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in this presentation we'll take a look at dependence for federal income taxes 2018 for more accounting information and accounting courses visit our website at accounting instruction dot in fo importance of dependents are dependents still important we it's gonna change a lot for 2018 and 2017 in part because the exemptions have gone away we've lost the personal and dependent exemptions so when we think about the 2018 dependents then the question is what's the relevance of the dependents and they are still relevant to have the dependents and in other words we typically will benefit if we have the dependents so first there's a child tax credit and that has increased so if we have a qualified child then of course the that would be a benefit due to the child tax credits typically the filing status is going to be a big difference as well so that remember that we always want to take a step up on the filing status and oftentimes that's going to be done with a dependent in order to help us to q

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