Part 1. Rules for All Dependents Words you may need to know (see Glossary): Dependent Earned income Exemption Filing status Gross income Itemized deductions Standard deduction Unearned income This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding.