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How To File 2012 Tax Return Late

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How To File 2012 Tax Return Late

How to file 2012 tax return late Publication 584 - Main Content Table of Contents LossesCost or other basis. How to file 2012 tax return late Fair market value. How to file 2012 tax return late Exception for personal-use real property. How to file 2012 tax return late More information. How to file 2012 tax return late Comments and SuggestionsOrdering forms and publications. How to file 2012 tax return late Tax questions. How to file 2012 tax return late How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file 2012 tax return late Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. How to file 2012 tax return late However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. How to file 2012 tax return late Any reimbursement you receive will reduce the loss. How to file 2012 tax return late If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. How to file 2012 tax return late Amount of loss. How to file 2012 tax return late   You figure the amount of your loss using the following steps. How to file 2012 tax return late Determine your cost or other basis in the property before the casualty or theft. How to file 2012 tax return late Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. How to file 2012 tax return late (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. How to file 2012 tax return late ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. How to file 2012 tax return late Apply the deduction limits, discussed later, to determine the amount of your deductible loss. How to file 2012 tax return late Cost or other basis. How to file 2012 tax return late   Cost or other basis usually means original cost plus improvements. How to file 2012 tax return late If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How to file 2012 tax return late If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to file 2012 tax return late Fair market value. How to file 2012 tax return late   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How to file 2012 tax return late When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. How to file 2012 tax return late Separate computations. How to file 2012 tax return late   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. How to file 2012 tax return late Then combine the losses to determine the total loss from that casualty or theft. How to file 2012 tax return late Exception for personal-use real property. How to file 2012 tax return late   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to file 2012 tax return late Figure the loss using the smaller of the following. How to file 2012 tax return late The decrease in FMV of the entire property. How to file 2012 tax return late The adjusted basis of the entire property. How to file 2012 tax return late Deduction limits. How to file 2012 tax return late   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. How to file 2012 tax return late You do this on Form 4684, section A. How to file 2012 tax return late If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. How to file 2012 tax return late You must reduce each casualty or theft loss by $100 ($100 rule). How to file 2012 tax return late You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). How to file 2012 tax return late More information. How to file 2012 tax return late   For more information about the deduction limits, see Publication 547. How to file 2012 tax return late When your loss is deductible. How to file 2012 tax return late   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. How to file 2012 tax return late You can generally deduct a theft loss only in the year you discovered your property was stolen. How to file 2012 tax return late However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. How to file 2012 tax return late For details, see Disaster Area Losses in Publication 547. How to file 2012 tax return late Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How to file 2012 tax return late You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file 2012 tax return late NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How to file 2012 tax return late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2012 tax return late You can email us at taxforms@irs. How to file 2012 tax return late gov. How to file 2012 tax return late Please put “Publications Comment” on the subject line. How to file 2012 tax return late You can also send us comments from www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/formspubs. How to file 2012 tax return late Select “Comment on Tax Forms and Publications” under “Information about. How to file 2012 tax return late ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 2012 tax return late Ordering forms and publications. How to file 2012 tax return late   Visit www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file 2012 tax return late Internal Revenue Service 1201 N. How to file 2012 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file 2012 tax return late   If you have a tax question, check the information available on IRS. How to file 2012 tax return late gov or call 1-800-829-1040. How to file 2012 tax return late We cannot answer tax questions sent to either of the above addresses. How to file 2012 tax return late How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file 2012 tax return late By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2012 tax return late Free help with your return. How to file 2012 tax return late   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file 2012 tax return late The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file 2012 tax return late Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file 2012 tax return late To find the nearest VITA or TCE site, visit IRS. How to file 2012 tax return late gov or call 1-800-906-9887 or 1-800-829-1040. How to file 2012 tax return late   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file 2012 tax return late To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to file 2012 tax return late aarp. How to file 2012 tax return late org/money/taxaide. How to file 2012 tax return late   For more information on these programs, go to IRS. How to file 2012 tax return late gov and enter keyword “VITA” in the upper right-hand corner. How to file 2012 tax return late Internet. How to file 2012 tax return late You can access the IRS website at IRS. How to file 2012 tax return late gov 24 hours a day, 7 days a week to: E-file your return. How to file 2012 tax return late Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file 2012 tax return late Check the status of your 2011 refund. How to file 2012 tax return late Go to IRS. How to file 2012 tax return late gov and click on Where's My Refund. How to file 2012 tax return late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2012 tax return late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2012 tax return late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2012 tax return late Download forms, including talking tax forms, instructions, and publications. How to file 2012 tax return late Order IRS products online. How to file 2012 tax return late Research your tax questions online. How to file 2012 tax return late Search publications online by topic or keyword. How to file 2012 tax return late Use the online Internal Revenue Code, regulations, or other official guidance. How to file 2012 tax return late View Internal Revenue Bulletins (IRBs) published in the last few years. How to file 2012 tax return late Figure your withholding allowances using the withholding calculator online at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/individuals. How to file 2012 tax return late Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/individuals. How to file 2012 tax return late Sign up to receive local and national tax news by email. How to file 2012 tax return late Get information on starting and operating a small business. How to file 2012 tax return late Phone. How to file 2012 tax return late Many services are available by