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State Tax Slabs

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State Tax Slabs

State tax slabs Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax slabs , Form 1098. State tax slabs , How To Report, Form 1098. State tax slabs A Acquisition debt, Fully deductible interest. State tax slabs , Home Acquisition Debt, Part of home not a qualified home. State tax slabs Alimony, Divorced or separated individuals. State tax slabs Amortization Points, General Rule Appraisal fees, Amounts charged for services. State tax slabs Armed forces Housing allowance, Ministers' and military housing allowance. State tax slabs Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. State tax slabs Seller-paid points, treatment by buyer, Treatment by buyer. State tax slabs Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. State tax slabs C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. State tax slabs Cooperative housing, Cooperative apartment owner. State tax slabs , Cooperative apartment owner. State tax slabs , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. State tax slabs Cost of home or improvements, Cost of home or improvements. State tax slabs Credits, Mortgage interest credit. State tax slabs D Date of mortgage, Date of the mortgage. State tax slabs Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. State tax slabs Grandfathered, Fully deductible interest. State tax slabs , Grandfathered Debt, Line-of-credit mortgage. State tax slabs Home acquisition, Fully deductible interest. State tax slabs , Home Acquisition Debt Home equity, Fully deductible interest. State tax slabs , Home Equity Debt Home equity only (Table 1), Home equity debt only. State tax slabs Not secured by home, Debt not secured by home. State tax slabs Secured, Secured Debt Deductions, Part I. State tax slabs Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax slabs Home office, Office in home. State tax slabs Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. State tax slabs Points, General Rule, Claiming your deductible points. State tax slabs Deed preparation costs, Amounts charged for services. State tax slabs Divorced taxpayers, Divorced or separated individuals. State tax slabs , Acquiring an interest in a home because of a divorce. State tax slabs E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax slabs Equity debt, Fully deductible interest. State tax slabs , Home Equity Debt, Fair market value (FMV). State tax slabs Equity debt only (Table 1), Home equity debt only. State tax slabs F Fair market value (FMV), Fair market value (FMV). State tax slabs Fees Appraisal, Amounts charged for services. State tax slabs Notaries, Amounts charged for services. State tax slabs Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. State tax slabs Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. State tax slabs Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. State tax slabs Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. State tax slabs Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. State tax slabs Form 8396, Mortgage interest credit. State tax slabs Free tax services, Free help with your tax return. State tax slabs G Grandfathered debt, Fully deductible interest. State tax slabs , Grandfathered Debt, Line-of-credit mortgage. State tax slabs Ground rents, Redeemable ground rents. State tax slabs H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax slabs Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. State tax slabs , Home Acquisition Debt Construction, Home under construction. State tax slabs Cost of, Cost of home or improvements. State tax slabs Destroyed, Home destroyed. State tax slabs Divided use, Divided use of your home. State tax slabs , Part of home not a qualified home. State tax slabs , Part of home not a qualified home. State tax slabs Equity debt, Fully deductible interest. State tax slabs , Home Equity Debt Equity debt only (Table 1), Home equity debt only. State tax slabs Fair market value, Fair market value (FMV). State tax slabs Grandfathered debt, Fully deductible interest. State tax slabs , Grandfathered Debt, Line-of-credit mortgage. State tax slabs Improvement loan, points, Home improvement loan. State tax slabs Main, Main home. State tax slabs Office in, Office in home. State tax slabs Qualified, Qualified Home Renting out part of, Renting out part of home. State tax slabs Sale of, Sale of home. State tax slabs Second, Second home. State tax slabs Time-sharing arrangements, Time-sharing arrangements. State tax slabs Housing allowance Ministers and military, Ministers' and military housing allowance. State tax slabs I Improvements Cost of, Cost of home or improvements. State tax slabs Home acquisition debt, Mortgage treated as used to buy, build, or improve home. State tax slabs Points, Home improvement loan. State tax slabs Substantial, Substantial improvement. State tax slabs Interest, Part I. State tax slabs Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. State tax slabs Refunded, Refunds of interest. State tax slabs , Refunded interest. State tax slabs Where to deduct, Table 2. State tax slabs Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. State tax slabs , Mortgage proceeds used for business or investment. State tax slabs J Joint returns, Married taxpayers. State tax slabs L Lender mortgage statements, Statements provided by your lender. State tax slabs Limits Cooperative housing, mortgage interest deduction, Limits on deduction. State tax slabs Deductibility of mortgage insurance premiums, Limit on deduction. State tax slabs Deductibility of points, Limits on deduction. State tax slabs Home acquisition debt, Home acquisition debt limit. State tax slabs Home equity debt, Home equity debt limit. State tax slabs Home mortgage interest deduction, Form 1098. State tax slabs Qualified loan limit, Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. State tax slabs Loans, Mortgage proceeds used for business or investment. State tax slabs , Mortgage treated as used to buy, build, or improve home. State tax slabs (see also Mortgages) Home improvement, points, Home improvement loan. State tax slabs Qualified loan limit, Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs M Main home, Main home. State tax slabs Married taxpayers, Married taxpayers. State tax slabs Military housing allowance, Ministers' and military housing allowance. State tax slabs Ministers' housing allowance, Ministers' and military housing allowance. State tax slabs Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. State tax slabs Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. State tax slabs Mortgage interest, Publication 936 - Introductory Material, Part I. State tax slabs Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. State tax slabs Credit, Mortgage interest credit. State tax slabs Fully deductible interest, Fully deductible interest. State tax slabs Home mortgage interest, Part I. State tax slabs Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax slabs How to report, How To Report Late payment charges, Late payment charge on mortgage payment. State tax slabs Limits on deduction, Part II. State tax slabs Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. State tax slabs Prepaid interest, Prepaid interest. State tax slabs , Prepaid interest on Form 1098. State tax slabs Prepayment penalty, Mortgage prepayment penalty. State tax slabs Refunds, Refunds of interest. State tax slabs , Refunded interest. State tax slabs Sale of home, Sale of home. State tax slabs Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. State tax slabs Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs Mortgages Assistance payments (under sec. State tax slabs 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. State tax slabs Average balance, Average Mortgage Balance Date of, Date of the mortgage. State tax slabs Ending early, Mortgage ending early. State tax slabs Late qualifying, Mortgage that qualifies later. State tax slabs Line-of-credit, Line-of-credit mortgage. State tax slabs Mixed-use, Mixed-use mortgages. State tax slabs Preparation costs for note or deed of trust, Amounts charged for services. State tax slabs Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. State tax slabs Proceeds used for business, Mortgage proceeds used for business or investment. State tax slabs Proceeds used for investment, Mortgage proceeds used for business or investment. State tax slabs Qualified loan limit, Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs , Average Mortgage Balance Refinanced, Refinancing. State tax slabs , Refinanced home acquisition debt. State tax slabs , Refinanced grandfathered debt. State tax slabs Reverse, Reverse mortgages. State tax slabs Statements provided by lender, Statements provided by your lender. State tax slabs To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. State tax slabs Wraparound, Wraparound mortgage. State tax slabs N Nonredeemable ground rents, Nonredeemable ground rents. State tax slabs Notary fees, Amounts charged for services. State tax slabs O Office in home, Office in home. State tax slabs P Penalties Mortgage prepayment, Mortgage prepayment penalty. State tax slabs Points, Points, Deduction Allowed in Year Paid, Form 1098. State tax slabs Claiming deductible, Claiming your deductible points. State tax slabs Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. State tax slabs Funds provided less than, Funds provided are less than points. State tax slabs General rule, General Rule Home improvement loans, Home improvement loan. State tax slabs Seller paid, Points paid by the seller. State tax slabs Prepaid interest, Prepaid interest. State tax slabs , Prepaid interest on Form 1098. State tax slabs Prepayment penalties, Mortgage prepayment penalty. State tax slabs Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs R Redeemable ground rents, Redeemable ground rents. State tax slabs Refinancing, Refinancing. State tax slabs Grandfathered debt, Refinanced grandfathered debt. State tax slabs Home acquisition debt, Refinanced home acquisition debt. State tax slabs Refunds, Refunds of interest. State tax slabs , Refunded interest. State tax slabs Rent Nonredeemable ground rents, Nonredeemable ground rents. State tax slabs Redeemable ground rents, Redeemable ground rents. State tax slabs Rental payments, Rental payments. State tax slabs Renting of home Part of, Renting out part of home. State tax slabs Time-sharing arrangements, Rental of time-share. State tax slabs Repairs, Substantial improvement. State tax slabs Reverse Mortgages, Reverse mortgages. State tax slabs S Sale of home, Sale of home. State tax slabs Second home, Second home. State tax slabs , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. State tax slabs Separate returns, Separate returns. State tax slabs Separated taxpayers, Divorced or separated individuals. State tax slabs Spouses, Married taxpayers. State tax slabs Statements provided by lender, Statements provided by your lender. State tax slabs Stock Cooperative housing, Stock used to secure debt. State tax slabs T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. State tax slabs How to figure (Table 1), Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. State tax slabs Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs Tax credits, Mortgage interest credit. State tax slabs Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. State tax slabs Time-sharing arrangements, Time-sharing arrangements. State tax slabs V Valuation Fair market value, Fair market value (FMV). State tax slabs W Worksheets Deductible home mortgage interest, Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs Qualified loan limit, Table 1. State tax slabs Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax slabs Wraparound mortgages, Wraparound mortgage. State tax slabs Prev  Up     Home   More Online Publications
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Contact My Local Office in Missouri

