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1040ez Form

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1040ez Form

1040ez form 27. 1040ez form   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 1040ez form Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. 1040ez form  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. 1040ez form Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. 1040ez form Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. 1040ez form Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . 1040ez form Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. 1040ez form Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). 1040ez form Vea el capítulo 28. 1040ez form Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. 1040ez form Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). 1040ez form Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. 1040ez form Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. 1040ez form Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. 1040ez form Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. 1040ez form Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. 1040ez form Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. 1040ez form Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. 1040ez form Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. 1040ez form No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 1040ez form Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. 1040ez form Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. 1040ez form Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. 1040ez form Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. 1040ez form Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. 1040ez form Vea Estudios para Mantener o Mejorar Destrezas , más adelante. 1040ez form Ejemplo. 1040ez form Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. 1040ez form Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. 1040ez form Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. 1040ez form Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. 1040ez form Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. 1040ez form Ejemplo. 1040ez form Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. 1040ez form Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. 1040ez form Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. 1040ez form Mantenimiento de destrezas versus capacitación para un empleo nuevo. 1040ez form   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. 1040ez form Estudios durante ausencia temporal. 1040ez form   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. 1040ez form Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. 1040ez form Ejemplo. 1040ez form Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. 1040ez form Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. 1040ez form Estudios durante ausencia indefinida. 1040ez form   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. 1040ez form Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. 1040ez form Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 1040ez form Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 1040ez form Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. 1040ez form Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. 1040ez form Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. 1040ez form No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. 1040ez form Ejemplo 1. 1040ez form Es estudiante de ingeniería a tiempo completo. 1040ez form Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. 1040ez form Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. 1040ez form Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Ejemplo 2. 1040ez form Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. 1040ez form Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. 1040ez form Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. 1040ez form Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. 1040ez form El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. 1040ez form Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. 1040ez form La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. 1040ez form Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. 1040ez form Sus años de servicio se acreditan para obtener el cargo académico o cátedra. 1040ez form Tiene un voto en las decisiones del cuerpo docente. 1040ez form Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. 1040ez form Ejemplo 1. 1040ez form La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. 1040ez form Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. 1040ez form Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. 1040ez form No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. 1040ez form De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. 1040ez form Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. 1040ez form El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 1040ez form Figura 27–A. 1040ez form ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. 1040ez form Figura 27−A. 1040ez form ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. 1040ez form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. 1040ez form Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. 1040ez form Ejemplo 3. 1040ez form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. 1040ez form Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. 1040ez form Ejemplo 4. 1040ez form Tiene un título universitario y trabaja como instructor temporal en una universidad. 1040ez form Al mismo tiempo, toma cursos de posgrado para obtener un título superior. 1040ez form Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. 1040ez form Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. 1040ez form No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. 1040ez form Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Licencia en un nuevo estado. 1040ez form   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. 1040ez form Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. 1040ez form Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. 1040ez form Ya ha cumplido los requisitos mínimos de educación para enseñar. 1040ez form Enseñar en otro estado no constituye un nuevo oficio o negocio. 1040ez form Ejemplo. 1040ez form Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. 1040ez form Se muda al Estado B y lo contratan inmediatamente como maestro. 1040ez form Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. 1040ez form Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. 1040ez form Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. 1040ez form Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. 1040ez form Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. 1040ez form Ejemplo 1. 1040ez form Es contador. 1040ez form Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. 1040ez form Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. 1040ez form Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. 1040ez form Ejemplo 2. 1040ez form Es médico de medicina general. 1040ez form Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. 1040ez form El curso no lo capacita para una nueva profesión. 1040ez form Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. 1040ez form Ejemplo 3. 1040ez form Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. 1040ez form El programa lo capacitará para practicar el psicoanálisis. 1040ez form La formación en psicoanálisis no lo capacitará para una nueva profesión. 1040ez form Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. 1040ez form Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. 1040ez form Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. 