phone. How to file 2012 tax return late   Ordering forms, instructions, and publications. How to file 2012 tax return late Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file 2012 tax return late You should receive your order within 10 days. How to file 2012 tax return late Asking tax questions. How to file 2012 tax return late Call the IRS with your tax questions at 1-800-829-1040. How to file 2012 tax return late Solving problems. How to file 2012 tax return late You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2012 tax return late Call your local Taxpayer Assistance Center for an appointment. How to file 2012 tax return late To find the number, go to www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late TTY/TDD equipment. How to file 2012 tax return late If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file 2012 tax return late TeleTax topics. How to file 2012 tax return late Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file 2012 tax return late Refund information. How to file 2012 tax return late To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file 2012 tax return late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2012 tax return late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2012 tax return late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2012 tax return late If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file 2012 tax return late Other refund information. How to file 2012 tax return late To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to file 2012 tax return late Evaluating the quality of our telephone services. How to file 2012 tax return late To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file 2012 tax return late One method is for a second IRS representative to listen in on or record random telephone calls. How to file 2012 tax return late Another is to ask some callers to complete a short survey at the end of the call. How to file 2012 tax return late Walk-in. How to file 2012 tax return late Many products and services are available on a walk-in basis. How to file 2012 tax return late   Products. How to file 2012 tax return late You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file 2012 tax return late Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file 2012 tax return late Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file 2012 tax return late Services. How to file 2012 tax return late You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file 2012 tax return late An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file 2012 tax return late If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file 2012 tax return late No appointment is necessary—just walk in. How to file 2012 tax return late If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file 2012 tax return late A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file 2012 tax return late If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file 2012 tax return late All other issues will be handled without an appointment. How to file 2012 tax return late To find the number of your local office, go to  www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2012 tax return late Mail. How to file 2012 tax return late You can send your order for forms, instructions, and publications to the address below. How to file 2012 tax return late You should receive a response within 10 days after your request is received. How to file 2012 tax return late  Internal Revenue Service 1201 N. How to file 2012 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to file 2012 tax return late   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file 2012 tax return late Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to file 2012 tax return late We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to file 2012 tax return late Remember, the worst thing you can do is nothing at all. How to file 2012 tax return late   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to file 2012 tax return late You face (or your business is facing) an immediate threat of adverse action. How to file 2012 tax return late You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to file 2012 tax return late   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to file 2012 tax return late You will be assigned to one advocate who will be with you at every turn. How to file 2012 tax return late We have offices in every state, the District of Columbia, and Puerto Rico. How to file 2012 tax return late Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to file 2012 tax return late And our services are always free. How to file 2012 tax return late   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to file 2012 tax return late Our tax toolkit at www. How to file 2012 tax return late TaxpayerAdvocate. How to file 2012 tax return late irs. How to file 2012 tax return late gov can help you understand these rights. How to file 2012 tax return late   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate. How to file 2012 tax return late You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to file 2012 tax return late   TAS also handles large-scale or systemic problems that affect many taxpayers. How to file 2012 tax return late If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate. How to file 2012 tax return late Low Income Taxpayer Clinics (LITCs). How to file 2012 tax return late   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to file 2012 tax return late Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to file 2012 tax return late These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to file 2012 tax return late Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to file 2012 tax return late For more information and to find a clinic near you, see the LITC page on www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to file 2012 tax return late This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to file 2012 tax return late Free tax services. How to file 2012 tax return late   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to file 2012 tax return late Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to file 2012 tax return late The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to file 2012 tax return late The majority of the information and services listed in this publication are available to you free of charge. How to file 2012 tax return late If there is a fee associated with a resource or service, it is listed in the publication. How to file 2012 tax return late   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file 2012 tax return late DVD for tax products. How to file 2012 tax return late You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file 2012 tax return late Prior-year forms, instructions, and publications. How to file 2012 tax return late Tax Map: an electronic research tool and finding aid. How to file 2012 tax return late Tax law frequently asked questions. How to file 2012 tax return late Tax Topics from the IRS telephone response system. How to file 2012 tax return late Internal Revenue Code—Title 26 of the U. How to file 2012 tax return late S. How to file 2012 tax return late Code. How to file 2012 tax return late Links to other Internet based Tax Research Materials. How to file 2012 tax return late Fill-in, print, and save features for most tax forms. How to file 2012 tax return late Internal Revenue Bulletins. How to file 2012 tax return late Toll-free and email technical support. How to file 2012 tax return late Two releases during the year. How to file 2012 tax return late  – The first release will ship the beginning of January 2012. How to file 2012 tax return late  – The final release will ship the beginning of March 2012. How to file 2012 tax return late Purchase the DVD from National Technical Information Service (NTIS) at www. How to file 2012 tax return late irs. How to file 2012 tax return late gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to file 2012 tax return late Prev  Up  Next   Home   More Online Publications
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The How To File 2012 Tax Return Late

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