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Irs Extension Form 2012

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Irs Extension Form 2012

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Nevada Department of Business and Industry

Website: Nevada Department of Business and Industry

Address: Nevada Department of Business and Industry
Fight Fraud Task Force
555 E. Washington Ave., Suite 4900
Las Vegas, NV 89101

Phone Number: 702-486-2750

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Financial Institutions Division
2785 E. Desert Inn Rd., Suite 180
Las Vegas, NV 89121

Phone Number: 702-486-4120

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
2501 E. Sahara Ave., Suite 302
Las Vegas, NV 89104

Phone Number: 702-486-4009

Toll-free: 1-888-872-3234 (NV)

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
Consumer Services Section

1818 E. College Pkwy., Suite 103
Carson City, NV 89706

Phone Number: 775-687-0700

Toll-free: 1-888-872-3234 (NV)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
555 E. Washington Ave.,
Suite 5200
Las Vegas, NV 89101

Phone Number: 702-486-2440

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission - Northern NV

Website: Public Utilities Commission - Northern NV

Address: Public Utilities Commission - Northern NV
Consumer Complaint Resolution Division
1150 E. William St.
Carson City, NV 89701-3109

Phone Number: 775-684-6100

Public Utilities Commission - Southern NV

Website: Public Utilities Commission - Southern NV

Address: Public Utilities Commission - Southern NV
Consumer Complaint Resolution Division
9075 W. Diablo Dr., Suite 250
Las Vegas, NV 89148

Phone Number: 702-486-2600

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The Irs Extension Form 2012

Irs extension form 2012 Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. Irs extension form 2012 Homeowners association, Homeowners association assessments. Irs extension form 2012 Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. Irs extension form 2012 Construction, Construction. Irs extension form 2012 Cooperatives, Special Rules for Cooperatives, Cooperative apartment. Irs extension form 2012 Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. Irs extension form 2012 F Fire insurance premiums, Items not added to basis and not deductible. Irs extension form 2012 Form 1098, Mortgage Interest Statement 8396, How to claim the credit. Irs extension form 2012 , Figuring the Credit Free tax services, Free help with your tax return. Irs extension form 2012 G Gift of home, Gift Ground rent, Ground rent. Irs extension form 2012 H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. Irs extension form 2012 Received as gift, Gift Homeowners association assessments, Homeowners association assessments. Irs extension form 2012 House payment, Your house payment. Irs extension form 2012 Housing allowance, minister or military, Minister's or military housing allowance. Irs extension form 2012 I Improvements, Improvements. Irs extension form 2012 Inheritance, Inheritance Insurance, Nondeductible payments. Irs extension form 2012 , Items not added to basis and not deductible. Irs extension form 2012 Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. Irs extension form 2012 K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. Irs extension form 2012 Local benefits, assessments for, Assessments for local benefits. Irs extension form 2012 M MCC (Mortgage credit certificate), Who qualifies. Irs extension form 2012 Minister's or military housing allowance, Minister's or military housing allowance. Irs extension form 2012 Mortgage credit certificate (MCC), Who qualifies. Irs extension form 2012 Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. Irs extension form 2012 Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. Irs extension form 2012 Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. Irs extension form 2012 , Refund of overpaid interest. Irs extension form 2012 Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. Irs extension form 2012 N Nondeductible payments, Nondeductible payments. Irs extension form 2012 , Items not added to basis and not deductible. Irs extension form 2012 P Points, Points Prepaid interest, Prepaid interest. Irs extension form 2012 Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. Irs extension form 2012 , Real estate taxes. Irs extension form 2012 Refund or rebate, Refund or rebate of real estate taxes. Irs extension form 2012 Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. Irs extension form 2012 , Refund of overpaid interest. Irs extension form 2012 Real estate taxes, Refund or rebate of real estate taxes. Irs extension form 2012 Repairs, Repairs versus improvements. Irs extension form 2012 S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. Irs extension form 2012 Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. Irs extension form 2012 , Real estate taxes. Irs extension form 2012 Stamp taxes, Transfer taxes (or stamp taxes). Irs extension form 2012 Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. Irs extension form 2012 Transfer taxes, Transfer taxes (or stamp taxes). Irs extension form 2012 W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications