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Amended 1040

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Amended 1040

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

Amended 1040 Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Amended 1040 Tax questions. Amended 1040 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Amended 1040 irs. Amended 1040 gov/pub504. Amended 1040 Reminders Relief from joint liability. Amended 1040  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Amended 1040 For more information, see Relief from joint liability under Married Filing Jointly. Amended 1040 Social security numbers for dependents. Amended 1040  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Amended 1040 See Exemptions for Dependents under Exemptions, later. Amended 1040 Individual taxpayer identification number (ITIN). Amended 1040  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Amended 1040 To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Amended 1040 It takes about 6 to 10 weeks to get an ITIN. Amended 1040 The ITIN is entered wherever an SSN is requested on a tax return. Amended 1040 If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Amended 1040 Change of address. Amended 1040  If you change your mailing address, be sure to notify the Internal Revenue Service. Amended 1040 You can use Form 8822, Change of Address. Amended 1040 Mail it to the Internal Revenue Service Center for your old address. Amended 1040 (Addresses for the Service Centers are on the back of the form. Amended 1040 ) Change of name. Amended 1040  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Amended 1040 Change of withholding. Amended 1040  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Amended 1040 Photographs of missing children. Amended 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended 1040 Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Amended 1040 It covers general filing information and can help you choose your filing status. Amended 1040 It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Amended 1040 The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Amended 1040 Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Amended 1040 In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Amended 1040 The last part of the publication explains special rules that may apply to persons who live in community property states. Amended 1040 Comments and suggestions. Amended 1040   We welcome your comments about this publication and your suggestions for future editions. Amended 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended 1040   You can send your comments from www. Amended 1040 irs. Amended 1040 gov/formspubs/. Amended 1040 Click on “More Information. Amended 1040 ”and then on “Comment on Tax Forms and Publications”. Amended 1040   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended 1040 Ordering forms and publications. Amended 1040   Visit www. Amended 1040 irs. Amended 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended 1040 Internal Revenue Service 1201 N. Amended 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended 1040   If you have a tax question, check the information available on IRS. Amended 1040 gov or call 1-800-829-1040. Amended 1040 We cannot answer tax questions sent to either of the above addresses. Amended 1040 Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amended 1040 Prev  Up  Next   Home   More Online Publications