1040ez form Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. 1040ez form Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. 1040ez form Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. 1040ez form Maestro a consejero académico. 1040ez form Maestro a administrador escolar. 1040ez form Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. 1040ez form Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. 1040ez form No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. 1040ez form Gastos deducibles. 1040ez form   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. 1040ez form Ciertos costos de transporte y viajes. 1040ez form Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. 1040ez form Gastos no deducibles. 1040ez form   No puede deducir sus gastos personales o de capital. 1040ez form Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. 1040ez form Esta cantidad es un gasto personal. 1040ez form Reembolso no reclamado. 1040ez form   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. 1040ez form Ejemplo. 1040ez form Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. 1040ez form Usted no presenta un vale y no se los reembolsan. 1040ez form Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. 1040ez form Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. 1040ez form Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. 1040ez form Asistencia temporal. 1040ez form   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. 1040ez form Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. 1040ez form Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. 1040ez form Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. 1040ez form Asistencia no temporal. 1040ez form   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. 1040ez form No importa cuánto tiempo de hecho asista. 1040ez form Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. 1040ez form Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. 1040ez form Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. 1040ez form Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. 1040ez form Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. 1040ez form Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. 1040ez form Ejemplo 1. 1040ez form Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. 1040ez form Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. 1040ez form Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. 1040ez form Esto es aplicable independientemente de la distancia recorrida. 1040ez form Ejemplo 2. 1040ez form Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. 1040ez form Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. 1040ez form Ejemplo 3. 1040ez form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. 1040ez form Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. 1040ez form Ejemplo 4. 1040ez form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. 1040ez form Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. 1040ez form Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. 1040ez form Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. 1040ez form Uso de su automóvil. 1040ez form   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. 1040ez form La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. 1040ez form Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. 1040ez form Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. 1040ez form Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. 1040ez form Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. 1040ez form Para más información, vea el capítulo 26. 1040ez form No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. 1040ez form Viajes principalmente con fines personales. 1040ez form   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. 1040ez form Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. 1040ez form   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. 1040ez form Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. 1040ez form Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. 1040ez form Ejemplo 1. 1040ez form Juan trabaja en Newark, Nueva Jersey. 1040ez form Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. 1040ez form Su razón principal para viajar a Chicago fue el curso. 1040ez form Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. 1040ez form Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. 1040ez form No puede deducir los gastos de transporte de su viaje a Pleasantville. 1040ez form Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. 1040ez form Ejemplo 2. 1040ez form Susana trabaja en Boston. 1040ez form Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. 1040ez form El curso está relacionado con el trabajo y reúne los requisitos de la deducción. 1040ez form Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. 1040ez form El resto del tiempo lo dedicó a actividades personales. 1040ez form Sus razones para tomar el curso en Michigan fueron personales. 1040ez form El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. 1040ez form No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. 1040ez form Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. 1040ez form Ejemplo 3. 1040ez form David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. 1040ez form El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. 1040ez form Durante su estadía, dedicó 8 semanas adicionales a actividades personales. 1040ez form Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. 1040ez form David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. 1040ez form Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. 1040ez form Cruceros y congresos. 1040ez form   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. 1040ez form Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. 1040ez form Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. 1040ez form   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. 1040ez form Límite del 50% del costo de comidas. 1040ez form   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 1040ez form No se le pueden haber reembolsado los gastos por las comidas. 1040ez form   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. 1040ez form Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. 1040ez form Ejemplo. 1040ez form Usted es maestro de francés. 1040ez form Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. 1040ez form Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. 1040ez form No puede deducir sus gastos de viaje como gastos de estudios. 1040ez form Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. 1040ez form No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). 1040ez form Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. 1040ez form Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. 1040ez form Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. 1040ez form Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. 1040ez form Para más información, vea el capítulo 12 de la Publicación 970, en inglés. 1040ez form La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. 1040ez form Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 1040ez form   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. 1040ez form Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. 1040ez form Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. 1040ez form Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. 1040ez form Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. 1040ez form La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 1040ez form Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). 1040ez form Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. 1040ez form Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. 1040ez form Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. 1040ez form Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. 1040ez form Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. 1040ez form Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). 1040ez form (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 1040ez form Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. 1040ez form Vea el capítulo 28. 1040ez form Formulario 2106 o 2106-EZ. 1040ez form   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. 1040ez form No se requiere el formulario. 1040ez form   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. 1040ez form   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). 1040ez form (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 1040ez form Uso del Formulario 2106-EZ. 1040ez form   Este formulario es más corto y fácil de usar que el Formulario 2106. 1040ez form Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. 1040ez form   Si no cumple estos dos requisitos, utilice el Formulario 2106. 1040ez form Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. 1040ez form Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. 1040ez form No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. 1040ez form Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . 1040ez form Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. 1040ez form Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). 1040ez form No están sujetos al límite del 2% del ingreso bruto ajustado. 1040ez form Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . 1040ez form Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. 1040ez form Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. 1040ez form Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. 1040ez form Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. 1040ez form Prev  Up  Next   Home   More Online Publications
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The 1040ez Form

1040ez form 3. 1040ez form   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 1040ez form Taxpayer identification numbers for aliens. 1040ez form Taxpayer identification numbers for adoptees. 1040ez form What's New Exemption amount. 1040ez form  The amount you can deduct for each exemption has increased. 1040ez form It was $3,800 for 2012. 1040ez form It is $3,900 for 2013. 1040ez form Exemption phaseout. 1040ez form  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 1040ez form For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). 1040ez form See Phaseout of Exemptions , later. 1040ez form Introduction This chapter discusses the following topics. 1040ez form Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 1040ez form Exemptions for dependents — You generally can take an exemption for each of your dependents. 1040ez form A dependent is your qualifying child or qualifying relative. 1040ez form If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. 1040ez form Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 1040ez form Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 1040ez form Deduction. 1040ez form   Exemptions reduce your taxable income. 1040ez form You can deduct $3,900 for each exemption you claim in 2013. 1040ez form But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. 1040ez form See Phaseout of Exemptions , later. 1040ez form How to claim exemptions. 1040ez form    How you claim an exemption on your tax return depends on which form you file. 1040ez form    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 1040ez form    If you file Form 1040A, complete lines 6a through 6d. 1040ez form The total number of exemptions you can claim is the total in the box on line 6d. 1040ez form Also complete line 26. 1040ez form   If you file Form 1040, complete lines 6a through 6d. 1040ez form The total number of exemptions you can claim is the total in the box on line 6d. 1040ez form Also complete line 42. 1040ez form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 1040ez form While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 1040ez form Personal Exemptions You are generally allowed one exemption for yourself. 1040ez form If you are married, you may be allowed one exemption for your spouse. 1040ez form These are called personal exemptions. 1040ez form Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040ez form If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 1040ez form Your Spouse's Exemption Your spouse is never considered your dependent. 1040ez form Joint return. 1040ez form   On a joint return you can claim one exemption for yourself and one for your spouse. 1040ez form Separate return. 1040ez form   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 1040ez form This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040ez form You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 1040ez form S. 1040ez form tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 1040ez form Death of spouse. 1040ez form   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 1040ez form If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 1040ez form   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040ez form   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 1040ez form If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040ez form Divorced or separated spouse. 1040ez form   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040ez form This rule applies even if you provided all of your former spouse's support. 1040ez form Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040ez form You can claim an exemption for a dependent even if your dependent files a return. 1040ez form The term “dependent” means: A qualifying child, or A qualifying relative. 1040ez form The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040ez form You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040ez form Dependent taxpayer test. 1040ez form Joint return test. 1040ez form Citizen or resident test. 1040ez form These three tests are explained in detail later. 1040ez form All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 1040ez form Table 3-1. 1040ez form Overview of the Rules for Claiming an Exemption for a Dependent Caution. 1040ez form This table is only an overview of the rules. 1040ez form For details, see the rest of this chapter. 1040ez form You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 1040ez form   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 1040ez form   You cannot claim a person as a dependent unless that person is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, U. 1040ez form S. 1040ez form national, or a resident of Canada or Mexico. 1040ez form 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040ez form   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 1040ez form   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 1040ez form   The child must have lived with you for more than half of the year. 1040ez form 2  The child must not have provided more than half of his or her own support for the year. 1040ez form   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 1040ez form  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 1040ez form See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. 1040ez form   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040ez form   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 1040ez form   The person's gross income for the year must be less than $3,900. 1040ez form 3  You must provide more than half of the person's total support for the year. 1040ez form 4  1There is an exception for certain adopted children. 1040ez form 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez form 3There is an exception if the person is disabled and has income from a sheltered workshop. 1040ez form 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez form Dependent not allowed a personal exemption. 