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1040x Mailing Address

Irs Form 1040ez InstructionsAmending A ReturnFree State Tax ServiceH&r Block Free StateIrs Forms And PublicationsHrblock TaxcutVita TaxesTurbotax Free For MilitaryWww.irs.gov/form1040xWww Hrblock ComEfile 2012 TaxesFile Extension For FreeAmending Tax ReturnsFree Irs ExtensionReview Tax Act 2010Free 2011 Tax2011 1040ez FormE File State Taxes For Free1040ez Tax TableFree Tax FilingTax Return AmendmentHow To File 1040xIrs Gov Form 1040ez2011 Tax Software DownloadEfile For Free State And Federal1040x EfileIrs State Tax ReturnOnline 1040xFederal Tax Forms2008 Amended Tax Return Instructions1040ez Form 2014Refile TaxesTurbotax 2012Tax Forms Ez1040ez InstructionsVita Income Tax Bakersfield CaFree Filing For 2012 TaxesFree State Tax Only E FilingFiling State Taxes OnlineIrs Tax Form 1040ez

1040x Mailing Address

1040x mailing address Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 1040x mailing address irs. 1040x mailing address gov/pub80. 1040x mailing address What's New Social security and Medicare tax for 2014. 1040x mailing address  The social security tax rate is 6. 1040x mailing address 2% each for the employee and employer, unchanged from 2013. 1040x mailing address The social security wage base limit is $117,000. 1040x mailing address The Medicare tax rate is 1. 1040x mailing address 45% each for the employee and employer, unchanged from 2013. 1040x mailing address There is no wage base limit for Medicare tax. 1040x mailing address Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040x mailing address Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040x mailing address Change of responsible party. 1040x mailing address . 1040x mailing address  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040x mailing address Form 8822-B must be filed within 60 days of the change. 1040x mailing address If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040x mailing address For a definition of “responsible party”, see the Form 8822-B instructions. 1040x mailing address Same-sex marriage. 1040x mailing address  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040x mailing address For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040x mailing address R. 1040x mailing address B. 1040x mailing address 201, available at www. 1040x mailing address irs. 1040x mailing address gov/irb/2013-38_IRB/ar07. 1040x mailing address html. 1040x mailing address Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040x mailing address Notice 2013-61, 2013-44 I. 1040x mailing address R. 1040x mailing address B. 1040x mailing address 432, is available at www. 1040x mailing address irs. 1040x mailing address gov/irb/2013-44_IRB/ar10. 1040x mailing address html. 1040x mailing address Reminders Additional Medicare Tax withholding. 1040x mailing address  In addition to withholding Medicare tax at 1. 1040x mailing address 45%, you must withhold a 0. 1040x mailing address 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x mailing address You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040x mailing address Additional Medicare Tax is only imposed on the employee. 1040x mailing address There is no employer share of Additional Medicare Tax. 1040x mailing address All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040x mailing address For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 1040x mailing address For more information on Additional Medicare Tax, visit IRS. 1040x mailing address gov and enter “Additional Medicare Tax” in the search box. 1040x mailing address Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040x mailing address  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040x mailing address Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040x mailing address For more information, visit IRS. 1040x mailing address gov and enter “work opportunity tax credit” in the search box. 1040x mailing address Outsourcing payroll duties. 1040x mailing address  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040x mailing address The employer remains responsible if the third party fails to perform any required action. 1040x mailing address If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040x mailing address gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040x mailing address Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 1040x mailing address  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 1040x mailing address For more information, see Announcement 2012-43, 2012-51 I. 1040x mailing address R. 1040x mailing address B. 1040x mailing address 723, available at www. 1040x mailing address irs. 1040x mailing address gov/irb/2012-51_IRB/ar15. 1040x mailing address html. 1040x mailing address CNMI government employees now subject to social security and Medicare taxes. 1040x mailing address  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 1040x mailing address COBRA premium assistance credit. 1040x mailing address  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 1040x mailing address See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 1040x mailing address You can get Publication 15 (Circular E) at IRS. 1040x mailing address gov. 1040x mailing address You must receive written notice from the IRS to file Form 944. 1040x mailing address  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 1040x mailing address You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 1040x mailing address For more information on requesting to file Form 944 visit IRS. 1040x mailing address gov and enter “file employment taxes annually” in the search box. 1040x mailing address Federal employers in the CNMI. 1040x mailing address  The U. 1040x mailing address S. 1040x mailing address Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 1040x mailing address Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 1040x mailing address Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 1040x mailing address For questions, contact the CNMI Division of Revenue and Taxation. 1040x mailing address Change of address. 1040x mailing address  Use Form 8822-B to notify the IRS of an address change. 1040x mailing address Do not mail Form 8822-B with your employment tax return. 1040x mailing address Federal tax deposits must be made by electronic funds transfer. 1040x mailing address  You must use electronic funds transfer to make all federal tax deposits. 1040x mailing address Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x mailing address If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040x mailing address Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x mailing address EFTPS is a free service provided by the Department of Treasury. 1040x mailing address Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x mailing address For more information on making federal tax deposits, see How To Deposit in section 8. 1040x mailing address For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 1040x mailing address eftps. 1040x mailing address gov or call 1-800-555-4477 (U. 1040x mailing address S. 1040x mailing address Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 1040x mailing address Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040x mailing address Electronic filing and payment. 1040x mailing address  Using electronic options can make filing a return and paying your federal tax easier. 1040x mailing address Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 1040x mailing address You can use IRS e-file to file certain returns. 1040x mailing address If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 1040x mailing address Do not use EFW to pay taxes that are required to be deposited. 1040x mailing address Visit the IRS website at www. 1040x mailing address irs. 1040x mailing address gov/efile for more information on filing electronically. 1040x mailing address For more information on paying your taxes using EFW, visit the IRS website at www. 1040x mailing address irs. 1040x mailing address gov/e-pay. 1040x mailing address A fee may be charged to file electronically. 1040x mailing address For EFTPS, visit www. 1040x mailing address eftps. 