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E File 2010 Taxes For Free

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E File 2010 Taxes For Free

E file 2010 taxes for free 3. E file 2010 taxes for free   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. E file 2010 taxes for free Taxpayer identification numbers for aliens. E file 2010 taxes for free Taxpayer identification numbers for adoptees. E file 2010 taxes for free What's New Exemption amount. E file 2010 taxes for free  The amount you can deduct for each exemption has increased. E file 2010 taxes for free It was $3,800 for 2012. E file 2010 taxes for free It is $3,900 for 2013. E file 2010 taxes for free Exemption phaseout. E file 2010 taxes for free  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. E file 2010 taxes for free 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). E file 2010 taxes for free See Phaseout of Exemptions , later. E file 2010 taxes for free Introduction This chapter discusses the following topics. E file 2010 taxes for free Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. E file 2010 taxes for free Exemptions for dependents — You generally can take an exemption for each of your dependents. E file 2010 taxes for free A dependent is your qualifying child or qualifying relative. E file 2010 taxes for free 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. E file 2010 taxes for free Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. E file 2010 taxes for free Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. E file 2010 taxes for free Deduction. E file 2010 taxes for free   Exemptions reduce your taxable income. E file 2010 taxes for free You can deduct $3,900 for each exemption you claim in 2013. E file 2010 taxes for free 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. E file 2010 taxes for free See Phaseout of Exemptions , later. E file 2010 taxes for free How to claim exemptions. E file 2010 taxes for free    How you claim an exemption on your tax return depends on which form you file. E file 2010 taxes for free    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. E file 2010 taxes for free    If you file Form 1040A, complete lines 6a through 6d. E file 2010 taxes for free The total number of exemptions you can claim is the total in the box on line 6d. E file 2010 taxes for free Also complete line 26. E file 2010 taxes for free   If you file Form 1040, complete lines 6a through 6d. E file 2010 taxes for free The total number of exemptions you can claim is the total in the box on line 6d. E file 2010 taxes for free Also complete line 42. E file 2010 taxes for free 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). E file 2010 taxes for free While each is worth the same amount ($3,900 for 2013), different rules apply to each type. E file 2010 taxes for free Personal Exemptions You are generally allowed one exemption for yourself. E file 2010 taxes for free If you are married, you may be allowed one exemption for your spouse. E file 2010 taxes for free These are called personal exemptions. E file 2010 taxes for free Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. E file 2010 taxes for free 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. E file 2010 taxes for free Your Spouse's Exemption Your spouse is never considered your dependent. E file 2010 taxes for free Joint return. E file 2010 taxes for free   On a joint return you can claim one exemption for yourself and one for your spouse. E file 2010 taxes for free Separate return. E file 2010 taxes for free   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. E file 2010 taxes for free This is true even if the other taxpayer does not actually claim your spouse as a dependent. E file 2010 taxes for free 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. E file 2010 taxes for free S. E file 2010 taxes for free tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. E file 2010 taxes for free Death of spouse. E file 2010 taxes for free   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 . E file 2010 taxes for free 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 . E file 2010 taxes for free   If you remarried during the year, you cannot take an exemption for your deceased spouse. E file 2010 taxes for free   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. E file 2010 taxes for free If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. E file 2010 taxes for free Divorced or separated spouse. E file 2010 taxes for free   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. E file 2010 taxes for free This rule applies even if you provided all of your former spouse's support. E file 2010 taxes for free Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. E file 2010 taxes for free You can claim an exemption for a dependent even if your dependent files a return. E file 2010 taxes for free The term “dependent” means: A qualifying child, or A qualifying relative. E file 2010 taxes for free The terms “ qualifying child ” and “ qualifying relative ” are defined later. E file 2010 taxes for free You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. E file 2010 taxes for free Dependent taxpayer test. E file 2010 taxes for free Joint return test. E file 2010 taxes for free Citizen or resident test. E file 2010 taxes for free These three tests are explained in detail later. E file 2010 taxes for free All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. E file 2010 taxes for free Table 3-1. E file 2010 taxes for free Overview of the Rules for Claiming an Exemption for a Dependent Caution. E file 2010 taxes for free This table is only an overview of the rules. E file 2010 taxes for free For details, see the rest of this chapter. E file 2010 taxes for free You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. E file 2010 taxes for free   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. E file 2010 taxes for free   You cannot claim a person as a dependent unless that person is a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen, U. E file 2010 taxes for free S. E file 2010 taxes for free resident alien, U. E file 2010 taxes for free S. E file 2010 taxes for free national, or a resident of Canada or Mexico. E file 2010 taxes for free 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. E file 2010 taxes for free   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. E file 2010 taxes for free   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. E file 2010 taxes for free   The child must have lived with you for more than half of the year. E file 2010 taxes for free 2  The child must not have provided more than half of his or her own support for the year. E file 2010 taxes for free   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). E file 2010 taxes for free  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. E file 2010 taxes for free 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. E file 2010 taxes for free   The person cannot be your qualifying child or the qualifying child of any other taxpayer. E file 2010 taxes for free   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). E file 2010 taxes for free   The person's gross income for the year must be less than $3,900. E file 2010 taxes for free 3  You must provide more than half of the person's total support for the year. E file 2010 taxes for free 4  1There is an exception for certain adopted children. E file 2010 taxes for free 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. E file 2010 taxes for free 3There is an exception if the person is disabled and has income from a sheltered workshop. E file 2010 taxes for free 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. E