1040ez form If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 1040ez form This is true even if you do not claim the dependent's exemption on your return. 1040ez form It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 1040ez form Housekeepers, maids, or servants. 1040ez form   If these people work for you, you cannot claim exemptions for them. 1040ez form Child tax credit. 1040ez form   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 1040ez form For more information, see chapter 34. 1040ez form Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040ez form Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040ez form If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 1040ez form Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040ez form Exception. 1040ez form   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—child files joint return. 1040ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez form He earned $25,000 for the year. 1040ez form The couple files a joint return. 1040ez form You cannot take an exemption for your daughter. 1040ez form Example 2—child files joint return only as claim for refund of withheld tax. 1040ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez form Neither is required to file a tax return. 1040ez form They do not have a child. 1040ez form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez form The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 1040ez form You can claim exemptions for each of them if all the other tests to do so are met. 1040ez form Example 3—child files joint return to claim American opportunity credit. 1040ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez form He and his wife are not required to file a tax return. 1040ez form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040ez form The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 1040ez form Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, U. 1040ez form S. 1040ez form national, or a resident of Canada or Mexico. 1040ez form However, there is an exception for certain adopted children, as explained next. 1040ez form Exception for adopted child. 1040ez form   If you are a U. 1040ez form S. 1040ez form citizen or U. 1040ez form S. 1040ez form national who has legally adopted a child who is not a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, or U. 1040ez form S. 1040ez form national, this test is met if the child lived with you as a member of your household all year. 1040ez form This exception also applies if the child was lawfully placed with you for legal adoption. 1040ez form Child's place of residence. 1040ez form   Children usually are citizens or residents of the country of their parents. 1040ez form   If you were a U. 1040ez form S. 1040ez form citizen when your child was born, the child may be a U. 1040ez form S. 1040ez form citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 1040ez form Foreign students' place of residence. 1040ez form   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. 1040ez form S. 1040ez form residents and do not meet this test. 1040ez form You cannot claim an exemption for them. 1040ez form However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 1040ez form See Expenses Paid for Student Living With You in chapter 24. 1040ez form U. 1040ez form S. 1040ez form national. 1040ez form   A U. 1040ez form S. 1040ez form national is an individual who, although not a U. 1040ez form S. 1040ez form citizen, owes his or her allegiance to the United States. 1040ez form U. 1040ez form S. 1040ez form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040ez form S. 1040ez form nationals instead of U. 1040ez form S. 1040ez form citizens. 1040ez form Qualifying Child Five tests must be met for a child to be your qualifying child. 1040ez form The five tests are: Relationship, Age, Residency, Support, and Joint return. 1040ez form These tests are explained next. 1040ez form If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. 1040ez form See Special Rule for Qualifying Child of More Than One Person, later. 1040ez form Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. 1040ez form Adopted child. 1040ez form   An adopted child is always treated as your own child. 1040ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez form Foster child. 1040ez form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040ez form Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. 1040ez form Example. 1040ez form Your son turned 19 on December 10. 1040ez form Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. 1040ez form Child must be younger than you or spouse. 1040ez form   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 1040ez form However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. 1040ez form Example 1—child not younger than you or spouse. 1040ez form Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 1040ez form He is not disabled. 1040ez form Both you and your spouse are 21 years old, and you file a joint return. 1040ez form Your brother is not your qualifying child because he is not younger than you or your spouse. 1040ez form Example 2—child younger than your spouse but not younger than you. 1040ez form The facts are the same as in Example 1 except your spouse is 25 years old. 1040ez form Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. 1040ez form Student defined. 1040ez form   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. 1040ez form The 5 calendar months do not have to be consecutive. 1040ez form Full-time student. 1040ez form   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 1040ez form School defined. 1040ez form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 1040ez form However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 1040ez form Vocational high school students. 1040ez form   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 1040ez form Permanently and totally disabled. 1040ez form   Your child is permanently and totally disabled if both of the following apply. 1040ez form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040ez form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 1040ez form Residency Test To meet this test, your child must have lived with you for more than half the year. 1040ez form There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 1040ez form Temporary absences. 1040ez form   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040ez form Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. 1040ez form Death or birth of child. 1040ez form   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. 1040ez form Child born alive. 1040ez form   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. 1040ez form State or local law must treat the child as having been born alive. 1040ez form There must be proof of a live birth shown by an official document, such as a birth certificate. 1040ez form The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. 1040ez form Stillborn child. 1040ez form   You cannot claim an exemption for a stillborn child. 1040ez form Kidnapped child. 1040ez form   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 1040ez form See Publication 501 for details. 1040ez form Children of divorced or separated parents (or parents who live apart). 1040ez form   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 1040ez form However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 1040ez form The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 1040ez form The child received over half of his or her support for the year from the parents. 1040ez form The child is in the custody of one or both parents for more than half of the year. 1040ez form Either of the following statements is true. 1040ez form The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 1040ez form (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. 