1040x mailing address gov or call EFTPS Customer Service at 1-800-555-4477 (U. 1040x mailing address S. 1040x mailing address Virgin Islands only) or 303-967-5916 (toll call). 1040x mailing address For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 1040x mailing address socialsecurity. 1040x mailing address gov/employer. 1040x mailing address If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040x mailing address If a valid EIN is not provided, the return or payment will not be processed. 1040x mailing address This may result in penalties and delays in processing your return or payment. 1040x mailing address Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 1040x mailing address  Employers in American Samoa, the CNMI, Guam, and the U. 1040x mailing address S. 1040x mailing address Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 1040x mailing address Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 1040x mailing address For more information, visit Social Security Administration's SSA website at www. 1040x mailing address ssa. 1040x mailing address gov/bso/bsowelcome. 1040x mailing address htm. 1040x mailing address Credit or debit card payments. 1040x mailing address  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040x mailing address irs. 1040x mailing address gov/e-pay. 1040x mailing address However, do not use credit or debit cards to make federal tax deposits. 1040x mailing address Hiring new employees. 1040x mailing address  Record the number and name from each new employee's social security card. 1040x mailing address An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 1040x mailing address See section 3. 1040x mailing address Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 1040x mailing address  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 1040x mailing address For more information, see the Instructions for Schedule D (Form 941). 1040x mailing address Apply for an employer identification number (EIN) online. 1040x mailing address  You can apply for an EIN online by visiting IRS. 1040x mailing address gov and clicking on the Apply for an EIN Online link under Tools. 1040x mailing address Dishonored payments. 1040x mailing address  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040x mailing address The penalty is $25 or 2% of the payment, whichever is more. 1040x mailing address However, the penalty on dishonored payments of $24. 1040x mailing address 99 or less is an amount equal to the payment. 1040x mailing address For example, a dishonored payment of $18 is charged a penalty of $18. 1040x mailing address Private delivery services. 1040x mailing address  You can use certain private delivery services designated by the IRS to send tax returns or payments. 1040x mailing address The list includes only the following: DHL Express (DHL): DHL Same Day Service. 1040x mailing address Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040x mailing address United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040x mailing address M. 1040x mailing address , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040x mailing address For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040x mailing address gov and enter “private delivery service” in the search box. 1040x mailing address Your private delivery service can tell you how to get written proof of the mailing date. 1040x mailing address Private delivery services cannot deliver items to P. 1040x mailing address O. 1040x mailing address boxes. 1040x mailing address You must use the U. 1040x mailing address S. 1040x mailing address Postal Service to mail any item to an IRS P. 1040x mailing address O. 1040x mailing address box address. 1040x mailing address Recordkeeping. 1040x mailing address  Keep all records of employment taxes for 4 years. 1040x mailing address These should be available for IRS review. 1040x mailing address There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 1040x mailing address Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 1040x mailing address See Farm Crew Leaders in section 2. 1040x mailing address Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040x mailing address  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040x mailing address Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040x mailing address See Regulations sections 1. 1040x mailing address 1361-4(a)(7) and 301. 1040x mailing address 7701-2(c)(2)(iv). 1040x mailing address Photographs of missing children. 1040x mailing address  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040x mailing address Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x mailing address 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. 1040x mailing address Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040x mailing address A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040x mailing address However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040x mailing address See Deposits on Business Days Only in section 8. 1040x mailing address For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040x mailing address S. 1040x mailing address Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040x mailing address See Private delivery services under Reminders. 1040x mailing address The following are important dates and responsibilities. 1040x mailing address Also see Publication 509, Tax Calendars. 1040x mailing address By January 31. 1040x mailing address   Furnish wage and tax statements to employees. 1040x mailing address Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040x mailing address See section 10 for more information. 1040x mailing address File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 1040x mailing address If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040x mailing address U. 1040x mailing address S. 1040x mailing address Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 1040x mailing address Pay or deposit (if more than $500) any balance of the tax due. 1040x mailing address If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x mailing address File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 1040x mailing address If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x mailing address By February 28. 1040x mailing address  File paper wage and tax statements with the Social Security Administration (SSA). 1040x mailing address File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 1040x mailing address For electronically filed returns, see By March 31 next. 1040x mailing address By March 31. 1040x mailing address  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 1040x mailing address Visit the SSA's Reporting Instructions & Information webpage at www. 1040x mailing address socialsecurity. 1040x mailing address gov/employer for more information. 1040x mailing address By April 30, July 31, October 31, and January 31. 1040x mailing address  File Form 941-SS with the IRS. 1040x mailing address If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x mailing address Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 1040x mailing address Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 1040x mailing address If $500 or less, carry it over to the next quarter. 1040x mailing address See section 11 for more information. 1040x mailing address Prev  Up  Next   Home   More Online Publications
