A taxpayer can be claimed as a dependent on another return and still he or she can claim a personal exemption on his or her tax return.

Name: A taxpayer can be claimed as a dependent on another return and still he or she can claim a personal exemption on his or her tax return.
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If a taxpayer is claimed as a dependent on someone else's return, they cannot claim a personal exemption on their own tax return. The person who claims them as a dependent receives the exemption.

A Taxpayer Can Be Claimed as a Dependent on Another