Exemptions for dependents may be claimed for your children and other relatives may qualify if the relationship test is met for Mira Mesa, Scripps Ranch, Rancho Penasquitos and San Diego residents.  The relationship test also applies to your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant.  To see if you can claim an exemption for addtional qualifying children, please Steve Peasrson, CPA at (858) 695-1040.