file 2010 taxes for free Dependent not allowed a personal exemption. E file 2010 taxes for free 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. E file 2010 taxes for free This is true even if you do not claim the dependent's exemption on your return. E file 2010 taxes for free 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. E file 2010 taxes for free Housekeepers, maids, or servants. E file 2010 taxes for free   If these people work for you, you cannot claim exemptions for them. E file 2010 taxes for free Child tax credit. E file 2010 taxes for free   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. E file 2010 taxes for free For more information, see chapter 34. E file 2010 taxes for free Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. E file 2010 taxes for free Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. E file 2010 taxes for free 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. E file 2010 taxes for free Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. E file 2010 taxes for free Exception. E file 2010 taxes for free   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. E file 2010 taxes for free Example 1—child files joint return. E file 2010 taxes for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. E file 2010 taxes for free He earned $25,000 for the year. E file 2010 taxes for free The couple files a joint return. E file 2010 taxes for free You cannot take an exemption for your daughter. E file 2010 taxes for free Example 2—child files joint return only as claim for refund of withheld tax. E file 2010 taxes for free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. E file 2010 taxes for free Neither is required to file a tax return. E file 2010 taxes for free They do not have a child. E file 2010 taxes for free Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. E file 2010 taxes for free 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. E file 2010 taxes for free You can claim exemptions for each of them if all the other tests to do so are met. E file 2010 taxes for free Example 3—child files joint return to claim American opportunity credit. E file 2010 taxes for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. E file 2010 taxes for free He and his wife are not required to file a tax return. E file 2010 taxes for free However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. E file 2010 taxes for free 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. E file 2010 taxes for free The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. E file 2010 taxes for free Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen, U. E file 2010 taxes for free S. E file 2010 taxes for free resident alien, U. E file 2010 taxes for free S. E file 2010 taxes for free national, or a resident of Canada or Mexico. E file 2010 taxes for free However, there is an exception for certain adopted children, as explained next. E file 2010 taxes for free Exception for adopted child. E file 2010 taxes for free   If you are a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen or U. E file 2010 taxes for free S. E file 2010 taxes for free national who has legally adopted a child who is not a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen, U. E file 2010 taxes for free S. E file 2010 taxes for free resident alien, or U. E file 2010 taxes for free S. E file 2010 taxes for free national, this test is met if the child lived with you as a member of your household all year. E file 2010 taxes for free This exception also applies if the child was lawfully placed with you for legal adoption. E file 2010 taxes for free Child's place of residence. E file 2010 taxes for free   Children usually are citizens or residents of the country of their parents. E file 2010 taxes for free   If you were a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen when your child was born, the child may be a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. E file 2010 taxes for free Foreign students' place of residence. E file 2010 taxes for free   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. E file 2010 taxes for free S. E file 2010 taxes for free residents and do not meet this test. E file 2010 taxes for free You cannot claim an exemption for them. E file 2010 taxes for free However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. E file 2010 taxes for free See Expenses Paid for Student Living With You in chapter 24. E file 2010 taxes for free U. E file 2010 taxes for free S. E file 2010 taxes for free national. E file 2010 taxes for free   A U. E file 2010 taxes for free S. E file 2010 taxes for free national is an individual who, although not a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen, owes his or her allegiance to the United States. E file 2010 taxes for free U. E file 2010 taxes for free S. E file 2010 taxes for free nationals include American Samoans and Northern Mariana Islanders who chose to become U. E file 2010 taxes for free S. E file 2010 taxes for free nationals instead of U. E file 2010 taxes for free S. E file 2010 taxes for free citizens. E file 2010 taxes for free Qualifying Child Five tests must be met for a child to be your qualifying child. E file 2010 taxes for free The five tests are: Relationship, Age, Residency, Support, and Joint return. E file 2010 taxes for free These tests are explained next. E file 2010 taxes for free 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. E file 2010 taxes for free See Special Rule for Qualifying Child of More Than One Person, later. E file 2010 taxes for free 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. E file 2010 taxes for free Adopted child. E file 2010 taxes for free   An adopted child is always treated as your own child. E file 2010 taxes for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. E file 2010 taxes for free Foster child. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free Example. E file 2010 taxes for free Your son turned 19 on December 10. E file 2010 taxes for free 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. E file 2010 taxes for free Child must be younger than you or spouse. E file 2010 taxes for free   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. E file 2010 taxes for free 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. E file 2010 taxes for free Example 1—child not younger than you or spouse. E file 2010 taxes for free Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. E file 2010 taxes for free He is not disabled. E file 2010 taxes for free Both you and your spouse are 21 years old, and you file a joint return. E file 2010 taxes for free Your brother is not your qualifying child because he is not younger than you or your spouse. E file 2010 taxes for free Example 2—child younger than your spouse but not younger than you. E file 2010 taxes for free The facts are the same as in Example 1 except your spouse is 25 years old. E file 2010 taxes for free 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. E file 2010 taxes for free Student defined. E file 2010 taxes for free   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. E file 2010 taxes for free The 5 calendar months do not have to be consecutive. E file 2010 taxes for free Full-time student. E file 2010 taxes for free   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. E file 2010 taxes for free School defined. E file 2010 taxes for free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. E file 2010 taxes for free However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. E file 2010 taxes for free Vocational high school students. E file 2010 taxes for free   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. E file 2010 taxes for free Permanently and totally disabled. E file 2010 taxes for free   Your child is permanently and totally disabled if both of the following apply. E file 2010 taxes for free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. E file 2010 taxes for free A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. E file 2010 taxes for free Residency Test To meet this test, your child must have lived with you for more than half the year. E file 2010 taxes for free There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. E file 2010 taxes for free Temporary absences. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free Death or birth of child. E file 2010 taxes for free   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. E file 2010 taxes for free Child born alive. E file 2010 taxes for free   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. E file 2010 taxes for free State or local law must treat the child as having been born alive. E file 2010 taxes for free There must be proof of a live birth shown by an official document, such as a birth certificate. E file 2010 taxes for free 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. E file 2010 taxes for free Stillborn child. E file 2010 taxes for free   You cannot claim an exemption for a stillborn child. E file 2010 taxes for free Kidnapped child. E file 2010 taxes for free   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. E file 2010 taxes for free See Publication 501 for details. E file 2010 taxes for free Children of divorced or separated parents (or parents who live apart). E file 2010 taxes for free   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. E file 2010 taxes for free However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. E file 2010 taxes for free 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. E file 2010 taxes for free The child received over half of his or her support for the year from the parents. E file 2010 taxes for free The child is in the custody of one or both parents for more than half of the year. E file 2010 taxes for free Either of the following statements is true. E file 2010 taxes for free 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. E file 2010 taxes for free (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. E file 2010 taxes for free If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. E file 2010 taxes for free ) 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. E file 2010 taxes for free Custodial parent and noncustodial parent. E file 2010 taxes for free   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. E file 2010 taxes for free The other parent is the noncustodial parent. E file 2010 taxes for free   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. E file 2010 taxes for free   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). E file 2010 taxes for free Equal number of nights. E file 2010 taxes for free   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). E file 2010 taxes for free December 31. E file 2010 taxes for free   The night of December 31 is treated as part of the year in which it begins. E file 2010 taxes for free For example, December 31, 2013, is treated as part of 2013. E file 2010 taxes for free Emancipated child. E file 2010 taxes for free   If a child is emancipated under state law, the child is treated as not living with either parent. E file 2010 taxes for free See Examples 5 and 6. E file 2010 taxes for free Absences. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free Parent works at night. E file 2010 taxes for free   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. E file 2010 taxes for free On a school day, the child is treated as living at the primary residence registered with the school. E file 2010 taxes for free Example 1—child lived with one parent for a greater number of nights. E file 2010 taxes for free You and your child’s other parent are divorced. E file 2010 taxes for free In 2013, your child lived with you 210 nights and with the other parent 155 nights. E file 2010 taxes for free You are the custodial parent. E file 2010 taxes for free Example 2—child is away at camp. E file 2010 taxes for free In 2013, your daughter lives with each parent for alternate weeks. E file 2010 taxes for free In the summer, she spends 6 weeks at summer camp. E file 2010 taxes for free 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. E file 2010 taxes for free Example 3—child lived same number of nights with each parent. E file 2010 taxes for free Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. E file 2010 taxes for free Your AGI is $40,000. E file 2010 taxes for free Your ex-spouse's AGI is $25,000. E file 2010 taxes for free You are treated as your son's custodial parent because you have the higher AGI. E file 2010 taxes for free Example 4—child is at parent’s home but with other parent. E file 2010 taxes for free Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. E file 2010 taxes for free You become ill and are hospitalized. E file 2010 taxes for free The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. E file 2010 taxes for free Your son is treated as living with you during this 10-day period because he was living in your home. E file 2010 taxes for free Example 5—child emancipated in May. E file 2010 taxes for free When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. E file 2010 taxes for free As a result, he is not considered in the custody of his parents for more than half of the year. E file 2010 taxes for free The special rule for children of divorced or separated parents does not apply. E file 2010 taxes for free Example 6—child emancipated in August. E file 2010 taxes for free 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. E file 2010 taxes for free She turns 18 and is emancipated under state law on August 1, 2013. E file 2010 taxes for free 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. E file 2010 taxes for free You are the custodial parent. E file 2010 taxes for free Written declaration. E file 2010 taxes for free    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. E file 2010 taxes for free The noncustodial parent must attach a copy of the form or statement to his or her tax return. E file 2010 taxes for free   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. E file 2010 taxes for free Post-1984 and pre-2009 divorce decree or separation agreement. E file 2010 taxes for free   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. E file 2010 taxes for free The decree or agreement must state all three of the following. E file 2010 taxes for free The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. E file 2010 taxes for free The custodial parent will not claim the child as a dependent for the year. E file 2010 taxes for free The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. E file 2010 taxes for free   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. E file 2010 taxes for free The cover page (write the other parent's social security number on this page). E file 2010 taxes for free The pages that include all of the information identified in items (1) through (3) above. E file 2010 taxes for free The signature page with the other parent's signature and the date of the agreement. E file 2010 taxes for free Post-2008 divorce decree or separation agreement. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free The form or statement must release the custodial parent's claim to the child without any conditions. E file 2010 taxes for free For example, the release must not depend on the noncustodial parent paying support. E file 2010 taxes for free    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. E file 2010 taxes for free Revocation of release of claim to an exemption. E file 2010 taxes for free   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). E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Remarried parent. E file 2010 taxes for free   If you remarry, the support provided by your new spouse is treated as provided by you. E file 2010 taxes for free Parents who never married. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free This test is different from the support test to be a qualifying relative, which is described later. E file 2010 taxes for free However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. E file 2010 taxes for free 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. E file 2010 taxes for free Worksheet 3-1. E file 2010 taxes for free Worksheet for Determining Support Funds Belonging to the Person You Supported       1. E file 2010 taxes for free 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. E file 2010 taxes for free Do not include funds provided by the state; include those amounts on line 23 instead 1. E file 2010 taxes for free     2. E file 2010 taxes for free Enter the amount on line 1 that was used for the person's support 2. E file 2010 taxes for free     3. E file 2010 taxes for free Enter the amount on line 1 that was used for other purposes 3. E file 2010 taxes for free     4. E file 2010 taxes for free Enter the total amount in the person's savings and other accounts at the end of the year 4. E file 2010 taxes for free     5. E file 2010 taxes for free Add lines 2 through 4. E file 2010 taxes for free (This amount should equal line 1. E file 2010 taxes for free ) 5. E file 2010 taxes for free     Expenses for Entire Household (where the person you supported lived)       6. E file 2010 taxes for free Lodging (complete line 6a or 6b):         a. E file 2010 taxes for free Enter the total rent paid 6a. E file 2010 taxes for free       b. E file 2010 taxes for free Enter the fair rental value of the home. E file 2010 taxes for free If the person you supported owned the home,  also include this amount in line 21 6b. E file 2010 taxes for free     7. E file 2010 taxes for free Enter the total food expenses 7. E file 2010 taxes for free     8. E file 2010 taxes for free Enter the total amount of utilities (heat, light, water, etc. E file 2010 taxes for free not included in line 6a or 6b) 8. E file 2010 taxes for free     9. E file 2010 taxes for free Enter the total amount of repairs (not included in line 6a or 6b) 9. E file 2010 taxes for free     10. E file 2010 taxes for free Enter the total of other expenses. E file 2010 taxes for free Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. E file 2010 taxes for free     11. E file 2010 taxes for free Add lines 6a through 10. E file 2010 taxes for free These are the total household expenses 11. E file 2010 taxes for free     12. E file 2010 taxes for free Enter total number of persons who lived in the household 12. E file 2010 taxes for free     Expenses for the Person You Supported       13. E file 2010 taxes for free Divide line 11 by line 12. E file 2010 taxes for free This is the person's share of the household expenses 13. E file 2010 taxes for free     14. E file 2010 taxes for free Enter the person's total clothing expenses 14. E file 2010 taxes for free     15. E file 2010 taxes for free Enter the person's total education expenses 15. E file 2010 taxes for free     16. E file 2010 taxes for free Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. E file 2010 taxes for free     17. E file 2010 taxes for free Enter the person's total travel and recreation expenses 17. E file 2010 taxes for free     18. E file 2010 taxes for free Enter the total of the person's other expenses 18. E file 2010 taxes for free     19. E file 2010 taxes for free Add lines 13 through 18. E file 2010 taxes for free This is the total cost of the person's support for the year 19. E file 2010 taxes for free     Did the Person Provide More Than Half of His or Her Own Support?       20. E file 2010 taxes for free Multiply line 19 by 50% (. E file 2010 taxes for free 50) 20. E file 2010 taxes for free     21. E file 2010 taxes for free Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. E file 2010 taxes for free This is the amount the person provided for his or her own support 21. E file 2010 taxes for free     22. E file 2010 taxes for free Is line 21 more than line 20?   No. E file 2010 taxes for free You meet the support test for this person to be your qualifying child. E file 2010 taxes for free If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. E file 2010 taxes for free Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. E file 2010 taxes for free    Yes. E file 2010 taxes for free You do not meet the support test for this person to be either your qualifying child or your qualifying relative. E file 2010 taxes for free Stop here. E file 2010 taxes for free        Did You Provide More Than Half?       23. E file 2010 taxes for free Enter the amount others provided for the person's support. E file 2010 taxes for free Include amounts provided by state, local, and other welfare societies or agencies. E file 2010 taxes for free Do not include any amounts included on line 1 23. E file 2010 taxes for free     24. E file 2010 taxes for free Add lines 21 and 23 24. E file 2010 taxes for free     25. E file 2010 taxes for free Subtract line 24 from line 19. E file 2010 taxes for free This is the amount you provided for the person's support 25. E file 2010 taxes for free     26. E file 2010 taxes for free Is line 25 more than line 20?   Yes. E file 2010 taxes for free You meet the support test for this person to be your qualifying relative. E file 2010 taxes for free    No. E file 2010 taxes for free You do not meet the support test for this person to be your qualifying relative. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free   Example. E file 2010 taxes for free You provided $4,000 toward your 16-year-old son's support for the year. E file 2010 taxes for free He has a part-time job and provided $6,000 to his own support. E file 2010 taxes for free He provided more than half of his own support for the year. E file 2010 taxes for free He is not your qualifying child. E file 2010 taxes for free Foster care payments and expenses. E file 2010 taxes for free   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. E file 2010 taxes for free 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. E file 2010 taxes for free   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. E file 2010 taxes for free For more information about the deduction for charitable contributions, see chapter 24. E file 2010 taxes for free If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. E file 2010 taxes for free   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. E file 2010 taxes for free Example 1. E file 2010 taxes for free Lauren, a foster child, lived with Mr. E file 2010 taxes for free and Mrs. E file 2010 taxes for free Smith for the last 3 months of the year. E file 2010 taxes for free The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). E file 2010 taxes for free They did not care for her as a trade or business or to benefit the agency that placed her in their home. E file 2010 taxes for free The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. E file 2010 taxes for free Example 2. E file 2010 taxes for free You provided $3,000 toward your 10-year-old foster child's support for the year. E file 2010 taxes for free The state government provided $4,000, which is considered support provided by the state, not by the child. E file 2010 taxes for free See Support provided by the state (welfare, food stamps, housing, etc. E file 2010 taxes for free ) , later. E file 2010 taxes for free Your foster child did not provide more than half of her own support for the year. E file 2010 taxes for free Scholarships. E file 2010 taxes for free   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. E file 2010 taxes for free Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. E file 2010 taxes for free Exception. E file 2010 taxes for free   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. E file 2010 taxes for free Example 1—child files joint return. E file 2010 taxes for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. E file 2010 taxes for free He earned $25,000 for the year. E file 2010 taxes for free The couple files a joint return. E file 2010 taxes for free Because your daughter and her husband file a joint return, she is not your qualifying child. E file 2010 taxes for free Example 2—child files joint return only as a claim for refund of withheld tax. E file 2010 taxes for free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. E file 2010 taxes for free Neither is required to file a tax return. E file 2010 taxes for free They do not have a child. E file 2010 taxes for free Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. E file 2010 taxes for free The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. E file 2010 taxes for free Example 3—child files joint return to claim American opportunity credit. E file 2010 taxes for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. E file 2010 taxes for free He and his wife were not required to file a tax return. E file 2010 taxes for free However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. E file 2010 taxes for free 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. E file 2010 taxes for free The exception to the joint return test does not apply, so your son is not your qualifying child. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. E file 2010 taxes for free 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). E file 2010 taxes for free The exemption for the child. E file 2010 taxes for free The child tax credit. E file 2010 taxes for free Head of household filing status. E file 2010 taxes for free The credit for child and dependent care expenses. E file 2010 taxes for free The exclusion from income for dependent care benefits. E file 2010 taxes for free The earned income credit. E file 2010 taxes for free The other person cannot take any of these benefits based on this qualifying child. E file 2010 taxes for free In other words, you and the other person cannot agree to divide these benefits between you. E file 2010 taxes for free The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. E file 2010 taxes for free Tiebreaker rules. E file 2010 taxes for free   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. E file 2010 taxes for free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free See Example 6 . E file 2010 taxes for free   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. E file 2010 taxes for free Example 1—child lived with parent and grandparent. E file 2010 taxes for free You and your 3-year-old daughter Jane lived with your mother all year. E file 2010 taxes for free You are 25 years old, unmarried, and your AGI is $9,000. E file 2010 taxes for free Your mother's AGI is $15,000. E file 2010 taxes for free Jane's father did not live with you or your daughter. E file 2010 taxes for free You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. E file 2010 taxes for free 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. E file 2010 taxes for free However, only one of you can claim her. E file 2010 taxes for free Jane is not a qualifying child of anyone else, including her father. E file 2010 taxes for free You agree to let your mother claim Jane. E file 2010 taxes for free 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). E file 2010 taxes for free Example 2—parent has higher AGI than grandparent. E file 2010 taxes for free The facts are the same as in Example 1 except your AGI is $18,000. E file 2010 taxes for free Because your mother's AGI is not higher than yours, she cannot claim Jane. E file 2010 taxes for free Only you can claim Jane. E file 2010 taxes for free Example 3—two persons claim same child. E file 2010 taxes for free The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. E file 2010 taxes for free In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. E file 2010 taxes for free The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. E file 2010 taxes for free Example 4—qualifying children split between two persons. E file 2010 taxes for free 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. E file 2010 taxes for free Only one of you can claim each child. E file 2010 taxes for free However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. E file 2010 taxes for free For example, if you claim one child, your mother can claim the other two. E file 2010 taxes for free Example 5—taxpayer who is a qualifying child. E file 2010 taxes for free 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. E file 2010 taxes for free This means you are your mother's qualifying child. E file 2010 taxes for free 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. E file 2010 taxes for free Example 6—child lived with both parents and grandparent. E file 2010 taxes for free The facts are the same as in Example 1 except you are married to your daughter's father. E file 2010 taxes for free The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. E file 2010 taxes for free If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. E file 2010 taxes for free 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. E file 2010 taxes for free Example 7—separated parents. E file 2010 taxes for free You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. E file 2010 taxes for free In August and September, your son lived with you. E file 2010 taxes for free For the rest of the year, your son lived with your husband, the boy's father. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free You and your husband will file separate returns. E file 2010 taxes for free Your husband agrees to let you treat your son as a qualifying child. E file 2010 taxes for free 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). E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Example 8—separated parents claim same child. E file 2010 taxes for free The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. E file 2010 taxes for free In this case, only your husband will be allowed to treat your son as a qualifying child. E file 2010 taxes for free This is because, during 2013, the boy lived with him longer than with you. E file 2010 taxes for free If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. E file 2010 taxes for free If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Example 9—unmarried parents. E file 2010 taxes for free You, your 5-year-old son, and your son's father lived together all year. E file 2010 taxes for free You and your son's father are not married. E file 2010 taxes for free 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. E file 2010 taxes for free Your AGI is $12,000 and your son's father's AGI is $14,000. E file 2010 taxes for free Your son's father agrees to let you claim the child as a qualifying child. E file 2010 taxes for free 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). E file 2010 taxes for free Example 10—unmarried parents claim same child. E file 2010 taxes for free 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. E file 2010 taxes for free In this case, only your son's father will be allowed to treat your