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1040x mailing address 3. 1040x mailing address   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. 1040x mailing address Taxpayer identification numbers for aliens. 1040x mailing address Taxpayer identification numbers for adoptees. 1040x mailing address What's New Exemption amount. 1040x mailing address  The amount you can deduct for each exemption has increased. 1040x mailing address It was $3,800 for 2012. 1040x mailing address It is $3,900 for 2013. 1040x mailing address Exemption phaseout. 1040x mailing address  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 1040x mailing address 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). 1040x mailing address See Phaseout of Exemptions , later. 1040x mailing address Introduction This chapter discusses the following topics. 1040x mailing address Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 1040x mailing address Exemptions for dependents — You generally can take an exemption for each of your dependents. 1040x mailing address A dependent is your qualifying child or qualifying relative. 1040x mailing address 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. 1040x mailing address Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 1040x mailing address Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 1040x mailing address Deduction. 1040x mailing address   Exemptions reduce your taxable income. 1040x mailing address You can deduct $3,900 for each exemption you claim in 2013. 1040x mailing address 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. 1040x mailing address See Phaseout of Exemptions , later. 1040x mailing address How to claim exemptions. 1040x mailing address    How you claim an exemption on your tax return depends on which form you file. 1040x mailing address    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 1040x mailing address    If you file Form 1040A, complete lines 6a through 6d. 1040x mailing address The total number of exemptions you can claim is the total in the box on line 6d. 1040x mailing address Also complete line 26. 1040x mailing address   If you file Form 1040, complete lines 6a through 6d. 1040x mailing address The total number of exemptions you can claim is the total in the box on line 6d. 1040x mailing address Also complete line 42. 1040x mailing address 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). 1040x mailing address While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 1040x mailing address Personal Exemptions You are generally allowed one exemption for yourself. 1040x mailing address If you are married, you may be allowed one exemption for your spouse. 1040x mailing address These are called personal exemptions. 1040x mailing address Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040x mailing address 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. 1040x mailing address Your Spouse's Exemption Your spouse is never considered your dependent. 1040x mailing address Joint return. 1040x mailing address   On a joint return you can claim one exemption for yourself and one for your spouse. 1040x mailing address Separate return. 1040x mailing address   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. 1040x mailing address This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040x mailing address 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. 1040x mailing address S. 1040x mailing address tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 1040x mailing address Death of spouse. 1040x mailing address   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 . 1040x mailing address 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 . 1040x mailing address   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040x mailing address   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. 1040x mailing address If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040x mailing address Divorced or separated spouse. 1040x mailing address   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040x mailing address This rule applies even if you provided all of your former spouse's support. 1040x mailing address Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040x mailing address You can claim an exemption for a dependent even if your dependent files a return. 1040x mailing address The term “dependent” means: A qualifying child, or A qualifying relative. 1040x mailing address The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040x mailing address You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040x mailing address Dependent taxpayer test. 1040x mailing address Joint return test. 1040x mailing address Citizen or resident test. 1040x mailing address These three tests are explained in detail later. 1040x mailing address All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 1040x mailing address Table 3-1. 1040x mailing address Overview of the Rules for Claiming an Exemption for a Dependent Caution. 1040x mailing address This table is only an overview of the rules. 1040x mailing address For details, see the rest of this chapter. 1040x mailing address You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 1040x mailing address   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. 1040x mailing address   You cannot claim a person as a dependent unless that person is a U. 1040x mailing address S. 1040x mailing address citizen, U. 1040x mailing address S. 1040x mailing address resident alien, U. 1040x mailing address S. 1040x mailing address national, or a resident of Canada or Mexico. 1040x mailing address 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040x mailing address   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. 1040x mailing address   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. 1040x mailing address   The child must have lived with you for more than half of the year. 1040x mailing address 2  The child must not have provided more than half of his or her own support for the year. 1040x mailing address   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). 1040x mailing address  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. 1040x mailing address 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. 1040x mailing address   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040x mailing address   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). 1040x mailing address   The person's gross income for the year must be less than $3,900. 1040x mailing address 3  You must provide more than half of the person's total support for the year. 1040x mailing address 4  1There is an exception for certain adopted children. 1040x mailing address 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. 1040x mailing address 3There is an exception if the person is disabled and has income from a sheltered workshop. 1040x mailing address 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040x mailing address Dependent not allowed a personal exemption. 1040x mailing address 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. 1040x mailing address This is true even if you do not claim the dependent's exemption on your return. 1040x mailing address 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. 1040x mailing address Housekeepers, maids, or servants. 1040x mailing address   If these people work for you, you cannot claim exemptions for them. 1040x mailing address Child tax credit. 1040x mailing address   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. 1040x mailing address For more information, see chapter 34. 1040x mailing address Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040x mailing address Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040x mailing address 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. 1040x mailing address Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040x mailing address Exception. 1040x mailing address   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. 1040x mailing address Example 1—child files joint return. 1040x mailing address You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040x mailing address He earned $25,000 for the year. 1040x mailing address The couple files a joint return. 1040x mailing address You cannot take an exemption for your daughter. 1040x mailing address Example 2—child files joint return only as claim for refund of withheld tax. 1040x mailing address Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040x mailing address Neither is required to file a tax return. 1040x mailing address They do not have a child. 1040x mailing address Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040x mailing address 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. 1040x mailing address You can claim exemptions for each of them if all the other tests to do so are met. 1040x mailing address Example 3—child files joint return to claim American opportunity credit. 