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1040ez Irs

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1040ez Irs

1040ez irs 3. 1040ez irs   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. 1040ez irs Taxpayer identification numbers for aliens. 1040ez irs Taxpayer identification numbers for adoptees. 1040ez irs What's New Exemption amount. 1040ez irs  The amount you can deduct for each exemption has increased. 1040ez irs It was $3,800 for 2012. 1040ez irs It is $3,900 for 2013. 1040ez irs Exemption phaseout. 1040ez irs  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 1040ez irs 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). 1040ez irs See Phaseout of Exemptions , later. 1040ez irs Introduction This chapter discusses the following topics. 1040ez irs Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 1040ez irs Exemptions for dependents — You generally can take an exemption for each of your dependents. 1040ez irs A dependent is your qualifying child or qualifying relative. 1040ez irs 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. 1040ez irs Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 1040ez irs Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 1040ez irs Deduction. 1040ez irs   Exemptions reduce your taxable income. 1040ez irs You can deduct $3,900 for each exemption you claim in 2013. 1040ez irs 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. 1040ez irs See Phaseout of Exemptions , later. 1040ez irs How to claim exemptions. 1040ez irs    How you claim an exemption on your tax return depends on which form you file. 1040ez irs    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 1040ez irs    If you file Form 1040A, complete lines 6a through 6d. 1040ez irs The total number of exemptions you can claim is the total in the box on line 6d. 1040ez irs Also complete line 26. 1040ez irs   If you file Form 1040, complete lines 6a through 6d. 1040ez irs The total number of exemptions you can claim is the total in the box on line 6d. 1040ez irs Also complete line 42. 1040ez irs 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). 1040ez irs While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 1040ez irs Personal Exemptions You are generally allowed one exemption for yourself. 1040ez irs If you are married, you may be allowed one exemption for your spouse. 1040ez irs These are called personal exemptions. 1040ez irs Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040ez irs 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. 1040ez irs Your Spouse's Exemption Your spouse is never considered your dependent. 1040ez irs Joint return. 1040ez irs   On a joint return you can claim one exemption for yourself and one for your spouse. 1040ez irs Separate return. 1040ez irs   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. 1040ez irs This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040ez irs 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. 1040ez irs S. 1040ez irs tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 1040ez irs Death of spouse. 1040ez irs   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 . 1040ez irs 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 . 1040ez irs   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040ez irs   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. 1040ez irs If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040ez irs Divorced or separated spouse. 1040ez irs   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040ez irs This rule applies even if you provided all of your former spouse's support. 1040ez irs Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040ez irs You can claim an exemption for a dependent even if your dependent files a return. 1040ez irs The term “dependent” means: A qualifying child, or A qualifying relative. 1040ez irs The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040ez irs You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040ez irs Dependent taxpayer test. 1040ez irs Joint return test. 1040ez irs Citizen or resident test. 1040ez irs These three tests are explained in detail later. 1040ez irs All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 1040ez irs Table 3-1. 1040ez irs Overview of the Rules for Claiming an Exemption for a Dependent Caution. 1040ez irs This table is only an overview of the rules. 1040ez irs For details, see the rest of this chapter. 1040ez irs You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 1040ez irs   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. 1040ez irs   You cannot claim a person as a dependent unless that person is a U. 1040ez irs S. 1040ez irs citizen, U. 1040ez irs S. 1040ez irs resident alien, U. 1040ez irs S. 1040ez irs national, or a resident of Canada or Mexico. 1040ez irs 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040ez irs   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. 1040ez irs   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. 1040ez irs   The child must have lived with you for more than half of the year. 1040ez irs 2  The child must not have provided more than half of his or her own support for the year. 1040ez irs   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). 1040ez irs  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. 1040ez irs 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. 1040ez irs   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040ez irs   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). 1040ez irs   The person's gross income for the year must be less than $3,900. 1040ez irs 3  You must provide more than half of the person's total support for the year. 1040ez irs 4  1There is an exception for certain adopted children. 1040ez irs 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. 1040ez irs 3There is an exception if the person is disabled and has income from a sheltered workshop. 1040ez irs 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez irs Dependent not allowed a personal exemption. 1040ez irs 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. 1040ez irs This is true even if you do not claim the dependent's exemption on your return. 1040ez irs 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. 1040ez irs Housekeepers, maids, or servants. 1040ez irs   If these people work for you, you cannot claim exemptions for them. 1040ez irs Child tax credit. 