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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

How To Ammend A Federal Tax Return

I Need To File 2009 Tax ReturnFederal 1040ezOhio State Tax Forms 20112013 State Tax ReturnForm 1040x 2008Turbo Tax For MilitaryHow To File My 2012 Taxes LateTax Preparation SoftwareH&r Block Tax Cut 2011File 2011 Taxes Online Turbotax2012 Income TaxWww Irs Gov Form1040xFree Tax Preparation SitesTax FormsTax Forms 2011 IrsIrs Form 1040ez Tax TablesIrs 2011 Tax Forms1040 FormsIrs FreefileFree Tax Services Online1040 Nr EzMilitary Onesource TaxesFree Tax ExtensionsTax Planning Us 2007 TaxesTaxslayer 2011File 2010 Taxes Free OnlineIrs GovFile Amended Tax Return 2010 OnlineIrs Form 1040x Instructions2012 Tax ReturnsFederal Tax Ez Form 201110 40 EzForm 1040 EzFile Tax Extension1040ez Income Tax FormHow To File 2012 Tax ReturnsDo College Students Have To File Taxes2008 Amended Tax Return InstructionsTurbotax 2012 FreeState Taxes For Military

How To Ammend A Federal Tax Return

How to ammend a federal tax return 31. How to ammend a federal tax return   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. How to ammend a federal tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. How to ammend a federal tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. How to ammend a federal tax return Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. How to ammend a federal tax return . How to ammend a federal tax return  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). How to ammend a federal tax return NIIT is a 3. How to ammend a federal tax return 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. How to ammend a federal tax return Use Form 8960, Net Investment Income Tax, to figure this tax. How to ammend a federal tax return For more information on NIIT, go to www. How to ammend a federal tax return irs. How to ammend a federal tax return gov and enter “Net Investment Income Tax” in the search box. How to ammend a federal tax return Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. How to ammend a federal tax return If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. How to ammend a federal tax return (See Parent's Election To Report Child's Interest and Dividends , later. How to ammend a federal tax return ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. How to ammend a federal tax return (See Tax for Certain Children Who Have Unearned Income , later. How to ammend a federal tax return ) For these rules, the term “child” includes a legally adopted child and a stepchild. How to ammend a federal tax return These rules apply whether or not the child is a dependent. How to ammend a federal tax return Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. How to ammend a federal tax return The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . How to ammend a federal tax return Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. How to ammend a federal tax return Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . How to ammend a federal tax return Parents are married. How to ammend a federal tax return   If the child's parents file separate returns, use the return of the parent with the greater taxable income. How to ammend a federal tax return Parents not living together. How to ammend a federal tax return   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. How to ammend a federal tax return If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. How to ammend a federal tax return   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. How to ammend a federal tax return Parents are divorced. How to ammend a federal tax return   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. How to ammend a federal tax return Custodial parent remarried. How to ammend a federal tax return   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. How to ammend a federal tax return Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. How to ammend a federal tax return Do not use the return of the noncustodial parent. How to ammend a federal tax return   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. How to ammend a federal tax return If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. How to ammend a federal tax return Parents never married. How to ammend a federal tax return   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. How to ammend a federal tax return If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. How to ammend a federal tax return Widowed parent remarried. How to ammend a federal tax return   If a widow or widower remarries, the new spouse is treated as the child's other parent. How to ammend a federal tax return The rules explained earlier under Custodial parent remarried apply. How to ammend a federal tax return Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. How to ammend a federal tax return If you do, your child will not have to file a return. How to ammend a federal tax return You can make this election only if all the following conditions are met. How to ammend a federal tax return Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. How to ammend a federal tax return Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). How to ammend a federal tax return The child's gross income was less than $10,000. How to ammend a federal tax return The child is required to file a return unless you make this election. How to ammend a federal tax return The child does not file a joint return for the year. How to ammend a federal tax return No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. How to ammend a federal tax return No federal income tax was taken out of your child's income under the backup withholding rules. How to ammend a federal tax return You are the parent whose return must be used when applying the special tax rules for children. How to ammend a federal tax return (See Which Parent's Return To Use , earlier. How to ammend a federal tax return ) These conditions are also shown in Figure 31-A. How to ammend a federal tax return Certain January 1 birthdays. How to ammend a federal tax return   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. How to ammend a federal tax return You cannot make this election for such a child unless the child was a full-time student. How to ammend a federal tax return   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. How to ammend a federal tax return You cannot make this election for such a