1.407 -Personal Exemption for Students Age 19 or Over

Item	Description	FY2009	FY2010	FY2011
1.407	Personal Exemption for Students Age 19 or Over A taxpayer may claim a dependent exemption of $1,000 for a child who is a full-time student even if he or she is 19 or over. Origin: IRC S. 151(c) in effect January 1, 1988 and M.G.L. c. 62 S. 3B(b)(3) Estimate: $9.3	9	9.2	9.3

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.