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How To Amend A Prior Year Tax Return

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How To Amend A Prior Year Tax Return

How to amend a prior year tax return Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. How to amend a prior year tax return Para pedir formularios y publicaciones. How to amend a prior year tax return Preguntas sobre los impuestos. How to amend a prior year tax return Todo material en esta publicación puede ser reimpreso gratuitamente. How to amend a prior year tax return Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. How to amend a prior year tax return Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. How to amend a prior year tax return Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. How to amend a prior year tax return Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. How to amend a prior year tax return Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. How to amend a prior year tax return Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. How to amend a prior year tax return Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. How to amend a prior year tax return Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. How to amend a prior year tax return La mayor parte de estos cambios se abordan en más detalle en esta publicación. How to amend a prior year tax return Acontecimientos futuros. How to amend a prior year tax return  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. How to amend a prior year tax return irs. How to amend a prior year tax return gov/pub17sp. How to amend a prior year tax return Impuesto Adicional del Medicare. How to amend a prior year tax return  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. How to amend a prior year tax return 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. How to amend a prior year tax return El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend a prior year tax return Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. How to amend a prior year tax return Impuesto sobre los ingresos netos de inversión. How to amend a prior year tax return  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How to amend a prior year tax return Este impuesto es el 3. How to amend a prior year tax return 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend a prior year tax return Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. How to amend a prior year tax return Cambio en las tasas tributarias. How to amend a prior year tax return  La tasa tributaria mayor es de 39. How to amend a prior year tax return 6%. How to amend a prior year tax return Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. How to amend a prior year tax return Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. How to amend a prior year tax return  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. How to amend a prior year tax return Vea el capítulo 16 . How to amend a prior year tax return Gastos médicos y dentales. How to amend a prior year tax return  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. How to amend a prior year tax return 5% si usted o su cónyuge tiene 65 años de edad o más). How to amend a prior year tax return Vea el capítulo 21 . How to amend a prior year tax return Aumento de la cantidad de la exención personal para determinados contribuyentes. How to amend a prior year tax return  La exención personal que le corresponde a usted ha aumentado a $3,900. How to amend a prior year tax return Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend a prior year tax return Vea el capítulo 3 . How to amend a prior year tax return Límite sobre las deducciones detalladas. How to amend a prior year tax return  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend a prior year tax return Vea el capítulo 29 . How to amend a prior year tax return Matrimonio entre el mismo sexo. How to amend a prior year tax return  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. How to amend a prior year tax return Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. How to amend a prior year tax return Vea el capítulo 2 . How to amend a prior year tax return Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. How to amend a prior year tax return Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . How to amend a prior year tax return Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). How to amend a prior year tax return  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). How to amend a prior year tax return Vea el capítulo 5 . How to amend a prior year tax return Créditos tributarios que vencen. How to amend a prior year tax return  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. How to amend a prior year tax return Usted no puede reclamar ninguno de éstos en su declaración del año 2013. How to amend a prior year tax return Vea el capítulo 37 . How to amend a prior year tax return Esquemas de inversión de tipo Ponzi. How to amend a prior year tax return  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. How to amend a prior year tax return Vea el capítulo 25 . How to amend a prior year tax return Método simplificado para la deducción por oficina en el hogar. How to amend a prior year tax return  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. How to amend a prior year tax return Vea la Publicación 587, disponible en inglés. How to amend a prior year tax return Tarifas estándar por milla. How to amend a prior year tax return  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. How to amend a prior year tax return Vea el capítulo 26 . How to amend a prior year tax return Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. How to amend a prior year tax return Vea el capítulo 21 . How to amend a prior year tax return Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. How to amend a prior year tax return Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to amend a prior year tax return Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. How to amend a prior year tax return Muchos de estos asuntos se explican más adelante en esta publicación. How to amend a prior year tax return Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. How to amend a prior year tax return  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. How to amend a prior year tax return Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Proteja su documentación tributaria contra el robo de identidad. How to amend a prior year tax return  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. How to amend a prior year tax return Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. How to amend a prior year tax return Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. How to amend a prior year tax return Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . How to amend a prior year tax return Números de identificación del contribuyente. How to amend a prior year tax return  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. How to amend a prior year tax return Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. How to amend a prior year tax return Por lo general, este número es el número de Seguro Social de la persona. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Ingreso de fuentes en el extranjero. How to amend a prior year tax return  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. How to amend a prior year tax return Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. How to amend a prior year tax return Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). How to amend a prior year tax return Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. How to amend a prior year tax return Para más detalles, vea la Publicación 54, Tax Guide for U. How to amend a prior year tax return S. How to amend a prior year tax return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. How to amend a prior year tax return Activos financieros extranjeros. How to amend a prior year tax return  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. How to amend a prior year tax return Vea www. How to amend a prior year tax return IRS. How to amend a prior year tax return gov/form8938, en inglés, para más detalles. How to amend a prior year tax return Prórroga automática de 6 meses para presentar la declaración de impuestos. How to amend a prior year tax return  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Incluya su número de teléfono en la declaración. How to amend a prior year tax return  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. How to amend a prior year tax return Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. How to amend a prior year tax return Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. How