1040x mailing address The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040x mailing address He and his wife are not required to file a tax return. 1040x mailing address However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040x mailing address 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. 1040x mailing address The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 1040x mailing address Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 1040x mailing address S. 1040x mailing address citizen, U. 1040x mailing address S. 1040x mailing address resident alien, U. 1040x mailing address S. 1040x mailing address national, or a resident of Canada or Mexico. 1040x mailing address However, there is an exception for certain adopted children, as explained next. 1040x mailing address Exception for adopted child. 1040x mailing address   If you are a U. 1040x mailing address S. 1040x mailing address citizen or U. 1040x mailing address S. 1040x mailing address national who has legally adopted a child who is not a U. 1040x mailing address S. 1040x mailing address citizen, U. 1040x mailing address S. 1040x mailing address resident alien, or U. 1040x mailing address S. 1040x mailing address national, this test is met if the child lived with you as a member of your household all year. 1040x mailing address This exception also applies if the child was lawfully placed with you for legal adoption. 1040x mailing address Child's place of residence. 1040x mailing address   Children usually are citizens or residents of the country of their parents. 1040x mailing address   If you were a U. 1040x mailing address S. 1040x mailing address citizen when your child was born, the child may be a U. 1040x mailing address S. 1040x mailing address citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 1040x mailing address Foreign students' place of residence. 1040x mailing address   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. 1040x mailing address S. 1040x mailing address residents and do not meet this test. 1040x mailing address You cannot claim an exemption for them. 1040x mailing address However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 1040x mailing address See Expenses Paid for Student Living With You in chapter 24. 1040x mailing address U. 1040x mailing address S. 1040x mailing address national. 1040x mailing address   A U. 1040x mailing address S. 1040x mailing address national is an individual who, although not a U. 1040x mailing address S. 1040x mailing address citizen, owes his or her allegiance to the United States. 1040x mailing address U. 1040x mailing address S. 1040x mailing address nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040x mailing address S. 1040x mailing address nationals instead of U. 1040x mailing address S. 1040x mailing address citizens. 1040x mailing address Qualifying Child Five tests must be met for a child to be your qualifying child. 1040x mailing address The five tests are: Relationship, Age, Residency, Support, and Joint return. 1040x mailing address These tests are explained next. 1040x mailing address 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. 1040x mailing address See Special Rule for Qualifying Child of More Than One Person, later. 1040x mailing address 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. 1040x mailing address Adopted child. 1040x mailing address   An adopted child is always treated as your own child. 1040x mailing address The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040x mailing address Foster child. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address Example. 1040x mailing address Your son turned 19 on December 10. 1040x mailing address 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. 1040x mailing address Child must be younger than you or spouse. 1040x mailing address   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 1040x mailing address 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. 1040x mailing address Example 1—child not younger than you or spouse. 1040x mailing address Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 1040x mailing address He is not disabled. 1040x mailing address Both you and your spouse are 21 years old, and you file a joint return. 1040x mailing address Your brother is not your qualifying child because he is not younger than you or your spouse. 1040x mailing address Example 2—child younger than your spouse but not younger than you. 1040x mailing address The facts are the same as in Example 1 except your spouse is 25 years old. 1040x mailing address 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. 1040x mailing address Student defined. 1040x mailing address   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. 1040x mailing address The 5 calendar months do not have to be consecutive. 1040x mailing address Full-time student. 1040x mailing address   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. 1040x mailing address School defined. 1040x mailing address   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 1040x mailing address However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 1040x mailing address Vocational high school students. 1040x mailing address   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. 1040x mailing address Permanently and totally disabled. 1040x mailing address   Your child is permanently and totally disabled if both of the following apply. 1040x mailing address He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040x mailing address A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 1040x mailing address Residency Test To meet this test, your child must have lived with you for more than half the year. 1040x mailing address There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 1040x mailing address Temporary absences. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address Death or birth of child. 1040x mailing address   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. 1040x mailing address Child born alive. 1040x mailing address   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. 1040x mailing address State or local law must treat the child as having been born alive. 1040x mailing address There must be proof of a live birth shown by an official document, such as a birth certificate. 1040x mailing address 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. 1040x mailing address Stillborn child. 1040x mailing address   You cannot claim an exemption for a stillborn child. 1040x mailing address Kidnapped child. 1040x mailing address   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 1040x mailing address See Publication 501 for details. 1040x mailing address Children of divorced or separated parents (or parents who live apart). 1040x mailing address   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 1040x mailing address However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 1040x mailing address 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. 1040x mailing address The child received over half of his or her support for the year from the parents. 1040x mailing address The child is in the custody of one or both parents for more than half of the year. 1040x mailing address Either of the following statements is true. 1040x mailing address 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. 1040x mailing address (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. 1040x mailing address If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 1040x mailing address ) 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. 1040x mailing address Custodial parent and noncustodial parent. 1040x mailing address   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 1040x mailing address The other parent is the noncustodial parent. 1040x mailing address   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. 1040x mailing address   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). 1040x mailing address Equal number of nights. 1040x mailing address   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). 1040x mailing address December 31. 1040x mailing address   The night of December 31 is treated as part of the year in which it begins. 