An employee can legitimately claim the following exemptions:

self

family dog

neighbor's Uncle Fred

dependents

When you file taxes or fill out tax forms for employment you are able to state how many people you claim in your household. When you claim them, that means you are their provider and they depend on you to provide for them. Out of the choices above: self, family dog, neighbor's Uncle Fred and dependents. The only two valid claims would be self and dependents. You can claim yourself and the children living in your home. Your dog is not a person, therefore can not be claimed and your neighbors Uncle Fred does not live in your home.