son as a qualifying child. E file 2010 taxes for free This is because his AGI, $14,000, is more than your AGI, $12,000. E file 2010 taxes for free If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. E file 2010 taxes for free 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. E file 2010 taxes for free Example 11—child did not live with a parent. E file 2010 taxes for free You and your 7-year-old niece, your sister's child, lived with your mother all year. E file 2010 taxes for free You are 25 years old, and your AGI is $9,300. E file 2010 taxes for free Your mother's AGI is $15,000. E file 2010 taxes for free Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. E file 2010 taxes for free 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. E file 2010 taxes for free However, only your mother can treat her as a qualifying child. E file 2010 taxes for free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. E file 2010 taxes for free Applying this special rule to divorced or separated parents (or parents who live apart). E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Example 1. E file 2010 taxes for free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. E file 2010 taxes for free Your AGI is $10,000. E file 2010 taxes for free Your mother's AGI is $25,000. E file 2010 taxes for free Your son's father did not live with you or your son. E file 2010 taxes for free 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. E file 2010 taxes for free Because of this, you cannot claim an exemption or the child tax credit for your son. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free (Note: The support test does not apply for the earned income credit. E file 2010 taxes for free ) However, you agree to let your mother claim your son. E file 2010 taxes for free 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. E file 2010 taxes for free (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. E file 2010 taxes for free ) Example 2. E file 2010 taxes for free The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. E file 2010 taxes for free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. E file 2010 taxes for free Example 3. E file 2010 taxes for free 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. E file 2010 taxes for free Your mother also claims him as a qualifying child for head of household filing status. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Qualifying Relative Four tests must be met for a person to be your qualifying relative. E file 2010 taxes for free The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. E file 2010 taxes for free Age. E file 2010 taxes for free   Unlike a qualifying child, a qualifying relative can be any age. E file 2010 taxes for free There is no age test for a qualifying relative. E file 2010 taxes for free Kidnapped child. E file 2010 taxes for free   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. E file 2010 taxes for free See Publication 501 for details. E file 2010 taxes for free 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. E file 2010 taxes for free Example 1. E file 2010 taxes for free Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. E file 2010 taxes for free She is not your qualifying relative. E file 2010 taxes for free Example 2. E file 2010 taxes for free Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. E file 2010 taxes for free He is not your qualifying relative. E file 2010 taxes for free Example 3. E file 2010 taxes for free Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. E file 2010 taxes for free He may be your qualifying relative if the gross income test and the support test are met. E file 2010 taxes for free Example 4. E file 2010 taxes for free 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. E file 2010 taxes for free He is not your qualifying child because he does not meet the residency test. E file 2010 taxes for free He may be your qualifying relative if the gross income test and the support test are met. E file 2010 taxes for free Child of person not required to file a return. E file 2010 taxes for free   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. E file 2010 taxes for free Example 1—return not required. E file 2010 taxes for free You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. E file 2010 taxes for free Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. E file 2010 taxes for free Both your friend and her child are your qualifying relatives if the support test is met. E file 2010 taxes for free Example 2—return filed to claim refund. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Both your friend and her child are your qualifying relatives if the support test is met. E file 2010 taxes for free Example 3—earned income credit claimed. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Child in Canada or Mexico. E file 2010 taxes for free   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. E file 2010 taxes for free If the child does not live with you, the child does not meet the residency test to be your qualifying child. E file 2010 taxes for free However, the child may still be your qualifying relative. E file 2010 taxes for free If the persons the child does live with are not U. E file 2010 taxes for free S. E file 2010 taxes for free citizens and have no U. E file 2010 taxes for free S. E file 2010 taxes for free gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. E file 2010 taxes for free 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. E file 2010 taxes for free   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. E file 2010 taxes for free S. E file 2010 taxes for free citizen, U. E file 2010 taxes for free S. E file 2010 taxes for free resident alien, or U. E file 2010 taxes for free S. E file 2010 taxes for free national. E file 2010 taxes for free There is an exception for certain adopted children who lived with you all year. E file 2010 taxes for free See Citizen or Resident Test , earlier. E file 2010 taxes for free Example. E file 2010 taxes for free You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. E file 2010 taxes for free You are single and live in the United States. E file 2010 taxes for free Your mother is not a U. E file 2010 taxes for free S. E file 2010 taxes for free citizen and has no U. E file 2010 taxes for free S. E file 2010 taxes for free income, so she is not a “taxpayer. E file 2010 taxes for free ” Your children are not your qualifying children because they do not meet the residency test. E file 2010 taxes for free But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. E file 2010 taxes for free You may also be able to claim your mother as a dependent if the gross income and support tests are met. E file 2010 taxes for free 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 . E file 2010 taxes for free If at any time during the year the person was your spouse, that person cannot be your qualifying relative. E file 2010 taxes for free However, see Personal Exemptions , earlier. E file 2010 taxes for free Relatives who do not have to live with you. E file 2010 taxes for free   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. E file 2010 taxes for free Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). E file 2010 taxes for free (A legally adopted child is considered your child. E file 2010 taxes for free ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. E file 2010 taxes for free Your father, mother, grandparent, or other direct ancestor, but not foster parent. E file 2010 taxes for free Your stepfather or stepmother. E file 2010 taxes for free A son or daughter of your brother or sister. E file 2010 taxes for free A son or daughter of your half