1040x mailing address For example, December 31, 2013, is treated as part of 2013. 1040x mailing address Emancipated child. 1040x mailing address   If a child is emancipated under state law, the child is treated as not living with either parent. 1040x mailing address See Examples 5 and 6. 1040x mailing address Absences. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address Parent works at night. 1040x mailing address   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. 1040x mailing address On a school day, the child is treated as living at the primary residence registered with the school. 1040x mailing address Example 1—child lived with one parent for a greater number of nights. 1040x mailing address You and your child’s other parent are divorced. 1040x mailing address In 2013, your child lived with you 210 nights and with the other parent 155 nights. 1040x mailing address You are the custodial parent. 1040x mailing address Example 2—child is away at camp. 1040x mailing address In 2013, your daughter lives with each parent for alternate weeks. 1040x mailing address In the summer, she spends 6 weeks at summer camp. 1040x mailing address 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. 1040x mailing address Example 3—child lived same number of nights with each parent. 1040x mailing address Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 1040x mailing address Your AGI is $40,000. 1040x mailing address Your ex-spouse's AGI is $25,000. 1040x mailing address You are treated as your son's custodial parent because you have the higher AGI. 1040x mailing address Example 4—child is at parent’s home but with other parent. 1040x mailing address Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 1040x mailing address You become ill and are hospitalized. 1040x mailing address The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 1040x mailing address Your son is treated as living with you during this 10-day period because he was living in your home. 1040x mailing address Example 5—child emancipated in May. 1040x mailing address When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 1040x mailing address As a result, he is not considered in the custody of his parents for more than half of the year. 1040x mailing address The special rule for children of divorced or separated parents does not apply. 1040x mailing address Example 6—child emancipated in August. 1040x mailing address 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. 1040x mailing address She turns 18 and is emancipated under state law on August 1, 2013. 1040x mailing address 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. 1040x mailing address You are the custodial parent. 1040x mailing address Written declaration. 1040x mailing address    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. 1040x mailing address The noncustodial parent must attach a copy of the form or statement to his or her tax return. 1040x mailing address   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. 1040x mailing address Post-1984 and pre-2009 divorce decree or separation agreement. 1040x mailing address   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. 1040x mailing address The decree or agreement must state all three of the following. 1040x mailing address The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 1040x mailing address The custodial parent will not claim the child as a dependent for the year. 1040x mailing address The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 1040x mailing address   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 1040x mailing address The cover page (write the other parent's social security number on this page). 1040x mailing address The pages that include all of the information identified in items (1) through (3) above. 1040x mailing address The signature page with the other parent's signature and the date of the agreement. 1040x mailing address Post-2008 divorce decree or separation agreement. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address The form or statement must release the custodial parent's claim to the child without any conditions. 1040x mailing address For example, the release must not depend on the noncustodial parent paying support. 1040x mailing address    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 1040x mailing address Revocation of release of claim to an exemption. 1040x mailing address   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). 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Remarried parent. 1040x mailing address   If you remarry, the support provided by your new spouse is treated as provided by you. 1040x mailing address Parents who never married. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address This test is different from the support test to be a qualifying relative, which is described later. 1040x mailing address However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 1040x mailing address 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. 1040x mailing address Worksheet 3-1. 1040x mailing address Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 1040x mailing address 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. 1040x mailing address Do not include funds provided by the state; include those amounts on line 23 instead 1. 1040x mailing address     2. 1040x mailing address Enter the amount on line 1 that was used for the person's support 2. 1040x mailing address     3. 1040x mailing address Enter the amount on line 1 that was used for other purposes 3. 1040x mailing address     4. 1040x mailing address Enter the total amount in the person's savings and other accounts at the end of the year 4. 1040x mailing address     5. 1040x mailing address Add lines 2 through 4. 1040x mailing address (This amount should equal line 1. 1040x mailing address ) 5. 1040x mailing address     Expenses for Entire Household (where the person you supported lived)       6. 1040x mailing address Lodging (complete line 6a or 6b):         a. 1040x mailing address Enter the total rent paid 6a. 1040x mailing address       b. 1040x mailing address Enter the fair rental value of the home. 1040x mailing address If the person you supported owned the home,  also include this amount in line 21 6b. 1040x mailing address     7. 1040x mailing address Enter the total food expenses 7. 1040x mailing address     8. 1040x mailing address Enter the total amount of utilities (heat, light, water, etc. 1040x mailing address not included in line 6a or 6b) 8. 1040x mailing address     9. 1040x mailing address Enter the total amount of repairs (not included in line 6a or 6b) 9. 1040x mailing address     10. 1040x mailing address Enter the total of other expenses. 1040x mailing address Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 1040x mailing address     11. 1040x mailing address Add lines 6a through 10. 1040x mailing address These are the total household expenses 11. 1040x mailing address     12. 1040x mailing address Enter total number of persons who lived in the household 12. 1040x mailing address     Expenses for the Person You Supported       13. 1040x mailing address Divide line 11 by line 12. 1040x mailing address This is the person's share of the household expenses 13. 1040x mailing address     14. 1040x mailing address Enter the person's total clothing expenses 14. 1040x mailing address     15. 1040x mailing address Enter the person's total education expenses 15. 1040x mailing address     16. 1040x mailing address Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 1040x mailing address     17. 1040x mailing address Enter the person's total travel and recreation expenses 17. 1040x mailing address     18. 1040x mailing address Enter the total of the person's other expenses 18. 1040x mailing address     19. 1040x mailing address Add lines 13 through 18. 1040x mailing address This is the total cost of the person's support for the year 19. 1040x mailing address     Did the Person Provide More Than Half of His or Her Own Support?       20. 1040x mailing address Multiply line 19 by 50% (. 1040x mailing address 50) 20. 1040x mailing address     21. 