1040ez irs   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. 1040ez irs For more information, see chapter 34. 1040ez irs Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040ez irs Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040ez irs 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. 1040ez irs Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040ez irs Exception. 1040ez irs   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. 1040ez irs Example 1—child files joint return. 1040ez irs You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez irs He earned $25,000 for the year. 1040ez irs The couple files a joint return. 1040ez irs You cannot take an exemption for your daughter. 1040ez irs Example 2—child files joint return only as claim for refund of withheld tax. 1040ez irs Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez irs Neither is required to file a tax return. 1040ez irs They do not have a child. 1040ez irs Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez irs 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. 1040ez irs You can claim exemptions for each of them if all the other tests to do so are met. 1040ez irs Example 3—child files joint return to claim American opportunity credit. 1040ez irs The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez irs He and his wife are not required to file a tax return. 1040ez irs However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez irs 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. 1040ez irs The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 1040ez irs Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 1040ez irs S. 1040ez irs citizen, U. 1040ez irs S. 1040ez irs resident alien, U. 1040ez irs S. 1040ez irs national, or a resident of Canada or Mexico. 1040ez irs However, there is an exception for certain adopted children, as explained next. 1040ez irs Exception for adopted child. 1040ez irs   If you are a U. 1040ez irs S. 1040ez irs citizen or U. 1040ez irs S. 1040ez irs national who has legally adopted a child who is not a U. 1040ez irs S. 1040ez irs citizen, U. 1040ez irs S. 1040ez irs resident alien, or U. 1040ez irs S. 1040ez irs national, this test is met if the child lived with you as a member of your household all year. 1040ez irs This exception also applies if the child was lawfully placed with you for legal adoption. 1040ez irs Child's place of residence. 1040ez irs   Children usually are citizens or residents of the country of their parents. 1040ez irs   If you were a U. 1040ez irs S. 1040ez irs citizen when your child was born, the child may be a U. 1040ez irs S. 1040ez irs citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 1040ez irs Foreign students' place of residence. 1040ez irs   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. 1040ez irs S. 1040ez irs residents and do not meet this test. 1040ez irs You cannot claim an exemption for them. 1040ez irs However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 1040ez irs See Expenses Paid for Student Living With You in chapter 24. 1040ez irs U. 1040ez irs S. 1040ez irs national. 1040ez irs   A U. 1040ez irs S. 1040ez irs national is an individual who, although not a U. 1040ez irs S. 1040ez irs citizen, owes his or her allegiance to the United States. 1040ez irs U. 1040ez irs S. 1040ez irs nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040ez irs S. 1040ez irs nationals instead of U. 1040ez irs S. 1040ez irs citizens. 1040ez irs Qualifying Child Five tests must be met for a child to be your qualifying child. 1040ez irs The five tests are: Relationship, Age, Residency, Support, and Joint return. 1040ez irs These tests are explained next. 1040ez irs 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. 1040ez irs See Special Rule for Qualifying Child of More Than One Person, later. 1040ez irs 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. 1040ez irs Adopted child. 1040ez irs   An adopted child is always treated as your own child. 1040ez irs The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez irs Foster child. 1040ez irs   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. 1040ez irs 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. 1040ez irs Example. 1040ez irs Your son turned 19 on December 10. 1040ez irs 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. 1040ez irs Child must be younger than you or spouse. 1040ez irs   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 1040ez irs 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. 1040ez irs Example 1—child not younger than you or spouse. 1040ez irs Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 1040ez irs He is not disabled. 1040ez irs Both you and your spouse are 21 years old, and you file a joint return. 1040ez irs Your brother is not your qualifying child because he is not younger than you or your spouse. 1040ez irs Example 2—child younger than your spouse but not younger than you. 1040ez irs The facts are the same as in Example 1 except your spouse is 25 years old. 1040ez irs 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. 1040ez irs Student defined. 1040ez irs   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. 1040ez irs The 5 calendar months do not have to be consecutive. 1040ez irs Full-time student. 1040ez irs   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. 1040ez irs School defined. 1040ez irs   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 1040ez irs However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 1040ez irs Vocational high school students. 1040ez irs   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. 1040ez irs Permanently and totally disabled. 1040ez irs   Your child is permanently and totally disabled if both of the following apply. 1040ez irs He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040ez irs A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 1040ez irs Residency Test To meet this test, your child must have lived with you for more than half the year. 1040ez irs There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 1040ez irs Temporary absences. 1040ez irs   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. 1040ez irs 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. 1040ez irs Death or birth of child. 1040ez irs   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. 1040ez irs Child born alive. 1040ez irs   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. 