1040ez form If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 1040ez form ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. 1040ez form Custodial parent and noncustodial parent. 1040ez form   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 1040ez form The other parent is the noncustodial parent. 1040ez form   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 1040ez form   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 1040ez form Equal number of nights. 1040ez form   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). 1040ez form December 31. 1040ez form   The night of December 31 is treated as part of the year in which it begins. 1040ez form For example, December 31, 2013, is treated as part of 2013. 1040ez form Emancipated child. 1040ez form   If a child is emancipated under state law, the child is treated as not living with either parent. 1040ez form See Examples 5 and 6. 1040ez form Absences. 1040ez form   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 1040ez form But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 1040ez form Parent works at night. 1040ez form   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. 1040ez form On a school day, the child is treated as living at the primary residence registered with the school. 1040ez form Example 1—child lived with one parent for a greater number of nights. 1040ez form You and your child’s other parent are divorced. 1040ez form In 2013, your child lived with you 210 nights and with the other parent 155 nights. 1040ez form You are the custodial parent. 1040ez form Example 2—child is away at camp. 1040ez form In 2013, your daughter lives with each parent for alternate weeks. 1040ez form In the summer, she spends 6 weeks at summer camp. 1040ez form During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 1040ez form Example 3—child lived same number of nights with each parent. 1040ez form Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 1040ez form Your AGI is $40,000. 1040ez form Your ex-spouse's AGI is $25,000. 1040ez form You are treated as your son's custodial parent because you have the higher AGI. 1040ez form Example 4—child is at parent’s home but with other parent. 1040ez form Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 1040ez form You become ill and are hospitalized. 1040ez form The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 1040ez form Your son is treated as living with you during this 10-day period because he was living in your home. 1040ez form Example 5—child emancipated in May. 1040ez form When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 1040ez form As a result, he is not considered in the custody of his parents for more than half of the year. 1040ez form The special rule for children of divorced or separated parents does not apply. 1040ez form Example 6—child emancipated in August. 1040ez form Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 1040ez form She turns 18 and is emancipated under state law on August 1, 2013. 1040ez form Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 1040ez form You are the custodial parent. 1040ez form Written declaration. 1040ez form    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 1040ez form The noncustodial parent must attach a copy of the form or statement to his or her tax return. 1040ez form   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 1040ez form Post-1984 and pre-2009 divorce decree or separation agreement. 1040ez form   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 1040ez form The decree or agreement must state all three of the following. 1040ez form The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 1040ez form The custodial parent will not claim the child as a dependent for the year. 1040ez form The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 1040ez form   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 1040ez form The cover page (write the other parent's social security number on this page). 1040ez form The pages that include all of the information identified in items (1) through (3) above. 1040ez form The signature page with the other parent's signature and the date of the agreement. 1040ez form Post-2008 divorce decree or separation agreement. 1040ez form   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. 1040ez form The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. 1040ez form The form or statement must release the custodial parent's claim to the child without any conditions. 1040ez form For example, the release must not depend on the noncustodial parent paying support. 1040ez form    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 1040ez form Revocation of release of claim to an exemption. 1040ez form   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). 1040ez form For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 1040ez form The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 1040ez form Remarried parent. 1040ez form   If you remarry, the support provided by your new spouse is treated as provided by you. 1040ez form Parents who never married. 1040ez form   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. 1040ez form Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. 1040ez form This test is different from the support test to be a qualifying relative, which is described later. 1040ez form However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 1040ez form If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. 1040ez form Worksheet 3-1. 1040ez form Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 1040ez form Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. 1040ez form Do not include funds provided by the state; include those amounts on line 23 instead 1. 1040ez form     2. 1040ez form Enter the amount on line 1 that was used for the person's support 2. 1040ez form     3. 1040ez form Enter the amount on line 1 that was used for other purposes 3. 1040ez form     4. 1040ez form Enter the total amount in the person's savings and other accounts at the end of the year 4. 1040ez form     5. 1040ez form Add lines 2 through 4. 1040ez form (This amount should equal line 1. 1040ez form ) 5. 1040ez form     Expenses for Entire Household (where the person you supported lived)       6. 1040ez form Lodging (complete line 6a or 6b):         a. 1040ez form Enter the total rent paid 6a. 1040ez form       b. 1040ez form Enter the fair rental value of the home. 1040ez form If the person you supported owned the home,  also include this amount in line 21 6b. 1040ez form     7. 1040ez form Enter the total food expenses 7. 1040ez form     8. 1040ez form Enter the total amount of utilities (heat, light, water, etc. 1040ez form not included in line 6a or 6b) 8. 1040ez form     9. 1040ez form Enter the total amount of repairs (not included in line 6a or 6b) 9. 1040ez form     10. 1040ez form Enter the total of other expenses. 1040ez form Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 1040ez form     11. 1040ez form Add lines 6a through 10. 1040ez form These are the total household expenses 11. 1040ez form     12. 1040ez form Enter total number of persons who lived in the household 12. 1040ez form     Expenses for the Person You Supported       13. 1040ez form Divide line 11 by line 12. 1040ez form This is the person's share of the household expenses 13. 1040ez form     14. 1040ez form Enter the person's total clothing expenses 14. 1040ez form     15. 1040ez form Enter the person's total education expenses 15. 1040ez form     16. 1040ez form Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 1040ez form     17. 1040ez form Enter the person's total travel and recreation expenses 17. 