1040x mailing address Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 1040x mailing address This is the amount the person provided for his or her own support 21. 1040x mailing address     22. 1040x mailing address Is line 21 more than line 20?   No. 1040x mailing address You meet the support test for this person to be your qualifying child. 1040x mailing address If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 1040x mailing address Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 1040x mailing address    Yes. 1040x mailing address You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 1040x mailing address Stop here. 1040x mailing address        Did You Provide More Than Half?       23. 1040x mailing address Enter the amount others provided for the person's support. 1040x mailing address Include amounts provided by state, local, and other welfare societies or agencies. 1040x mailing address Do not include any amounts included on line 1 23. 1040x mailing address     24. 1040x mailing address Add lines 21 and 23 24. 1040x mailing address     25. 1040x mailing address Subtract line 24 from line 19. 1040x mailing address This is the amount you provided for the person's support 25. 1040x mailing address     26. 1040x mailing address Is line 25 more than line 20?   Yes. 1040x mailing address You meet the support test for this person to be your qualifying relative. 1040x mailing address    No. 1040x mailing address You do not meet the support test for this person to be your qualifying relative. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address   Example. 1040x mailing address You provided $4,000 toward your 16-year-old son's support for the year. 1040x mailing address He has a part-time job and provided $6,000 to his own support. 1040x mailing address He provided more than half of his own support for the year. 1040x mailing address He is not your qualifying child. 1040x mailing address Foster care payments and expenses. 1040x mailing address   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 1040x mailing address 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. 1040x mailing address   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. 1040x mailing address For more information about the deduction for charitable contributions, see chapter 24. 1040x mailing address If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 1040x mailing address   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 1040x mailing address Example 1. 1040x mailing address Lauren, a foster child, lived with Mr. 1040x mailing address and Mrs. 1040x mailing address Smith for the last 3 months of the year. 1040x mailing address The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 1040x mailing address They did not care for her as a trade or business or to benefit the agency that placed her in their home. 1040x mailing address The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 1040x mailing address Example 2. 1040x mailing address You provided $3,000 toward your 10-year-old foster child's support for the year. 1040x mailing address The state government provided $4,000, which is considered support provided by the state, not by the child. 1040x mailing address See Support provided by the state (welfare, food stamps, housing, etc. 1040x mailing address ) , later. 1040x mailing address Your foster child did not provide more than half of her own support for the year. 1040x mailing address Scholarships. 1040x mailing address   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. 1040x mailing address Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 1040x mailing address Exception. 1040x mailing address   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. 1040x mailing address Example 1—child files joint return. 1040x mailing address You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040x mailing address He earned $25,000 for the year. 1040x mailing address The couple files a joint return. 1040x mailing address Because your daughter and her husband file a joint return, she is not your qualifying child. 1040x mailing address Example 2—child files joint return only as a claim for refund of withheld tax. 1040x mailing address Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040x mailing address Neither is required to file a tax return. 1040x mailing address They do not have a child. 1040x mailing address Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040x mailing address The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 1040x mailing address Example 3—child files joint return to claim American opportunity credit. 1040x mailing address The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040x mailing address He and his wife were not required to file a tax return. 1040x mailing address However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040x mailing address 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. 1040x mailing address The exception to the joint return test does not apply, so your son is not your qualifying child. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 1040x mailing address 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). 1040x mailing address The exemption for the child. 1040x mailing address The child tax credit. 1040x mailing address Head of household filing status. 1040x mailing address The credit for child and dependent care expenses. 1040x mailing address The exclusion from income for dependent care benefits. 1040x mailing address The earned income credit. 1040x mailing address The other person cannot take any of these benefits based on this qualifying child. 1040x mailing address In other words, you and the other person cannot agree to divide these benefits between you. 1040x mailing address The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 1040x mailing address Tiebreaker rules. 1040x mailing address   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 1040x mailing address If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address See Example 6 . 1040x mailing address   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. 1040x mailing address Example 1—child lived with parent and grandparent. 1040x mailing address You and your 3-year-old daughter Jane lived with your mother all year. 1040x mailing address You are 25 years old, unmarried, and your AGI is $9,000. 1040x mailing address Your mother's AGI is $15,000. 1040x mailing address Jane's father did not live with you or your daughter. 1040x mailing address You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 1040x mailing address 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. 1040x mailing address However, only one of you can claim her. 1040x mailing address Jane is not a qualifying child of anyone else, including her father. 1040x mailing address You agree to let your mother claim Jane. 1040x mailing address 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). 1040x mailing address Example 2—parent has higher AGI than grandparent. 1040x mailing address The facts are the same as in Example 1 except your AGI is $18,000. 1040x mailing address Because your mother's AGI is not higher than yours, she cannot claim Jane. 1040x mailing address Only you can claim Jane. 1040x mailing address Example 3—two persons claim same child. 1040x mailing address The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 1040x mailing address In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 1040x mailing address The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 1040x mailing address Example 4—qualifying children split between two persons. 1040x mailing address 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. 1040x mailing address Only one of you can claim each child. 1040x mailing address However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 1040x mailing address For example, if you claim one child, your mother can claim the other two. 1040x mailing address Example 5—taxpayer who is a qualifying child. 1040x mailing address 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. 1040x mailing address This means you are your mother's qualifying child. 1040x mailing address 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. 