Built in 1921, the Chicago Theatre was the flagship for the Balaban and Katz (B&K) group of theaters run by A. J. Balaban, his brother Barney Balaban and partner Sam Katz. Along with the other B&K theaters, from 1925 to 1945 the Chicago Theatre was a dominant movie theater enterprise.
Qualifying Age. Usually, a child must be less than 19 years old during the entire year to be claimed as a dependent. Each dependent child entitles you to take $3,800 off of your gross income. You can also claim an additional withholding allowance for each child on your W-4 form at work.
Is it more beneficial for us to claim our son who is a college student or should he claim himself when he files his taxes? You both can't claim the same exemption. If he files, then he claims the exemption from what I read here: Unless you're a full-time student UNDER the age of 24, there are 5. Tests that you have to pass to be claimed as a dependent: 1. Member of household for the entire year or a relationship.