Yes, provided that the Dependent qualifies. And unlike 2017, when the dependent could only claim the deduction, but not the exemption (a deduction of $6350), in 2018 the dependent may still claim up to the full $12000 deduction where earned income is involved (unearned income, such as taxable scholarship, falls under the same arrangement as last year but has even higher tax rates).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