1040ez irs State or local law must treat the child as having been born alive. 1040ez irs There must be proof of a live birth shown by an official document, such as a birth certificate. 1040ez irs 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. 1040ez irs Stillborn child. 1040ez irs   You cannot claim an exemption for a stillborn child. 1040ez irs Kidnapped child. 1040ez irs   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 1040ez irs See Publication 501 for details. 1040ez irs Children of divorced or separated parents (or parents who live apart). 1040ez irs   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 1040ez irs However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 1040ez irs 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. 1040ez irs The child received over half of his or her support for the year from the parents. 1040ez irs The child is in the custody of one or both parents for more than half of the year. 1040ez irs Either of the following statements is true. 1040ez irs 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. 1040ez irs (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. 1040ez irs If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 1040ez irs ) 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. 1040ez irs Custodial parent and noncustodial parent. 1040ez irs   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 1040ez irs The other parent is the noncustodial parent. 1040ez irs   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. 1040ez irs   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). 1040ez irs Equal number of nights. 1040ez irs   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). 1040ez irs December 31. 1040ez irs   The night of December 31 is treated as part of the year in which it begins. 1040ez irs For example, December 31, 2013, is treated as part of 2013. 1040ez irs Emancipated child. 1040ez irs   If a child is emancipated under state law, the child is treated as not living with either parent. 1040ez irs See Examples 5 and 6. 1040ez irs Absences. 1040ez irs   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. 1040ez irs 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. 1040ez irs Parent works at night. 1040ez irs   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. 1040ez irs On a school day, the child is treated as living at the primary residence registered with the school. 1040ez irs Example 1—child lived with one parent for a greater number of nights. 1040ez irs You and your child’s other parent are divorced. 1040ez irs In 2013, your child lived with you 210 nights and with the other parent 155 nights. 1040ez irs You are the custodial parent. 1040ez irs Example 2—child is away at camp. 1040ez irs In 2013, your daughter lives with each parent for alternate weeks. 1040ez irs In the summer, she spends 6 weeks at summer camp. 1040ez irs 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. 1040ez irs Example 3—child lived same number of nights with each parent. 1040ez irs Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 1040ez irs Your AGI is $40,000. 1040ez irs Your ex-spouse's AGI is $25,000. 1040ez irs You are treated as your son's custodial parent because you have the higher AGI. 1040ez irs Example 4—child is at parent’s home but with other parent. 1040ez irs Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 1040ez irs You become ill and are hospitalized. 1040ez irs The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 1040ez irs Your son is treated as living with you during this 10-day period because he was living in your home. 1040ez irs Example 5—child emancipated in May. 1040ez irs When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 1040ez irs As a result, he is not considered in the custody of his parents for more than half of the year. 1040ez irs The special rule for children of divorced or separated parents does not apply. 1040ez irs Example 6—child emancipated in August. 1040ez irs 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. 1040ez irs She turns 18 and is emancipated under state law on August 1, 2013. 1040ez irs 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. 1040ez irs You are the custodial parent. 1040ez irs Written declaration. 1040ez irs    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. 1040ez irs The noncustodial parent must attach a copy of the form or statement to his or her tax return. 1040ez irs   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. 1040ez irs Post-1984 and pre-2009 divorce decree or separation agreement. 1040ez irs   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. 1040ez irs The decree or agreement must state all three of the following. 1040ez irs The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 1040ez irs The custodial parent will not claim the child as a dependent for the year. 1040ez irs The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 1040ez irs   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 1040ez irs The cover page (write the other parent's social security number on this page). 1040ez irs The pages that include all of the information identified in items (1) through (3) above. 1040ez irs The signature page with the other parent's signature and the date of the agreement. 1040ez irs Post-2008 divorce decree or separation agreement. 1040ez irs   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. 1040ez irs 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. 1040ez irs The form or statement must release the custodial parent's claim to the child without any conditions. 1040ez irs For example, the release must not depend on the noncustodial parent paying support. 1040ez irs    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 1040ez irs Revocation of release of claim to an exemption. 1040ez irs   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). 1040ez irs 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. 1040ez irs 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. 1040ez irs Remarried parent. 1040ez irs   If you remarry, the support provided by your new spouse is treated as provided by you. 1040ez irs Parents who never married. 1040ez irs   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. 1040ez irs 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. 1040ez irs This test is different from the support test to be a qualifying relative, which is described later. 