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H&r Block File Taxes

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H&r Block File Taxes

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

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
IR-2014-30, March 19, 2014 — Taxpayers who did not file returns for tax year 2010 have until April 15 to claim their tax refunds.

Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014 — For the second quarter of 2014, interest rates remain the same.

More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File
IR-2014-28, March 13, 2014 — More taxpayers are e-filing from home computers in 2014 according to IRS filing season statistics.

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-27, March 10, 2014 — With business tax-filing deadlines fast approaching, the IRS encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and claim it if they qualify.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
IR-2014-26, March 10, 2014 — The IRS is seeking volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies taxpayer concerns, and makes recommendations for improving services.

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee
IR-2014-25 March 7, 2014 — The IRS is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

Reminder To Home-Based Businesses: Simplified Option for Claiming Home Office Deduction Now Available; May Deduct up to $1,500; Saves 1.6 Million Hours A Year
IR-2014-24, March 7, 2014 — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.

2014 Refunds Ahead of Last Year
IR-2014-23, March 6, 2014 — The IRS has issued more than 48 million refunds so far this year.

New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IR-2014-22, March 6, 2014 — The IRS released a new YouTube video designed to provide useful tax tips to married same-sex couples.

Low Income Taxpayer Clinic Program Reports on Activities
IR-2014-21, March 5, 2014 — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.

News Release and Fact Sheet Archive
News releases and fact sheets from November 2002 forward and an archive of news releases and fact sheets in PDF format back to 1997.

Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block File Taxes

H&r block file taxes 11. H&r block file taxes   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. H&r block file taxes By interview. H&r block file taxes Repeat examinations. H&r block file taxes The first part of this chapter explains some of your most important rights as a taxpayer. H&r block file taxes The second part explains the examination, appeal, collection, and refund processes. H&r block file taxes Declaration of Taxpayer Rights Protection of your rights. H&r block file taxes   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. H&r block file taxes Privacy and confidentiality. H&r block file taxes   The IRS will not disclose to anyone the information you give us, except as authorized by law. H&r block file taxes You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. H&r block file taxes Professional and courteous service. H&r block file taxes   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. H&r block file taxes If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. H&r block file taxes Representation. H&r block file taxes   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. H&r block file taxes Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. H&r block file taxes If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. H&r block file taxes   You can have someone accompany you at an interview. H&r block file taxes You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. H&r block file taxes Payment of only the correct amount of tax. H&r block file taxes   You are responsible for paying only the correct amount of tax due under the law—no more, no less. H&r block file taxes If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. H&r block file taxes Help with unresolved tax problems. H&r block file taxes   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. H&r block file taxes Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. H&r block file taxes For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. H&r block file taxes Appeals and judicial review. H&r block file taxes   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. H&r block file taxes You can also ask a court to review your case. H&r block file taxes Relief from certain penalties and interest. H&r block file taxes   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. H&r block file taxes We will waive interest that is the result of certain errors or delays caused by an IRS employee. H&r block file taxes Examinations, Appeals, Collections, and Refunds Examinations (audits). H&r block file taxes   We accept most taxpayers' returns as filed. H&r block file taxes If we inquire about your return or select it for examination, it does not suggest that you are dishonest. H&r block file taxes The inquiry or examination may or may not result in more tax. H&r block file taxes We may close your case without change; or, you may receive a refund. H&r block file taxes   The process of selecting a return for examination usually begins in one of two ways. H&r block file taxes First, we use computer programs to identify returns that may have incorrect amounts. H&r block file taxes These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. H&r block file taxes Second, we use information from outside sources that indicates that a return may have incorrect amounts. H&r block file taxes These sources may include newspapers, public records, and individuals. H&r block file taxes If we determine that the information is accurate and reliable, we may use it to select a return for examination. H&r block file taxes   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. H&r block file taxes The following sections give an overview of how we conduct examinations. H&r block file taxes By mail. H&r block file taxes   We handle many examinations and inquiries by mail. H&r block file taxes We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. H&r block file taxes You can respond by mail or you can request a personal interview with an examiner. H&r block file taxes If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. H&r block file taxes Please do not hesitate to write to us about anything you do not understand. H&r block file taxes By interview. H&r block file taxes   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. H&r block file taxes If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. H&r block file taxes If you do not agree with these changes, you can meet with the examiner's supervisor. H&r block file taxes Repeat examinations. H&r block file taxes   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. H&r block file taxes Appeals. H&r block file taxes   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. H&r block file taxes Most differences can be settled without expensive and time-consuming court trials. H&r block file taxes Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. H&r block file taxes   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. H&r block file taxes S. H&r block file taxes Tax Court, U. H&r block file taxes S. H&r block file taxes Court of Federal Claims, or the U. H&r block file taxes S. H&r block file taxes District Court where you live. H&r block file taxes If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. H&r block file taxes If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. H&r block file taxes You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. H&r block file taxes Collections. H&r block file taxes   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. H&r block file taxes It describes: What to do when you owe taxes. H&r block file taxes It describes what to do if you get a tax bill and what to do if you think your bill is wrong. H&r block file taxes It also covers making installment payments, delaying collection action, and submitting an offer in compromise. H&r block file taxes IRS collection actions. H&r block file taxes It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. H&r block file taxes   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. H&r block file taxes Innocent spouse relief. H&r block file taxes   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. H&r block file taxes To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. H&r block file taxes In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. H&r block file taxes Do not file Form 8857 with your Form 1040. H&r block file taxes For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. H&r block file taxes Refunds. H&r block file taxes   You can file a claim for refund if you think you paid too much tax. H&r block file taxes You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. H&r block file taxes The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. H&r block file taxes Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. H&r block file taxes   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. H&r block file taxes Prev  Up  Next   Home   More Online Publications