1040ez form     18. 1040ez form Enter the total of the person's other expenses 18. 1040ez form     19. 1040ez form Add lines 13 through 18. 1040ez form This is the total cost of the person's support for the year 19. 1040ez form     Did the Person Provide More Than Half of His or Her Own Support?       20. 1040ez form Multiply line 19 by 50% (. 1040ez form 50) 20. 1040ez form     21. 1040ez form Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 1040ez form This is the amount the person provided for his or her own support 21. 1040ez form     22. 1040ez form Is line 21 more than line 20?   No. 1040ez form You meet the support test for this person to be your qualifying child. 1040ez form If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 1040ez form Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 1040ez form    Yes. 1040ez form You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 1040ez form Stop here. 1040ez form        Did You Provide More Than Half?       23. 1040ez form Enter the amount others provided for the person's support. 1040ez form Include amounts provided by state, local, and other welfare societies or agencies. 1040ez form Do not include any amounts included on line 1 23. 1040ez form     24. 1040ez form Add lines 21 and 23 24. 1040ez form     25. 1040ez form Subtract line 24 from line 19. 1040ez form This is the amount you provided for the person's support 25. 1040ez form     26. 1040ez form Is line 25 more than line 20?   Yes. 1040ez form You meet the support test for this person to be your qualifying relative. 1040ez form    No. 1040ez form You do not meet the support test for this person to be your qualifying relative. 1040ez form You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. 1040ez form See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. 1040ez form   Example. 1040ez form You provided $4,000 toward your 16-year-old son's support for the year. 1040ez form He has a part-time job and provided $6,000 to his own support. 1040ez form He provided more than half of his own support for the year. 1040ez form He is not your qualifying child. 1040ez form Foster care payments and expenses. 1040ez form   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 1040ez form Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. 1040ez form   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. 1040ez form For more information about the deduction for charitable contributions, see chapter 24. 1040ez form If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 1040ez form   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 1040ez form Example 1. 1040ez form Lauren, a foster child, lived with Mr. 1040ez form and Mrs. 1040ez form Smith for the last 3 months of the year. 1040ez form The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 1040ez form They did not care for her as a trade or business or to benefit the agency that placed her in their home. 1040ez form The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 1040ez form Example 2. 1040ez form You provided $3,000 toward your 10-year-old foster child's support for the year. 1040ez form The state government provided $4,000, which is considered support provided by the state, not by the child. 1040ez form See Support provided by the state (welfare, food stamps, housing, etc. 1040ez form ) , later. 1040ez form Your foster child did not provide more than half of her own support for the year. 1040ez form Scholarships. 1040ez form   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. 1040ez form Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 1040ez form Exception. 1040ez form   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—child files joint return. 1040ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez form He earned $25,000 for the year. 1040ez form The couple files a joint return. 1040ez form Because your daughter and her husband file a joint return, she is not your qualifying child. 1040ez form Example 2—child files joint return only as a claim for refund of withheld tax. 1040ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez form Neither is required to file a tax return. 1040ez form They do not have a child. 1040ez form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 1040ez form Example 3—child files joint return to claim American opportunity credit. 1040ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez form He and his wife were not required to file a tax return. 1040ez form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040ez form The exception to the joint return test does not apply, so your son is not your qualifying child. 1040ez form Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 1040ez form This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 1040ez form If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 1040ez form Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 1040ez form Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 1040ez form The exemption for the child. 1040ez form The child tax credit. 1040ez form Head of household filing status. 1040ez form The credit for child and dependent care expenses. 1040ez form The exclusion from income for dependent care benefits. 1040ez form The earned income credit. 1040ez form The other person cannot take any of these benefits based on this qualifying child. 1040ez form In other words, you and the other person cannot agree to divide these benefits between you. 1040ez form The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 1040ez form Tiebreaker rules. 1040ez form   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 1040ez form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 1040ez form If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. 1040ez form If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 1040ez form If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 1040ez form If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 1040ez form If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 1040ez form If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. 1040ez form See Example 6 . 1040ez form   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 1040ez form Example 1—child lived with parent and grandparent. 1040ez form You and your 3-year-old daughter Jane lived with your mother all year. 1040ez form You are 25 years old, unmarried, and your AGI is $9,000. 1040ez form Your mother's AGI is $15,000. 1040ez form Jane's father did not live with you or your daughter. 1040ez form You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 1040ez form Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form However, only one of you can claim her. 1040ez form Jane is not a qualifying child of anyone else, including her father. 1040ez form You agree to let your mother claim Jane. 1040ez form This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). 1040ez form Example 2—parent has higher AGI than grandparent. 1040ez form The facts are the same as in Example 1 except your AGI is $18,000. 1040ez form Because your mother's AGI is not higher than yours, she cannot claim Jane. 1040ez form Only you can claim Jane. 1040ez form Example 3—two persons claim same child. 1040ez form The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 1040ez form In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 1040ez form The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 1040ez form Example 4—qualifying children split between two persons. 1040ez form The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. 1040ez form Only one of you can claim each child. 1040ez form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 1040ez form For example, if you claim one child, your mother can claim the other two. 1040ez form Example 5—taxpayer who is a qualifying child. 