1040ez irs However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 1040ez irs 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. 1040ez irs Worksheet 3-1. 1040ez irs Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 1040ez irs 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. 1040ez irs Do not include funds provided by the state; include those amounts on line 23 instead 1. 1040ez irs     2. 1040ez irs Enter the amount on line 1 that was used for the person's support 2. 1040ez irs     3. 1040ez irs Enter the amount on line 1 that was used for other purposes 3. 1040ez irs     4. 1040ez irs Enter the total amount in the person's savings and other accounts at the end of the year 4. 1040ez irs     5. 1040ez irs Add lines 2 through 4. 1040ez irs (This amount should equal line 1. 1040ez irs ) 5. 1040ez irs     Expenses for Entire Household (where the person you supported lived)       6. 1040ez irs Lodging (complete line 6a or 6b):         a. 1040ez irs Enter the total rent paid 6a. 1040ez irs       b. 1040ez irs Enter the fair rental value of the home. 1040ez irs If the person you supported owned the home,  also include this amount in line 21 6b. 1040ez irs     7. 1040ez irs Enter the total food expenses 7. 1040ez irs     8. 1040ez irs Enter the total amount of utilities (heat, light, water, etc. 1040ez irs not included in line 6a or 6b) 8. 1040ez irs     9. 1040ez irs Enter the total amount of repairs (not included in line 6a or 6b) 9. 1040ez irs     10. 1040ez irs Enter the total of other expenses. 1040ez irs Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 1040ez irs     11. 1040ez irs Add lines 6a through 10. 1040ez irs These are the total household expenses 11. 1040ez irs     12. 1040ez irs Enter total number of persons who lived in the household 12. 1040ez irs     Expenses for the Person You Supported       13. 1040ez irs Divide line 11 by line 12. 1040ez irs This is the person's share of the household expenses 13. 1040ez irs     14. 1040ez irs Enter the person's total clothing expenses 14. 1040ez irs     15. 1040ez irs Enter the person's total education expenses 15. 1040ez irs     16. 1040ez irs Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 1040ez irs     17. 1040ez irs Enter the person's total travel and recreation expenses 17. 1040ez irs     18. 1040ez irs Enter the total of the person's other expenses 18. 1040ez irs     19. 1040ez irs Add lines 13 through 18. 1040ez irs This is the total cost of the person's support for the year 19. 1040ez irs     Did the Person Provide More Than Half of His or Her Own Support?       20. 1040ez irs Multiply line 19 by 50% (. 1040ez irs 50) 20. 1040ez irs     21. 1040ez irs Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 1040ez irs This is the amount the person provided for his or her own support 21. 1040ez irs     22. 1040ez irs Is line 21 more than line 20?   No. 1040ez irs You meet the support test for this person to be your qualifying child. 1040ez irs If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 1040ez irs Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 1040ez irs    Yes. 1040ez irs You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 1040ez irs Stop here. 1040ez irs        Did You Provide More Than Half?       23. 1040ez irs Enter the amount others provided for the person's support. 1040ez irs Include amounts provided by state, local, and other welfare societies or agencies. 1040ez irs Do not include any amounts included on line 1 23. 1040ez irs     24. 1040ez irs Add lines 21 and 23 24. 1040ez irs     25. 1040ez irs Subtract line 24 from line 19. 1040ez irs This is the amount you provided for the person's support 25. 1040ez irs     26. 1040ez irs Is line 25 more than line 20?   Yes. 1040ez irs You meet the support test for this person to be your qualifying relative. 1040ez irs    No. 1040ez irs You do not meet the support test for this person to be your qualifying relative. 1040ez irs 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. 1040ez irs 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. 1040ez irs   Example. 1040ez irs You provided $4,000 toward your 16-year-old son's support for the year. 1040ez irs He has a part-time job and provided $6,000 to his own support. 1040ez irs He provided more than half of his own support for the year. 1040ez irs He is not your qualifying child. 1040ez irs Foster care payments and expenses. 1040ez irs   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 1040ez irs 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. 1040ez irs   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. 1040ez irs For more information about the deduction for charitable contributions, see chapter 24. 1040ez irs If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 1040ez irs   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 1040ez irs Example 1. 1040ez irs Lauren, a foster child, lived with Mr. 1040ez irs and Mrs. 1040ez irs Smith for the last 3 months of the year. 1040ez irs The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 1040ez irs They did not care for her as a trade or business or to benefit the agency that placed her in their home. 1040ez irs The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 1040ez irs Example 2. 1040ez irs You provided $3,000 toward your 10-year-old foster child's support for the year. 1040ez irs The state government provided $4,000, which is considered support provided by the state, not by the child. 1040ez irs See Support provided by the state (welfare, food stamps, housing, etc. 1040ez irs ) , later. 1040ez irs Your foster child did not provide more than half of her own support for the year. 1040ez irs Scholarships. 1040ez irs   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. 1040ez irs Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 1040ez irs Exception. 1040ez irs   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. 1040ez irs Example 1—child files joint return. 1040ez irs You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez irs He earned $25,000 for the year. 1040ez irs The couple files a joint return. 1040ez irs Because your daughter and her husband file a joint return, she is not your qualifying child. 1040ez irs Example 2—child files joint return only as a claim for refund of withheld tax. 1040ez irs Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez irs Neither is required to file a tax return. 1040ez irs They do not have a child. 1040ez irs Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040ez irs The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 1040ez irs Example 3—child files joint return to claim American opportunity credit. 1040ez irs The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez irs He and his wife were not required to file a tax return. 1040ez irs However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez irs 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. 1040ez irs The exception to the joint return test does not apply, so your son is not your qualifying child. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 1040ez irs 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). 1040ez irs The exemption for the child. 1040ez irs The child tax credit. 1040ez irs Head of household filing status. 1040ez irs The credit for child and dependent care expenses. 1040ez irs The exclusion from income for dependent care benefits. 1040ez irs The earned income credit. 1040ez irs The other person cannot take any of these benefits based on this qualifying child. 1040ez irs In other words, you and the other person cannot agree to divide these benefits between you. 1040ez irs The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 1040ez irs Tiebreaker rules. 1040ez irs   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 1040ez irs If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs See Example 6 . 1040ez irs   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. 1040ez irs Example 1—child lived with parent and grandparent. 1040ez irs You and your 3-year-old daughter Jane lived with your mother all year. 1040ez irs You are 25 years old, unmarried, and your AGI is $9,000. 1040ez irs Your mother's AGI is $15,000. 1040ez irs Jane's father did not live with you or your daughter. 1040ez irs You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 1040ez irs 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. 1040ez irs However, only one of you can claim her. 1040ez irs Jane is not a qualifying child of anyone else, including her father. 1040ez irs You agree to let your mother claim Jane. 1040ez irs 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). 1040ez irs Example 2—parent has higher AGI than grandparent. 1040ez irs The facts are the same as in Example 1 except your AGI is $18,000. 1040ez irs Because your mother's AGI is not higher than yours, she cannot claim Jane. 1040ez irs Only you can claim Jane. 1040ez irs Example 3—two persons claim same child. 1040ez irs The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 1040ez irs In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 1040ez irs The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 1040ez irs Example 4—qualifying children split between two persons. 1040ez irs 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. 1040ez irs Only one of you can claim each child. 1040ez irs However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 1040ez irs For example, if you claim one child, your mother can claim the other two. 1040ez irs Example 5—taxpayer who is a qualifying child. 1040ez irs 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. 1040ez irs This means you are your mother's qualifying child. 1040ez irs 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. 1040ez irs Example 6—child lived with both parents and grandparent. 1040ez irs The facts are the same as in Example 1 except you are married to your daughter's father. 1040ez irs The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 1040ez irs If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 1040ez irs 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. 1040ez irs Example 7—separated parents. 1040ez irs You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 1040ez irs In August and September, your son lived with you. 1040ez irs For the rest of the year, your son lived with your husband, the boy's father. 1040ez irs 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. 1040ez irs 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. 1040ez irs You and your husband will file separate returns. 1040ez irs Your husband agrees to let you treat your son as a qualifying child. 1040ez irs 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). 1040ez irs 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. 1040ez irs 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. 1040ez irs Example 8—separated parents claim same child. 1040ez irs The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 1040ez irs In this case, only your husband will be allowed to treat your son as a qualifying child. 1040ez irs This is because, during 2013, the boy lived with him longer than with you. 1040ez irs If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez irs If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 1040ez irs 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. 1040ez irs 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. 1040ez irs Example 9—unmarried parents. 1040ez irs You, your 5-year-old son, and your son's father lived together all year. 1040ez irs You and your son's father are not married. 1040ez irs 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. 1040ez irs Your AGI is $12,000 and your son's father's AGI is $14,000. 1040ez irs Your son's father agrees to let you claim the child as a qualifying child. 1040ez irs 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). 1040ez irs Example 10—unmarried parents claim same child. 1040ez irs 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. 1040ez irs In this case, only your son's father will be allowed to treat your son as a qualifying child. 1040ez irs This is because his AGI, $14,000, is more than your AGI, $12,000. 1040ez irs If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040ez irs 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. 1040ez irs Example 11—child did not live with a parent. 1040ez irs You and your 7-year-old niece, your sister's child, lived with your mother all year. 1040ez irs You are 25 years old, and your AGI is $9,300. 1040ez irs Your mother's AGI is $15,000. 1040ez irs Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 1040ez irs 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. 1040ez irs However, only your mother can treat her as a qualifying child. 1040ez irs This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 1040ez irs Applying this special rule to divorced or separated parents (or parents who live apart). 1040ez irs   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. 1040ez irs 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. 1040ez irs 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. 1040ez irs Example 1. 1040ez irs You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 1040ez irs Your AGI is $10,000. 1040ez irs Your mother's AGI is $25,000. 1040ez irs Your son's father did not live with you or your son. 1040ez irs 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. 1040ez irs Because of this, you cannot claim an exemption or the child tax credit for your son. 1040ez irs 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. 1040ez irs 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. 1040ez irs 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. 1040ez irs (Note: The support test does not apply for the earned income credit. 1040ez irs ) However, you agree to let your mother claim your son. 1040ez irs 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. 1040ez irs (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 1040ez irs ) Example 2. 1040ez irs The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 1040ez irs Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 1040ez irs Example 3. 1040ez irs 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. 1040ez irs Your mother also claims him as a qualifying child for head of household filing status. 1040ez irs 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. 1040ez irs 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. 1040ez irs Qualifying Relative Four tests must be met for a person to be your qualifying relative. 1040ez irs The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 1040ez irs Age. 1040ez irs   Unlike a qualifying child, a qualifying relative can be any age. 1040ez irs There is no age test for a qualifying relative. 1040ez irs Kidnapped child. 1040ez irs   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 1040ez irs See Publication 501 for details. 1040ez irs 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. 1040ez irs Example 1. 1040ez irs Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 1040ez irs She is not your qualifying relative. 1040ez irs Example 2. 1040ez irs Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 1040ez irs He is not your qualifying relative. 1040ez irs Example 3. 1040ez irs Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 1040ez irs He may be your qualifying relative if the gross income test and the support test are met. 1040ez irs Example 4. 1040ez irs 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. 1040ez irs He is not your qualifying child because he does not meet the residency test. 1040ez irs He may be your qualifying relative if the gross income test and the support test are met. 1040ez irs Child of person not required to file a return. 1040ez irs   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. 1040ez irs Example 1—return not required. 1040ez irs You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 1040ez irs Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 1040ez irs Both your friend and her child are your qualifying relatives if the support test is met. 1040ez irs Example 2—return filed to claim refund. 1040ez irs 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. 1040ez irs 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. 1040ez irs Both your friend and her child are your qualifying relatives if the support test is met. 1040ez irs Example 3—earned income credit claimed. 1040ez irs 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. 1040ez irs 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. 1040ez irs Child in Canada or Mexico. 1040ez irs   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 1040ez irs If the child does not live with you, the child does not meet the residency test to be your qualifying child. 1040ez irs However, the child may still be your qualifying relative. 1040ez irs If the persons the child does live with are not U. 1040ez irs S. 1040ez irs citizens and have no U. 1040ez irs S. 1040ez irs gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 1040ez irs 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. 1040ez irs   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. 1040ez irs S. 1040ez irs citizen, U. 1040ez irs S. 1040ez irs resident alien, or U. 1040ez irs S. 1040ez irs national. 1040ez irs There is an exception for certain adopted children who lived with you all year. 1040ez irs See Citizen or Resident Test , earlier. 1040ez irs Example. 1040ez irs You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 1040ez irs You are single and live in the United States. 1040ez irs Your mother is not a U. 1040ez irs S. 1040ez irs citizen and has no U. 1040ez irs S. 1040ez irs income, so she is not a “taxpayer. 1040ez irs ” Your children are not your qualifying children because they do not meet the residency test. 1040ez irs But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 1040ez irs You may also be able to claim your mother as a dependent if the gross income and support tests are met. 1040ez irs 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 . 1040ez irs If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 1040ez irs However, see Personal Exemptions , earlier. 1040ez irs Relatives who do not have to live with you. 1040ez irs   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. 1040ez irs Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 1040ez irs (A legally adopted child is considered your child. 1040ez irs ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 1040ez irs Your father, mother, grandparent, or other direct ancestor, but not foster parent. 1040ez irs Your stepfather or stepmother. 1040ez irs A son or daughter of your brother or sister. 1040ez irs A son or daughter of your half brother or half sister. 1040ez irs A brother or sister of your father or mother. 1040ez irs Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040ez irs Any of these relationships that were established by marriage are not ended by death or divorce. 1040ez irs Example. 1040ez irs You and your wife began supporting your wife's father, a widower, in 2006. 1040ez irs Your wife died in 2012. 