependent qualified as a student. If the dependent meets the citizenship and support tests and is not claimed on another return, they qualify. Submitted by Howard Gordon Certified Public Accountant with 30 years of preparing income tax returns |