child. How to ammend a federal tax return Full-time student. How to ammend a federal tax return   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. How to ammend a federal tax return A school includes a technical, trade, or mechanical school. How to ammend a federal tax return It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How to ammend a federal tax return How to make the election. How to ammend a federal tax return   Make the election by attaching Form 8814 to your Form 1040. How to ammend a federal tax return (If you make this election, you cannot file Form 1040A or Form 1040EZ. How to ammend a federal tax return ) Attach a separate Form 8814 for each child for whom you make the election. How to ammend a federal tax return You can make the election for one or more children and not for others. How to ammend a federal tax return Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. How to ammend a federal tax return Rate may be higher. How to ammend a federal tax return   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. How to ammend a federal tax return This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. How to ammend a federal tax return However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. How to ammend a federal tax return Deductions you cannot take. How to ammend a federal tax return   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. How to ammend a federal tax return The additional standard deduction if the child is blind. How to ammend a federal tax return The deduction for a penalty on an early withdrawal of your child's savings. How to ammend a federal tax return Itemized deductions (such as your child's investment expenses or charitable contributions). How to ammend a federal tax return Reduced deductions or credits. How to ammend a federal tax return   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. How to ammend a federal tax return Deduction for contributions to a traditional individual retirement arrangement (IRA). How to ammend a federal tax return Deduction for student loan interest. How to ammend a federal tax return Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. How to ammend a federal tax return Credit for child and dependent care expenses. How to ammend a federal tax return Child tax credit. How to ammend a federal tax return Education tax credits. How to ammend a federal tax return Earned income credit. How to ammend a federal tax return Penalty for underpayment of estimated tax. How to ammend a federal tax return   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. How to ammend a federal tax return If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. How to ammend a federal tax return See chapter 4 for more information. How to ammend a federal tax return Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. How to ammend a federal tax return Only the amount over $2,000 is added to your income. How to ammend a federal tax return The amount over $2,000 is shown on Form 8814, line 6. How to ammend a federal tax return Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. How to ammend a federal tax return Include the amount from Form 8814, line 12, on Form 1040, line 21. How to ammend a federal tax return Enter “Form 8814” on the dotted line next to line 21. How to ammend a federal tax return If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. How to ammend a federal tax return Capital gain distributions and qualified dividends. How to ammend a federal tax return   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. How to ammend a federal tax return If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. How to ammend a federal tax return Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. How to ammend a federal tax return This tax is added to the tax figured on your income. How to ammend a federal tax return This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. How to ammend a federal tax return Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. How to ammend a federal tax return Check box a on Form 1040, line 44. How to ammend a federal tax return Figure 31-A. How to ammend a federal tax return Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. How to ammend a federal tax return Figure 31–A. How to ammend a federal tax return Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. How to ammend a federal tax return If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. How to ammend a federal tax return Attach the completed form to the child's Form 1040 or Form 1040A. How to ammend a federal tax return When Form 8615 must be filed. How to ammend a federal tax return   Form 8615 must be filed for a child if all of the following statements are true. How to ammend a federal tax return The child's investment income was more than $2,000. How to ammend a federal tax return The child is required to file a return for 2013. How to ammend a federal tax return The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. How to ammend a federal tax return At least one of the child's parents was alive at the end of 2013. How to ammend a federal tax return The child does not file a joint return for 2013. How to ammend a federal tax return These conditions are also shown in  Figure 31-B. How to ammend a federal tax return Earned income. How to ammend a federal tax return   Earned income includes salaries, wages, tips, and other payments received for personal services performed. How to ammend a federal tax return It does not include unearned income as defined later in this chapter. How to ammend a federal tax return Support. How to ammend a federal tax return   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. How to ammend a federal tax return To figure your child's support, count support provided by you, your child, and others. How to ammend a federal tax return However, a scholarship received by your child is not considered support if your child is a full-time student. How to ammend a federal tax return See chapter 3 for details about support. How to ammend a federal tax return Certain January 1 birthdays. How to ammend a federal tax return   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. How to ammend a federal tax return Figure 31-B. How to ammend a federal tax return Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. How to ammend a federal tax return Figure 31-B. How to ammend a federal tax return Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. How