1040ez irs Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 1040ez irs You can claim him as a dependent if all other tests are met, including the gross income test and support test. 1040ez irs Foster child. 1040ez irs   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. 1040ez irs Joint return. 1040ez irs   If you file a joint return, the person can be related to either you or your spouse. 1040ez irs Also, the person does not need to be related to the spouse who provides support. 1040ez irs   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. 1040ez irs 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. 1040ez irs Temporary absences. 1040ez irs   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. 1040ez irs   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. 1040ez irs Death or birth. 1040ez irs   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 1040ez irs 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. 1040ez irs 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. 1040ez irs   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 1040ez irs Example. 1040ez irs Your dependent mother died on January 15. 1040ez irs She met the tests to be your qualifying relative. 1040ez irs The other tests to claim an exemption for a dependent were also met. 1040ez irs You can claim an exemption for her on your return. 1040ez irs Local law violated. 1040ez irs   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 1040ez irs Example. 1040ez irs Your girlfriend lived with you as a member of your household all year. 1040ez irs However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 1040ez irs Therefore, she does not meet this test and you cannot claim her as a dependent. 1040ez irs Adopted child. 1040ez irs   An adopted child is always treated as your own child. 1040ez irs The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040ez irs Cousin. 1040ez irs   Your cousin meets this test only if he or she lives with you all year as a member of your household. 1040ez irs A cousin is a descendant of a brother or sister of your father or mother. 1040ez irs Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 1040ez irs Gross income defined. 1040ez irs   Gross income is all income in the form of money, property, and services that is not exempt from tax. 1040ez irs   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. 1040ez irs   Gross receipts from rental property are gross income. 1040ez irs Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 1040ez irs   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 1040ez irs    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 1040ez irs 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. 1040ez irs For more information about scholarships, see chapter 12. 1040ez irs   Tax-exempt income, such as certain social security benefits, is not included in gross income. 1040ez irs Disabled dependent working at sheltered workshop. 1040ez irs   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. 1040ez irs The availability of medical care at the workshop must be the main reason for the individual's presence there. 1040ez irs Also, the income must come solely from activities at the workshop that are incident to this medical care. 1040ez irs   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. 1040ez irs S. 1040ez irs possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 1040ez irs “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 1040ez irs 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. 1040ez irs 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. 1040ez irs How to determine if support test is met. 1040ez irs   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. 1040ez irs This includes support the person provided from his or her own funds. 1040ez irs   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 1040ez irs Person's own funds not used for support. 1040ez irs   A person's own funds are not support unless they are actually spent for support. 1040ez irs Example. 1040ez irs Your mother received $2,400 in social security benefits and $300 in interest. 1040ez irs She paid $2,000 for lodging and $400 for recreation. 1040ez irs She put $300 in a savings account. 1040ez irs 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. 1040ez irs 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. 1040ez irs Child's wages used for own support. 1040ez irs   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. 1040ez irs Year support is provided. 1040ez irs   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. 1040ez irs   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. 1040ez irs Armed Forces dependency allotments. 1040ez irs   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. 1040ez irs If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 1040ez irs Example. 1040ez irs You are in the Armed Forces. 1040ez irs You authorize an allotment for your widowed mother that she uses to support herself and her sister. 1040ez irs 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. 1040ez irs Tax-exempt military quarters allowances. 1040ez irs   These allowances are treated the same way as dependency allotments in figuring support. 1040ez irs The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 1040ez irs Tax-exempt income. 1040ez irs   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 1040ez irs Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 1040ez irs Example 1. 1040ez irs You provide $4,000 toward your mother's support during the year. 1040ez irs She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 1040ez irs She uses all these for her support. 1040ez irs 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). 1040ez irs Example 2. 1040ez irs Your niece takes out a student loan of $2,500 a
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CP 91 - Final Notice Before Levy on Social Security Benefits

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 91 to inform the recipient of our intent to levy on their Social Security Benefits.
Reason for Issuance:   The recipient has a balance due on their account that we've previously sent a notice about. That balance due is still unpaid. We send a CP 91 to inform the recipient that the amount is still due, that we intend to take up to 15% of their their Social Security Benefits to pay it, and what steps they need to take within 30 days to prevent us from taking this action.