1040ez form The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. 1040ez form This means you are your mother's qualifying child. 1040ez form If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. 1040ez form Example 6—child lived with both parents and grandparent. 1040ez form The facts are the same as in Example 1 except you are married to your daughter's father. 1040ez form The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 1040ez form If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 1040ez form Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. 1040ez form Example 7—separated parents. 1040ez form You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 1040ez form In August and September, your son lived with you. 1040ez form For the rest of the year, your son lived with your husband, the boy's father. 1040ez form Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 1040ez form At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. 1040ez form You and your husband will file separate returns. 1040ez form Your husband agrees to let you treat your son as a qualifying child. 1040ez form This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). 1040ez form However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. 1040ez form As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. 1040ez form Example 8—separated parents claim same child. 1040ez form The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 1040ez form In this case, only your husband will be allowed to treat your son as a qualifying child. 1040ez form This is because, during 2013, the boy lived with him longer than with you. 1040ez form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 1040ez form In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. 1040ez form As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. 1040ez form Example 9—unmarried parents. 1040ez form You, your 5-year-old son, and your son's father lived together all year. 1040ez form You and your son's father are not married. 1040ez form Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. 1040ez form Your AGI is $12,000 and your son's father's AGI is $14,000. 1040ez form Your son's father agrees to let you claim the child as a qualifying child. 1040ez form This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). 1040ez form Example 10—unmarried parents claim same child. 1040ez form The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. 1040ez form In this case, only your son's father will be allowed to treat your son as a qualifying child. 1040ez form This is because his AGI, $14,000, is more than your AGI, $12,000. 1040ez form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. 1040ez form Example 11—child did not live with a parent. 1040ez form You and your 7-year-old niece, your sister's child, lived with your mother all year. 1040ez form You are 25 years old, and your AGI is $9,300. 1040ez form Your mother's AGI is $15,000. 1040ez form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 1040ez form Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form However, only your mother can treat her as a qualifying child. 1040ez form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 1040ez form Applying this special rule to divorced or separated parents (or parents who live apart). 1040ez form   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 1040ez form However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 1040ez form If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. 1040ez form Example 1. 1040ez form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 1040ez form Your AGI is $10,000. 1040ez form Your mother's AGI is $25,000. 1040ez form Your son's father did not live with you or your son. 1040ez form Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. 1040ez form Because of this, you cannot claim an exemption or the child tax credit for your son. 1040ez form However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 1040ez form You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. 1040ez form But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040ez form (Note: The support test does not apply for the earned income credit. 1040ez form ) However, you agree to let your mother claim your son. 1040ez form This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 1040ez form (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 1040ez form ) Example 2. 1040ez form The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 1040ez form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 1040ez form Example 3. 1040ez form The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. 1040ez form Your mother also claims him as a qualifying child for head of household filing status. 1040ez form You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 1040ez form The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 1040ez form Qualifying Relative Four tests must be met for a person to be your qualifying relative. 1040ez form The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 1040ez form Age. 1040ez form   Unlike a qualifying child, a qualifying relative can be any age. 1040ez form There is no age test for a qualifying relative. 1040ez form Kidnapped child. 1040ez form   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 1040ez form See Publication 501 for details. 1040ez form Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. 1040ez form Example 1. 1040ez form Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 1040ez form She is not your qualifying relative. 1040ez form Example 2. 1040ez form Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 1040ez form He is not your qualifying relative. 1040ez form Example 3. 1040ez form Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 1040ez form He may be your qualifying relative if the gross income test and the support test are met. 1040ez form Example 4. 1040ez form Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. 1040ez form He is not your qualifying child because he does not meet the residency test. 1040ez form He may be your qualifying relative if the gross income test and the support test are met. 1040ez form Child of person not required to file a return. 1040ez form   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 1040ez form Example 1—return not required. 1040ez form You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 1040ez form Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 1040ez form Both your friend and her child are your qualifying relatives if the support test is met. 1040ez form Example 2—return filed to claim refund. 1040ez form The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. 1040ez form She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. 1040ez form Both your friend and her child are your qualifying relatives if the support test is met. 1040ez form Example 3—earned income credit claimed. 1040ez form The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. 1040ez form Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. 1040ez form Child in Canada or Mexico. 1040ez form   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 1040ez form If the child does not live with you, the child does not meet the residency test to be your qualifying child. 1040ez form However, the child may still be your qualifying relative. 1040ez form If the persons the child does live with are not U. 1040ez form S. 1040ez form citizens and have no U. 1040ez form S. 1040ez form gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 1040ez form If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. 1040ez form   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. 1040ez form S. 1040ez form citizen, U. 1040ez form S. 1040ez form resident alien, or U. 1040ez form S. 1040ez form national. 