Deductions that reduce your total income

Total/gross income less adjustments

Either the taxpayers qualifying child or qualifying dependent

All income from whatever source and is not limited to cash received

An individual who is not a U.S. citizen or national, and has not passed the green card test or the substantial presence test.

An individual who is not a U.S. citizen or national, and who meets the green card test or the substantial presence test.

Can take for himself and a spouse (if married), $4,000 per taxpayer for 2015

Can take for each dependent listed on the tax return, $4,000 per dependent for 2015

Gross income less and allowable tax deductions, that is, the amount of income that is subject to tax