Account Balance:   Balance Due
     

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 25-Feb-2014

The 1040ez Irs

1040ez irs Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 1040ez irs Ordering forms and publications. 1040ez irs Tax questions. 1040ez irs What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 1040ez irs You must pay the tax as you earn or receive income during the year. 1040ez irs There are two ways to pay as you go. 1040ez irs Withholding. 1040ez irs If you are an employee, your employer probably withholds income tax from your pay. 1040ez irs In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 1040ez irs The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 1040ez irs Estimated tax. 1040ez irs If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040ez irs People who are in business for themselves generally will have to pay their tax this way. 1040ez irs You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 1040ez irs Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 1040ez irs This publication explains both of these methods. 1040ez irs It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 1040ez irs If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 1040ez irs Generally, the IRS can figure this penalty for you. 1040ez irs This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 1040ez irs Nonresident aliens. 1040ez irs    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040ez irs Also see chapter 8 of Publication 519, U. 1040ez irs S. 1040ez irs Tax Guide for Aliens, for important information on withholding. 1040ez irs What's new for 2013 and 2014. 1040ez irs   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 1040ez irs Comments and suggestions. 1040ez irs   We welcome your comments about this publication and your suggestions for future editions. 1040ez irs   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez irs   You can send your comments from www. 1040ez irs irs. 1040ez irs gov/formspubs/. 1040ez irs Click on “More Information” and then on Give us feedback on forms and publications. 1040ez irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez irs Ordering forms and publications. 1040ez irs   Visit www. 1040ez irs irs. 1040ez irs gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. 1040ez irs Internal Revenue Service 1201 N. 1040ez irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez irs   If you have a tax question, check the information available on IRS. 1040ez irs gov or call 1-800-829-1040. 1040ez irs We cannot answer tax questions sent to either of the above addresses. 1040ez irs What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. 1040ez irs Standard mileage rates. 1040ez irs  The 2014 rate for business use of your vehicle is 56 cents per mile. 1040ez irs The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 1040ez irs The rate of 14 cents per mile for charitable use is unchanged. 1040ez irs Personal exemption increased for certain taxpayers. 1040ez irs  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. 1040ez irs The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 1040ez irs Limitation on itemized deductions. 1040ez irs  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. 1040ez irs Health care coverage. 1040ez irs  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. 1040ez irs For examples on how this payment works, go to www. 1040ez irs IRS. 1040ez irs gov/aca and click under the “Individuals & Families” section. 1040ez irs You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 1040ez irs For general information on these requirements, go to www. 1040ez irs IRS. 1040ez irs gov/aca. 1040ez irs Advance payments of the Premium Tax Credit. 1040ez irs  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. 1040ez irs Receiving too little or too much in advance will affect your refund or balance due. 1040ez irs Promptly report changes in your income or family size to your Marketplace. 1040ez irs You may want to consider this when figuring your estimated taxes for 2014. 1040ez irs For more information, go to www. 1040ez irs IRS. 1040ez irs gov/aca and see Publication 5120 and Publication 5121. 1040ez irs http://www. 1040ez irs IRS. 1040ez irs gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 1040ez irs  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). 1040ez irs Lifetime learning credit income limits. 1040ez irs  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 1040ez irs Retirement savings contribution credit income limits increased. 1040ez irs  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). 1040ez irs Adoption credit or exclusion. 1040ez irs  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 1040ez irs In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 1040ez irs Earned income credit (EIC). 1040ez irs  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). 1040ez irs Also, the maximum MAGI you can have and still get the credit has increased. 1040ez irs You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 1040ez irs The maximum investment income you can have and get the credit has increased to $3,350. 1040ez irs Reminders Future developments. 1040ez irs  The IRS has created a page on IRS. 1040ez irs gov for information about Publication 505 at www. 1040ez irs irs. 1040ez irs gov/pub505. 1040ez irs Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 1040ez irs Social security tax. 1040ez irs   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 1040ez irs The annual limit is $117,000 in 2014. 1040ez irs Photographs of missing children. 1040ez irs  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez irs Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040ez irs You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez irs Additional Medicare Tax. 1040ez irs  Beginning in 2013, a 0. 1040ez irs 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. 1040ez irs You may need to include this amount when figuring your estimated tax. 1040ez irs See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040ez irs You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. 1040ez irs For more information on Additional Medicare Tax, go to IRS. 1040ez irs gov and enter “Additional Medicare Tax” in the search box. 1040ez irs Net Investment Income Tax. 1040ez irs  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040ez irs NIIT is a 3. 1040ez irs 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040ez irs NIIT may need to be included when figuring estimated tax. 1040ez irs See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040ez irs You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 1040ez irs For more information on NIIT, go to IRS. 1040ez irs gov and enter “Net Investment Income Tax” in the search box. 1040ez irs Prev  Up  Next   Home   More Online Publications