brother or half sister. E file 2010 taxes for free A brother or sister of your father or mother. E file 2010 taxes for free Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. E file 2010 taxes for free Any of these relationships that were established by marriage are not ended by death or divorce. E file 2010 taxes for free Example. E file 2010 taxes for free You and your wife began supporting your wife's father, a widower, in 2006. E file 2010 taxes for free Your wife died in 2012. E file 2010 taxes for free Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. E file 2010 taxes for free You can claim him as a dependent if all other tests are met, including the gross income test and support test. E file 2010 taxes for free Foster child. E file 2010 taxes for free   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. E file 2010 taxes for free Joint return. E file 2010 taxes for free   If you file a joint return, the person can be related to either you or your spouse. E file 2010 taxes for free Also, the person does not need to be related to the spouse who provides support. E file 2010 taxes for free   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. E file 2010 taxes for free 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. E file 2010 taxes for free Temporary absences. E file 2010 taxes for free   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. E file 2010 taxes for free   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. E file 2010 taxes for free Death or birth. E file 2010 taxes for free   A person who died during the year, but lived with you as a member of your household until death, will meet this test. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. E file 2010 taxes for free Example. E file 2010 taxes for free Your dependent mother died on January 15. E file 2010 taxes for free She met the tests to be your qualifying relative. E file 2010 taxes for free The other tests to claim an exemption for a dependent were also met. E file 2010 taxes for free You can claim an exemption for her on your return. E file 2010 taxes for free Local law violated. E file 2010 taxes for free   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. E file 2010 taxes for free Example. E file 2010 taxes for free Your girlfriend lived with you as a member of your household all year. E file 2010 taxes for free However, your relationship with her violated the laws of the state where you live, because she was married to someone else. E file 2010 taxes for free Therefore, she does not meet this test and you cannot claim her as a dependent. E file 2010 taxes for free Adopted child. E file 2010 taxes for free   An adopted child is always treated as your own child. E file 2010 taxes for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. E file 2010 taxes for free Cousin. E file 2010 taxes for free   Your cousin meets this test only if he or she lives with you all year as a member of your household. E file 2010 taxes for free A cousin is a descendant of a brother or sister of your father or mother. E file 2010 taxes for free Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. E file 2010 taxes for free Gross income defined. E file 2010 taxes for free   Gross income is all income in the form of money, property, and services that is not exempt from tax. E file 2010 taxes for free   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. E file 2010 taxes for free   Gross receipts from rental property are gross income. E file 2010 taxes for free Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. E file 2010 taxes for free   Gross income includes a partner's share of the gross (not a share of the net) partnership income. E file 2010 taxes for free    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. E file 2010 taxes for free 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. E file 2010 taxes for free For more information about scholarships, see chapter 12. E file 2010 taxes for free   Tax-exempt income, such as certain social security benefits, is not included in gross income. E file 2010 taxes for free Disabled dependent working at sheltered workshop. E file 2010 taxes for free   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. E file 2010 taxes for free The availability of medical care at the workshop must be the main reason for the individual's presence there. E file 2010 taxes for free Also, the income must come solely from activities at the workshop that are incident to this medical care. E file 2010 taxes for free   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. E file 2010 taxes for free S. E file 2010 taxes for free possession, a political subdivision of a state or possession, the United States, or the District of Columbia. E file 2010 taxes for free “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free How to determine if support test is met. E file 2010 taxes for free   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. E file 2010 taxes for free This includes support the person provided from his or her own funds. E file 2010 taxes for free   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. E file 2010 taxes for free Person's own funds not used for support. E file 2010 taxes for free   A person's own funds are not support unless they are actually spent for support. E file 2010 taxes for free Example. E file 2010 taxes for free Your mother received $2,400 in social security benefits and $300 in interest. E file 2010 taxes for free She paid $2,000 for lodging and $400 for recreation. E file 2010 taxes for free She put $300 in a savings account. E file 2010 taxes for free 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. E file 2010 taxes for free 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. E file 2010 taxes for free Child's wages used for own support. E file 2010 taxes for free   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. E file 2010 taxes for free Year support is provided. E file 2010 taxes for free   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. E file 2010 taxes for free   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. E file 2010 taxes for free Armed Forces dependency allotments. E file 2010 taxes for free   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. E file 2010 taxes for free If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. E file 2010 taxes for free Example. E file 2010 taxes for free You are in the Armed Forces. E file 2010 taxes for free You authorize an allotment for your widowed mother that she uses to support herself and her sister. E file 2010 taxes for free 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. E file 2010 taxes for free Tax-exempt military quarters allowances. E file 2010 taxes for free   These allowances are treated the same way as dependency allotments in figuring support. E file 2010 taxes for free The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. E file 2010 taxes for free Tax-exempt income. E file 2010 taxes for free   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. E file 2010 taxes for free Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. E file 2010 taxes for free Example 1. E file 2010 taxes for free You provide $4,000 toward your mother's support during the year. E file 2010 taxes for free She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. E file 2010 taxes for free She uses all these for her support. E file 2010 taxes for free 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). E file 2010 taxes for free Example 2. E file 2010 taxes for free Your niece takes out a student loan of $2,500 a
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SOI Tax Stats - Charitable & Exempt Organizations Statistics

