Find out if you qualify to claim the child and family credit on your Massachusetts personal income tax return. Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents.You received this letter because we determined that you're not entitled to claim exempt status or more than a specified number of withholding allowances. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. No, an individual may be a dependent of only one taxpayer for a tax year. You can claim a child as a dependent if he or she is your qualifying child. For every child or dependent you're claiming a credit for, you must send us: Documentation for proving you have a child or dependent. Understanding an IRS notice or letter you've received. It is also possible to request that no taxes be withheld. However, if no taxes are withheld, you should submit estimated quarterly payments to the IRS.