1040ez form There is an exception for certain adopted children who lived with you all year. 1040ez form See Citizen or Resident Test , earlier. 1040ez form Example. 1040ez form You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 1040ez form You are single and live in the United States. 1040ez form Your mother is not a U. 1040ez form S. 1040ez form citizen and has no U. 1040ez form S. 1040ez form income, so she is not a “taxpayer. 1040ez form ” Your children are not your qualifying children because they do not meet the residency test. 1040ez form But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 1040ez form You may also be able to claim your mother as a dependent if the gross income and support tests are met. 1040ez form Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . 1040ez form If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 1040ez form However, see Personal Exemptions , earlier. 1040ez form Relatives who do not have to live with you. 1040ez form   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. 1040ez form Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 1040ez form (A legally adopted child is considered your child. 1040ez form ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 1040ez form Your father, mother, grandparent, or other direct ancestor, but not foster parent. 1040ez form Your stepfather or stepmother. 1040ez form A son or daughter of your brother or sister. 1040ez form A son or daughter of your half brother or half sister. 1040ez form A brother or sister of your father or mother. 1040ez form Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040ez form Any of these relationships that were established by marriage are not ended by death or divorce. 1040ez form Example. 1040ez form You and your wife began supporting your wife's father, a widower, in 2006. 1040ez form Your wife died in 2012. 1040ez form Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 1040ez form You can claim him as a dependent if all other tests are met, including the gross income test and support test. 1040ez form Foster child. 1040ez form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040ez form Joint return. 1040ez form   If you file a joint return, the person can be related to either you or your spouse. 1040ez form Also, the person does not need to be related to the spouse who provides support. 1040ez form   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. 1040ez form However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. 1040ez form Temporary absences. 1040ez form   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040ez form   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. 1040ez form Death or birth. 1040ez form   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 1040ez form The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. 1040ez form The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. 1040ez form   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 1040ez form Example. 1040ez form Your dependent mother died on January 15. 1040ez form She met the tests to be your qualifying relative. 1040ez form The other tests to claim an exemption for a dependent were also met. 1040ez form You can claim an exemption for her on your return. 1040ez form Local law violated. 1040ez form   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 1040ez form Example. 1040ez form Your girlfriend lived with you as a member of your household all year. 1040ez form However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 1040ez form Therefore, she does not meet this test and you cannot claim her as a dependent. 1040ez form Adopted child. 1040ez form   An adopted child is always treated as your own child. 1040ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez form Cousin. 1040ez form   Your cousin meets this test only if he or she lives with you all year as a member of your household. 1040ez form A cousin is a descendant of a brother or sister of your father or mother. 1040ez form Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 1040ez form Gross income defined. 1040ez form   Gross income is all income in the form of money, property, and services that is not exempt from tax. 1040ez form   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. 1040ez form   Gross receipts from rental property are gross income. 1040ez form Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 1040ez form   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 1040ez form    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 1040ez form Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. 1040ez form For more information about scholarships, see chapter 12. 1040ez form   Tax-exempt income, such as certain social security benefits, is not included in gross income. 1040ez form Disabled dependent working at sheltered workshop. 1040ez form   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. 1040ez form The availability of medical care at the workshop must be the main reason for the individual's presence there. 1040ez form Also, the income must come solely from activities at the workshop that are incident to this medical care. 1040ez form   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. 1040ez form S. 1040ez form possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 1040ez form “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 1040ez form Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. 1040ez form However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. 1040ez form How to determine if support test is met. 1040ez form   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. 1040ez form This includes support the person provided from his or her own funds. 1040ez form   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 1040ez form Person's own funds not used for support. 1040ez form   A person's own funds are not support unless they are actually spent for support. 1040ez form Example. 1040ez form Your mother received $2,400 in social security benefits and $300 in interest. 1040ez form She paid $2,000 for lodging and $400 for recreation. 1040ez form She put $300 in a savings account. 1040ez form Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. 1040ez form If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. 1040ez form Child's wages used for own support. 1040ez form   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. 1040ez form Year support is provided. 1040ez form   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. 1040ez form   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. 1040ez form Armed Forces dependency allotments. 1040ez form   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. 1040ez form If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 1040ez form Example. 1040ez form You are in the Armed Forces. 1040ez form You authorize an allotment for your widowed mother that she uses to support herself and her sister. 1040ez form If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. 1040ez form Tax-exempt military quarters allowances. 1040ez form   These allowances are treated the same way as dependency allotments in figuring support. 1040ez form The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 1040ez form Tax-exempt income. 1040ez form   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 1040ez form Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 1040ez form Example 1. 1040ez form You provide $4,000 toward your mother's support during the year. 1040ez form She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 1040ez form She uses all these for her support. 1040ez form You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). 1040ez form Example 2. 1040ez form Your niece takes out a student loan of $2,500 a