to amend a prior year tax return Pago de los impuestos. How to amend a prior year tax return   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. How to amend a prior year tax return Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. How to amend a prior year tax return Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Maneras más rápidas de presentar su declaración. How to amend a prior year tax return  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. How to amend a prior year tax return Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Presentación electrónica gratuita de la declaración. How to amend a prior year tax return  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Cambio de dirección. How to amend a prior year tax return  Si cambia de dirección, debe notificarle al IRS. How to amend a prior year tax return Vea el tema titulado Cambio de Dirección , en el capítulo 1. How to amend a prior year tax return Reembolsos de una declaración presentada fuera de plazo. How to amend a prior year tax return  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Declaraciones de impuestos frívolas. How to amend a prior year tax return  El IRS ha publicado una lista de posturas identificadas como frívolas. How to amend a prior year tax return La multa por presentar una declaración de impuestos frívola es de $5,000. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Reclamación errónea de reembolso o crédito. How to amend a prior year tax return  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. How to amend a prior year tax return Vea el capítulo 1 . How to amend a prior year tax return Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. How to amend a prior year tax return   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. How to amend a prior year tax return Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. How to amend a prior year tax return Servicio a los contribuyentes. How to amend a prior year tax return  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. How to amend a prior year tax return Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How to amend a prior year tax return Mandato para preparadores de impuestos sobre el sistema e-file. How to amend a prior year tax return  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. How to amend a prior year tax return Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. How to amend a prior year tax return Inspector General del Tesoro para la Administración Tributaria. How to amend a prior year tax return   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). How to amend a prior year tax return Puede mantenerse anónimo. How to amend a prior year tax return Fotografías de niños desaparecidos. How to amend a prior year tax return  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). How to amend a prior year tax return Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. How to amend a prior year tax return Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. How to amend a prior year tax return Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. How to amend a prior year tax return La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. How to amend a prior year tax return Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. How to amend a prior year tax return Cómo está organizada esta publicación. How to amend a prior year tax return   Esta publicación sigue de cerca el Formulario 1040, U. How to amend a prior year tax return S. How to amend a prior year tax return Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. How to amend a prior year tax return Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. How to amend a prior year tax return Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. How to amend a prior year tax return No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. How to amend a prior year tax return Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. How to amend a prior year tax return   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. How to amend a prior year tax return Qué se incluye en esta publicación. How to amend a prior year tax return   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. How to amend a prior year tax return La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. How to amend a prior year tax return Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. How to amend a prior year tax return Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. How to amend a prior year tax return La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. How to amend a prior year tax return   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. How to amend a prior year tax return También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. How to amend a prior year tax return   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. How to amend a prior year tax return Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. How to amend a prior year tax return Iconos. How to amend a prior year tax return   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. How to amend a prior year tax return Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. How to amend a prior year tax return Qué no se incluye en esta publicación. How to amend a prior year tax return   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. How to amend a prior year tax return Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). How to amend a prior year tax return   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. How to amend a prior year tax return Publicación 535, Business Expenses (Gastos de negocios), en inglés. How to amend a prior year tax return Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. How to amend a prior year tax return Ayuda del IRS. How to amend a prior year tax return   Existen muchas maneras en que puede obtener ayuda del IRS. How to amend a prior year tax return Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How to amend a prior year tax return Comentarios y sugerencias. How to amend a prior year tax return   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. How to amend a prior year tax return   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend a prior year tax return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. How to amend a prior year tax return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. How to amend a prior year tax return   Usted nos puede enviar comentarios desde la página web www. How to amend a prior year tax return irs. How to amend a prior year tax return gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). How to amend a prior year tax return   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. How to amend a prior year tax return Para pedir formularios y publicaciones. How to amend a prior year tax return   Visite www. How to amend a prior year tax return irs. How to amend a prior year tax return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. How to amend a prior year tax return  Internal Revenue Service 1201 N. How to amend a prior year tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. How to amend a prior year tax return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. How to amend a prior year tax return gov/espanol o llame al 1-800-829-1040. How to amend a prior year tax return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. How to amend a prior year tax return Misión del IRS. How to amend a prior year tax return   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. How to amend a prior year tax return Tabla 1. How to amend a prior year tax return Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. How to amend a prior year tax return Un sitio en Internet o una dirección de correo electrónico. 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Affordable Care Act Tax Provisions for Other Organizations

The Affordable Care Act contains some tax provisions that are currently in effect and more that will be implemented going forward. 

Information specifically for insurers, including self-insured organizations, certain business types and tax exempt and government organizations is listed below.  More information will be added to this page as it becomes available. For information regarding your role as an employer, visit the Affordable Care Act Tax Provisions for Employers.

Tax Provisions for Insurers             

Tax Provisions for Miscellaneous Business Types

Tax Provisions for Tax Exempt and Government Organizations

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Page Last Reviewed or Updated: 14-Mar-2014

The How To Amend A Prior Year Tax Return

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