1040x mailing address Example 6—child lived with both parents and grandparent. 1040x mailing address The facts are the same as in Example 1 except you are married to your daughter's father. 1040x mailing address The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 1040x mailing address If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 1040x mailing address 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. 1040x mailing address Example 7—separated parents. 1040x mailing address You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 1040x mailing address In August and September, your son lived with you. 1040x mailing address For the rest of the year, your son lived with your husband, the boy's father. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address You and your husband will file separate returns. 1040x mailing address Your husband agrees to let you treat your son as a qualifying child. 1040x mailing address 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). 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Example 8—separated parents claim same child. 1040x mailing address The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 1040x mailing address In this case, only your husband will be allowed to treat your son as a qualifying child. 1040x mailing address This is because, during 2013, the boy lived with him longer than with you. 1040x mailing address If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040x mailing address If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Example 9—unmarried parents. 1040x mailing address You, your 5-year-old son, and your son's father lived together all year. 1040x mailing address You and your son's father are not married. 1040x mailing address 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. 1040x mailing address Your AGI is $12,000 and your son's father's AGI is $14,000. 1040x mailing address Your son's father agrees to let you claim the child as a qualifying child. 1040x mailing address 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). 1040x mailing address Example 10—unmarried parents claim same child. 1040x mailing address 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. 1040x mailing address In this case, only your son's father will be allowed to treat your son as a qualifying child. 1040x mailing address This is because his AGI, $14,000, is more than your AGI, $12,000. 1040x mailing address If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040x mailing address 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. 1040x mailing address Example 11—child did not live with a parent. 1040x mailing address You and your 7-year-old niece, your sister's child, lived with your mother all year. 1040x mailing address You are 25 years old, and your AGI is $9,300. 1040x mailing address Your mother's AGI is $15,000. 1040x mailing address Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 1040x mailing address 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. 1040x mailing address However, only your mother can treat her as a qualifying child. 1040x mailing address This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 1040x mailing address Applying this special rule to divorced or separated parents (or parents who live apart). 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Example 1. 1040x mailing address You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 1040x mailing address Your AGI is $10,000. 1040x mailing address Your mother's AGI is $25,000. 1040x mailing address Your son's father did not live with you or your son. 1040x mailing address 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. 1040x mailing address Because of this, you cannot claim an exemption or the child tax credit for your son. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address (Note: The support test does not apply for the earned income credit. 1040x mailing address ) However, you agree to let your mother claim your son. 1040x mailing address 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. 1040x mailing address (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 1040x mailing address ) Example 2. 1040x mailing address The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 1040x mailing address Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 1040x mailing address Example 3. 1040x mailing address 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. 1040x mailing address Your mother also claims him as a qualifying child for head of household filing status. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Qualifying Relative Four tests must be met for a person to be your qualifying relative. 1040x mailing address The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 1040x mailing address Age. 1040x mailing address   Unlike a qualifying child, a qualifying relative can be any age. 1040x mailing address There is no age test for a qualifying relative. 1040x mailing address Kidnapped child. 1040x mailing address   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 1040x mailing address See Publication 501 for details. 1040x mailing address 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. 1040x mailing address Example 1. 1040x mailing address Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 1040x mailing address She is not your qualifying relative. 1040x mailing address Example 2. 1040x mailing address Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 1040x mailing address He is not your qualifying relative. 1040x mailing address Example 3. 1040x mailing address Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 1040x mailing address He may be your qualifying relative if the gross income test and the support test are met. 1040x mailing address Example 4. 1040x mailing address 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. 1040x mailing address He is not your qualifying child because he does not meet the residency test. 1040x mailing address He may be your qualifying relative if the gross income test and the support test are met. 1040x mailing address Child of person not required to file a return. 1040x mailing address   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. 1040x mailing address Example 1—return not required. 1040x mailing address You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 1040x mailing address Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 1040x mailing address Both your friend and her child are your qualifying relatives if the support test is met. 1040x mailing address Example 2—return filed to claim refund. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Both your friend and her child are your qualifying relatives if the support test is met. 1040x mailing address Example 3—earned income credit claimed. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Child in Canada or Mexico. 1040x mailing address   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 1040x mailing address If the child does not live with you, the child does not meet the residency test to be your qualifying child. 1040x mailing address However, the child may still be your qualifying relative. 1040x mailing address If the persons the child does live with are not U. 1040x mailing address S. 1040x mailing address citizens and have no U. 1040x mailing address S. 1040x mailing address gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 1040x mailing address 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. 1040x mailing address   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. 1040x mailing address S. 1040x mailing address citizen, U. 1040x mailing address S. 1040x mailing address resident alien, or U. 1040x mailing address S. 1040x mailing address national. 1040x mailing address There is an exception for certain adopted children who lived with you all year. 1040x mailing address See Citizen or Resident Test , earlier. 1040x mailing address Example. 1040x mailing address You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 1040x mailing address You are single and live in the United States. 