Which spouse can claim a dependency exemption, amounting to $2,150 a child in 1991, is another tax matter.

But for either spouse to be entitled to the dependency exemption, a number of conditions must be met.

Families should try to arrange their support so the person taking the dependency exemption pays the medical bills, while the others pay nondeductible expenses like rent and food.

Parents who provide more than half a child's support may still claim the dependency exemption.

When several family members support another one, they can sign a multiple support agreement, enabling one of them to take the dependency exemption and any available credit.

Among them, he listed rules on dependency exemptions, personal interest deductions, pensions and fringe benefits and foreign tax credits.

Beginning in 1987, taxpayers who claimed dependency exemptions for children five years or older must list the children's Social Security numbers on their income tax returns.

Common exemptions are for veterans, clergymen or taxpayers with children (who can take "dependency exemption" for each qualifying dependent who has lived with the taxpayer.

The Multiple Support Declaration (Form 2120) from Olivia's sister shows she is surrendering the dependency exemption to her.

There is no extended discussion of the issues involved in claiming a dependency exemption, for example, and only the most cursory treatment of what qualifies as a deductible medical expense.