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Cape Girardeau   137 S. Broadview
Cape Girardeau, MO 63703  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(573) 334-1552  
Chesterfield   1122 Town and Country Commons
Chesterfield, MO 63017  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. -1:30 p.m.)

 

Services Provided

(314) 612-4002  
Earth City  111 Corporate Office Dr.
Earth City, MO 63045  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(314) 612-4002  
Independence    3730 S. Elizabeth Street
Independence, MO 64057  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:30 p.m.- 1:30 p.m.)

 

Services Provided

(816) 966-2840  
Jefferson City   3702 W. Truman Blvd.
Jefferson City, MO 65109  

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(573) 635-6827  
Joplin   402 S. Main St.
Joplin, MO 64801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

Services Provided

(417) 889-9828  
Kansas City   Union Station
30 W. Pershing Rd.
Kansas City MO 64108

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(816) 966-2840  
Springfield   2937 S. Claremont Ave
Bldg A  
Springfield, MO 65804  

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(417) 889-9828  
St. Joseph   1211 North Belt Highway
St. Joseph, MO 64506  

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. to 1:30 p.m.)

 

Services Provided

(816) 966-2840 
St. Louis   1222 Spruce St.
St. Louis, MO 63103  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(314) 612-4002  

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (314) 612-4610 in St. Louis,  or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topics 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1222 Spruce St. MC 1022STL
St. Louis, MO 63103

Internal Revenue Service
2850 NE Independence Avenue, Suite 101
Lee's Summit, MO 64064-2327

Internal Revenue Service
2937 S. Claremont Ave., Bldg A
Springfield, MO 65804

For more information about these programs for businesses,   your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Slabs

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