1040x mailing address Your mother is not a U. 1040x mailing address S. 1040x mailing address citizen and has no U. 1040x mailing address S. 1040x mailing address income, so she is not a “taxpayer. 1040x mailing address ” Your children are not your qualifying children because they do not meet the residency test. 1040x mailing address But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 1040x mailing address You may also be able to claim your mother as a dependent if the gross income and support tests are met. 1040x mailing address 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 . 1040x mailing address If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 1040x mailing address However, see Personal Exemptions , earlier. 1040x mailing address Relatives who do not have to live with you. 1040x mailing address   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. 1040x mailing address Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 1040x mailing address (A legally adopted child is considered your child. 1040x mailing address ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 1040x mailing address Your father, mother, grandparent, or other direct ancestor, but not foster parent. 1040x mailing address Your stepfather or stepmother. 1040x mailing address A son or daughter of your brother or sister. 1040x mailing address A son or daughter of your half brother or half sister. 1040x mailing address A brother or sister of your father or mother. 1040x mailing address Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040x mailing address Any of these relationships that were established by marriage are not ended by death or divorce. 1040x mailing address Example. 1040x mailing address You and your wife began supporting your wife's father, a widower, in 2006. 1040x mailing address Your wife died in 2012. 1040x mailing address Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 1040x mailing address You can claim him as a dependent if all other tests are met, including the gross income test and support test. 1040x mailing address Foster child. 1040x mailing address   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. 1040x mailing address Joint return. 1040x mailing address   If you file a joint return, the person can be related to either you or your spouse. 1040x mailing address Also, the person does not need to be related to the spouse who provides support. 1040x mailing address   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. 1040x mailing address 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. 1040x mailing address Temporary absences. 1040x mailing address   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. 1040x mailing address   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. 1040x mailing address Death or birth. 1040x mailing address   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 1040x mailing address Example. 1040x mailing address Your dependent mother died on January 15. 1040x mailing address She met the tests to be your qualifying relative. 1040x mailing address The other tests to claim an exemption for a dependent were also met. 1040x mailing address You can claim an exemption for her on your return. 1040x mailing address Local law violated. 1040x mailing address   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 1040x mailing address Example. 1040x mailing address Your girlfriend lived with you as a member of your household all year. 1040x mailing address However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 1040x mailing address Therefore, she does not meet this test and you cannot claim her as a dependent. 1040x mailing address Adopted child. 1040x mailing address   An adopted child is always treated as your own child. 1040x mailing address The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040x mailing address Cousin. 1040x mailing address   Your cousin meets this test only if he or she lives with you all year as a member of your household. 1040x mailing address A cousin is a descendant of a brother or sister of your father or mother. 1040x mailing address Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 1040x mailing address Gross income defined. 1040x mailing address   Gross income is all income in the form of money, property, and services that is not exempt from tax. 1040x mailing address   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. 1040x mailing address   Gross receipts from rental property are gross income. 1040x mailing address Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 1040x mailing address   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 1040x mailing address    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 1040x mailing address 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. 1040x mailing address For more information about scholarships, see chapter 12. 1040x mailing address   Tax-exempt income, such as certain social security benefits, is not included in gross income. 1040x mailing address Disabled dependent working at sheltered workshop. 1040x mailing address   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. 1040x mailing address The availability of medical care at the workshop must be the main reason for the individual's presence there. 1040x mailing address Also, the income must come solely from activities at the workshop that are incident to this medical care. 1040x mailing address   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. 1040x mailing address S. 1040x mailing address possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 1040x mailing address “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address How to determine if support test is met. 1040x mailing address   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. 1040x mailing address This includes support the person provided from his or her own funds. 1040x mailing address   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 1040x mailing address Person's own funds not used for support. 1040x mailing address   A person's own funds are not support unless they are actually spent for support. 1040x mailing address Example. 1040x mailing address Your mother received $2,400 in social security benefits and $300 in interest. 1040x mailing address She paid $2,000 for lodging and $400 for recreation. 1040x mailing address She put $300 in a savings account. 1040x mailing address 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. 1040x mailing address 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. 1040x mailing address Child's wages used for own support. 1040x mailing address   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. 1040x mailing address Year support is provided. 1040x mailing address   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. 1040x mailing address   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. 1040x mailing address Armed Forces dependency allotments. 1040x mailing address   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. 1040x mailing address If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 1040x mailing address Example. 1040x mailing address You are in the Armed Forces. 1040x mailing address You authorize an allotment for your widowed mother that she uses to support herself and her sister. 1040x mailing address 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. 1040x mailing address Tax-exempt military quarters allowances. 1040x mailing address   These allowances are treated the same way as dependency allotments in figuring support. 1040x mailing address The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 1040x mailing address Tax-exempt income. 1040x mailing address   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 1040x mailing address Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 1040x mailing address Example 1. 1040x mailing address You provide $4,000 toward your mother's support during the year. 1040x mailing address She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 1040x mailing address She uses all these for her support. 1040x mailing address 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). 1040x mailing address Example 2. 1040x mailing address Your niece takes out a student loan of $2,500 a