Return to Tax Stats home page

Here you will find links to the Statistics of Income studies relating to the tax-exempt sector. For each of these areas, there are statistical tables and text articles that include both recent and historical data.

 

Charities & Other Tax-Exempt Organizations

Snapshot of Charities & Other Tax-Exempt Organizations
 

Nonprofit charitable organizations are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Code Sections 501(c)(4)–(9). Data are compiled from Form 990, Return of Organization Exempt from Income Tax.

Exempt Organizations' Unrelated Business Income Tax

Snapshot of Unrelated Business Income Tax Statistics

Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission.  Measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' UBI.  Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

IRS Exempt Organizations Population Data Selected data for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations. Data are from the IRS Exempt Organization Master File.
Private Foundations & Charitable Trusts

Snapshot of Private Foundation Statistics

Private foundations organized for charitable purposes are exempt from income taxes.  They are differentiated from tax-exempt public charities by their narrow bases of control and financial support.  Data are compiled from Form 990-PF, and are available for the following types of organizations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts.

Split-Interest Trusts

Snapshot of Split Interest Trusts

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor.  Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds.  Data are compiled from Form 5227.     

Tax-Exempt Bonds

Snapshot of Tax-Exempt Bonds

Focuses on "public purpose" (Government) and "private activity" bonds, and analyzes the types of property financed and the entire issue price of bonds.  Data are compiled from Forms 8038-G and 8038, respectively.  
SOI Bulletin Articles & Data Releases Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin .

 

Page Last Reviewed or Updated: 19-Mar-2014

The E File 2010 Taxes For Free

E file 2010 taxes for free Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. E file 2010 taxes for free Tax questions. E file 2010 taxes for free Useful Items - You may want to see: What's New Simplified method for business use of home deduction. E file 2010 taxes for free  The IRS now provides a simplified method to determine your expenses for business use of your home. E file 2010 taxes for free For more information, see the Instructions for Schedule C (Form 1040). E file 2010 taxes for free Reminders Future developments. E file 2010 taxes for free  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. E file 2010 taxes for free irs. E file 2010 taxes for free gov/pub530. E file 2010 taxes for free Residential energy credits. E file 2010 taxes for free  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. E file 2010 taxes for free See Form 5695, Residential Energy Credits, for more information. E file 2010 taxes for free Home Affordable Modification Program (HAMP). E file 2010 taxes for free  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. E file 2010 taxes for free Hardest Hit Fund and Emergency Homeowners' Loan Programs. E file 2010 taxes for free  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. E file 2010 taxes for free For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. E file 2010 taxes for free Mortgage debt forgiveness. E file 2010 taxes for free  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. E file 2010 taxes for free You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. E file 2010 taxes for free See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. E file 2010 taxes for free Repayment of first-time homebuyer credit. E file 2010 taxes for free  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. E file 2010 taxes for free If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. E file 2010 taxes for free See Form 5405 and its instructions for details and for exceptions to the repayment rule. E file 2010 taxes for free Photographs of missing children. E file 2010 taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2010 taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2010 taxes for free 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. E file 2010 taxes for free Introduction This publication provides tax information for homeowners. E file 2010 taxes for free Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. E file 2010 taxes for free The following topics are explained. E file 2010 taxes for free How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. E file 2010 taxes for free What you can and cannot deduct on your tax return. E file 2010 taxes for free The tax credit you can claim if you received a mortgage credit certificate when you bought your home. E file 2010 taxes for free Why you should keep track of adjustments to the basis of your home. E file 2010 taxes for free (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. E file 2010 taxes for free ) What records you should keep as proof of the basis and adjusted basis. E file 2010 taxes for free Comments and suggestions. E file 2010 taxes for free   We welcome your comments about this publication and your suggestions for future editions. E file 2010 taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2010 taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file 2010 taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2010 taxes for free   You can send your comments from www. E file 2010 taxes for free irs. E file 2010 taxes for free gov/formspubs/. E file 2010 taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. E file 2010 taxes for free   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. E file 2010 taxes for free Ordering forms and publications. E file 2010 taxes for free   Visit www. E file 2010 taxes for free irs. E file 2010 taxes for free 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. E file 2010 taxes for free Internal Revenue Service 1201 N. E file 2010 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file 2010 taxes for free   If you have a tax question, check the information available on IRS. E file 2010 taxes for free gov or call 1-800-829-1040. E file 2010 taxes for free We cannot answer tax questions sent to either of the above addresses. E file 2010 taxes for free Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. E file 2010 taxes for free Prev  Up  Next   Home   More Online Publications