to ammend a federal tax return . How to ammend a federal tax return . How to ammend a federal tax return THEN, at the end of 2013, the child is considered to be. How to ammend a federal tax return . How to ammend a federal tax return . How to ammend a federal tax return January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. How to ammend a federal tax return The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. How to ammend a federal tax return  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. How to ammend a federal tax return  ***Do not use Form 8615 for this child. How to ammend a federal tax return Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. How to ammend a federal tax return (If the parents filed a joint return, enter the name and social security number listed first on the joint return. How to ammend a federal tax return ) On line C, check the box for the parent's filing status. How to ammend a federal tax return See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. How to ammend a federal tax return Parent with different tax year. How to ammend a federal tax return   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. How to ammend a federal tax return Parent's return information not known timely. How to ammend a federal tax return   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. How to ammend a federal tax return   You can use any reasonable estimate. How to ammend a federal tax return This includes using information from last year's return. How to ammend a federal tax return If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. How to ammend a federal tax return    When you get the correct information, file an amended return on Form 1040X, Amended U. How to ammend a federal tax return S. How to ammend a federal tax return Individual Income Tax Return. How to ammend a federal tax return   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How to ammend a federal tax return S. How to ammend a federal tax return Individual Income Tax Return. How to ammend a federal tax return Extensions are discussed in chapter 1. How to ammend a federal tax return Step 1. How to ammend a federal tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. How to ammend a federal tax return To do that, use Form 8615, Part I. How to ammend a federal tax return Line 1 (unearned income). How to ammend a federal tax return   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. How to ammend a federal tax return Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. How to ammend a federal tax return Form 1040EZ cannot be used if Form 8615 must be filed. How to ammend a federal tax return   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. How to ammend a federal tax return   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. How to ammend a federal tax return Unearned income defined. How to ammend a federal tax return   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. How to ammend a federal tax return It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. How to ammend a federal tax return Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). How to ammend a federal tax return Nontaxable income. How to ammend a federal tax return   For this purpose, unearned income includes only amounts the child must include in total income. How to ammend a federal tax return Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. How to ammend a federal tax return Income from property received as a gift. How to ammend a federal tax return   A child's unearned income includes all income produced by property belonging to the child. How to ammend a federal tax return This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. How to ammend a federal tax return   A child's unearned income includes income produced by property given as a gift to the child. How to ammend a federal tax return This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. How to ammend a federal tax return Example. How to ammend a federal tax return Amanda Black, age 13, received the following income. How to ammend a federal tax return Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. How to ammend a federal tax return Amanda's unearned income is $2,100. How to ammend a federal tax return This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). How to ammend a federal tax return Her wages are earned (not unearned) income because they are received for work actually done. How to ammend a federal tax return Her tax-exempt interest is not included because it is nontaxable. How to ammend a federal tax return Trust income. How to ammend a federal tax return   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. How to ammend a federal tax return   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. How to ammend a federal tax return Line 2 (deductions). How to ammend a federal tax return   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. How to ammend a federal tax return   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. How to ammend a federal tax return Directly connected. How to ammend a federal tax return   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. How to ammend a federal tax return These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. How to ammend a federal tax return   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). How to ammend a federal tax return Only the amount greater than 2% of the child's adjusted gross income can be deducted. How to ammend a federal tax return See chapter 28 for more information. How to ammend a federal tax return Example 1. How to ammend a federal tax return Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. How to ammend a federal tax return His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. How to ammend a federal tax return Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. How to ammend a federal tax return Example 2. How to ammend a federal tax return Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. How to ammend a federal tax return She has no other income. How to ammend a federal tax return She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. How to ammend a federal tax return Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). How to ammend a federal tax return The amount on line 2 is $2,050. How to ammend a federal tax return This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. How to ammend a federal tax return Line 3. How to ammend