Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Filling Out 1040x

H And R Block 1040xH&r Block At HomeFiling A Amended Tax Return1040ez Irs Form1040 Ez 2012Where To File 2012 Form 1040Turbotax MilitaryFree 1040x Forms Prepared OnlineFree State And Federal Tax Filing2011 1040ez Federal Income Tax Filing OnlineDo Students Need To File TaxesH&r Blaock2011 1040 Ez Form1040ez Tax Form InstructionsNeed To File 2011 TaxesFile 2012 And 2013 Taxes1040ez Free FilingAmending A Tax Return With TurbotaxFile 2012 Taxes Late FreeFiling Taxes Self EmployedFree Tax ExtentionFree Tax Filing For MilitaryState Income TaxNeed To Amend Tax Return1040ez Tax TablesFiling Taxes As A College StudentFile My 2012 Taxes Online FreeFree State TaxesWww Irs Gov E File2011 Irs Forms PublicationsFile Free Taxes For 2011 No Printing NeededFree E-file State Taxes OnlyForm 4868E File State ReturnHow Do I File My 2010 Taxes For FreeFree State Tax Filing For Low IncomeFree File 1040ezState Income Tax FormsFree Tax Filing For College Students1040x Taxact

Filling Out 1040x

Filling out 1040x Publication 15-T - Introductory Material Prev  Up  Next   Home   More Online Publications
Español

Public Service and Volunteerism

Learn about government jobs, volunteering your time, donating money, and much more.

The Filling Out 1040x

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