Claim personal exemptions on federal tax forms 1040EZ, 1040 and 1040A, according to efile.com. Exemptions for dependents can only be claimed on forms 1040 and 1040A.
The allowed exemptions claimed in these forms depend on a variety of factors, including filing status, income and residency, says efile.com. You may claim a personal exemption for yourself as a single taxpayer. If you are married and file jointly, you may claim your spouse as an exemption. These are the only two exemptions that may be claimed if you are filing the 1040EZ form.
Tax exemptions for dependents need to meet various conditions, reports efile.com. For example, you can claim a qualifying child or qualifying relative as a dependent if you provide more than half of his support in the tax year. You, or your spouse if you file jointly, cannot be claimed on anyone else's tax return as a dependent. The dependent can file a tax return but cannot be married filing jointly, unless such a joint return is only to claim a refund and there are no taxes owed if the spouses file separately. The dependent must either be a legally adopted child or a U.S. citizen, national or resident or resident of Canada or Mexico.