a federal tax return   Subtract line 2 from line 1 and enter the result on this line. How to ammend a federal tax return If zero or less, do not complete the rest of the form. How to ammend a federal tax return However, you must still attach Form 8615 to the child's tax return. How to ammend a federal tax return Figure the tax on the child's taxable income in the normal manner. How to ammend a federal tax return Line 4 (child's taxable income). How to ammend a federal tax return   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. How to ammend a federal tax return   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. How to ammend a federal tax return 929. How to ammend a federal tax return Line 5 (net unearned income). How to ammend a federal tax return   A child's net unearned income cannot be more than his or her taxable income. How to ammend a federal tax return Enter on Form 8615, line 5, the smaller of line 3 or line 4. How to ammend a federal tax return This is the child's net unearned income. How to ammend a federal tax return   If zero or less, do not complete the rest of the form. How to ammend a federal tax return However, you must still attach Form 8615 to the child's tax return. How to ammend a federal tax return Figure the tax on the child's taxable income in the normal manner. How to ammend a federal tax return Step 2. How to ammend a federal tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. How to ammend a federal tax return The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. How to ammend a federal tax return When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. How to ammend a federal tax return For example, do not refigure the medical expense deduction. How to ammend a federal tax return Figure the tentative tax on Form 8615, lines 6 through 13. How to ammend a federal tax return Note. How to ammend a federal tax return If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. How to ammend a federal tax return Line 6 (parent's taxable income). How to ammend a federal tax return   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. How to ammend a federal tax return   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. How to ammend a federal tax return Line 7 (net unearned income of other children). How to ammend a federal tax return   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. How to ammend a federal tax return Do not include the amount from line 5 of the Form 8615 being completed. How to ammend a federal tax return Example. How to ammend a federal tax return Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. How to ammend a federal tax return The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. How to ammend a federal tax return Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). How to ammend a federal tax return Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). How to ammend a federal tax return Other children's information not available. How to ammend a federal tax return   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. How to ammend a federal tax return See Parent's return information not known timely , earlier. How to ammend a federal tax return Line 11 (tentative tax). How to ammend a federal tax return   Subtract line 10 from line 9 and enter the result on this line. How to ammend a federal tax return This is the tentative tax. How to ammend a federal tax return   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. How to ammend a federal tax return Also skip the discussion for lines 12a and 12b that follows. How to ammend a federal tax return Lines 12a and 12b (dividing the tentative tax). How to ammend a federal tax return   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. How to ammend a federal tax return This is done on lines 12a, 12b, and 13. How to ammend a federal tax return Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. How to ammend a federal tax return Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. How to ammend a federal tax return Example. How to ammend a federal tax return In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. How to ammend a federal tax return The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). How to ammend a federal tax return The decimal on line 12b is  . How to ammend a federal tax return 333, figured as follows and rounded to three places. How to ammend a federal tax return   $800 = . How to ammend a federal tax return 333     $2,400   Step 3. How to ammend a federal tax return Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. How to ammend a federal tax return This is the child's tax. How to ammend a federal tax return It is figured on Form 8615, lines 14 through 18. How to ammend a federal tax return Alternative minimum tax. How to ammend a federal tax return   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. How to ammend a federal tax return See Alternative Minimum Tax (AMT) in chapter 30. How to ammend a federal tax return    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. How to ammend a federal tax return For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. How to ammend a federal tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Make a Complaint About a Tax Return Preparer

Most paid tax return preparers are professional, honest and provide excellent service to their clients. The IRS is committed to investigating those who do not meet these standards. For example:

  • Failing to sign tax returns they prepare
  • Failing to use a Preparer Tax Identification Number or using an invalid PTIN
  • Failing to provide clients a copy of their tax return
  • Failing to return a client's records
  • Preparing tax returns with a client's last pay stub
  • Creating false exemptions or dependents
  • Creating false expenses, deductions or credits
  • Creating or omitting income
  • Using an incorrect filing status
  • Altering documents
  • Embezzling a client's refund
  • Using off-the-shelf software or IRS Free File instead of professional software
  • Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary

If you have a complaint, report it on Form 14157, Complaint: Tax Return Preparer. Complete the form and mail it to:
 
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
 
IRS Tax Tip 2014-07 provides tips on choosing a tax preparer.

Page Last Reviewed or Updated: 11-Feb-2014

The How To Ammend A Federal Tax Return

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