It's always best to claim the fewest dependents that you can, so that you don't give the government an interest-free loan.
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I think funstuff meant that you should claim the MOST dependents allowed so that you don't give the government an interest-free loan.
It all depends on your mindset. If you have difficulty saving money, then you might want to claim fewer dependents so that you get a big check from IRS during the first half of the year.Which is best to claim on student taxes?