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2010 Irs Form 1040ez

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2010 Irs Form 1040ez

2010 irs form 1040ez 3. 2010 irs form 1040ez   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. 2010 irs form 1040ez Taxpayer identification numbers for aliens. 2010 irs form 1040ez Taxpayer identification numbers for adoptees. 2010 irs form 1040ez What's New Exemption amount. 2010 irs form 1040ez  The amount you can deduct for each exemption has increased. 2010 irs form 1040ez It was $3,800 for 2012. 2010 irs form 1040ez It is $3,900 for 2013. 2010 irs form 1040ez Exemption phaseout. 2010 irs form 1040ez  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 2010 irs form 1040ez 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). 2010 irs form 1040ez See Phaseout of Exemptions , later. 2010 irs form 1040ez Introduction This chapter discusses the following topics. 2010 irs form 1040ez Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 2010 irs form 1040ez Exemptions for dependents — You generally can take an exemption for each of your dependents. 2010 irs form 1040ez A dependent is your qualifying child or qualifying relative. 2010 irs form 1040ez 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. 2010 irs form 1040ez Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 2010 irs form 1040ez Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 2010 irs form 1040ez Deduction. 2010 irs form 1040ez   Exemptions reduce your taxable income. 2010 irs form 1040ez You can deduct $3,900 for each exemption you claim in 2013. 2010 irs form 1040ez 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. 2010 irs form 1040ez See Phaseout of Exemptions , later. 2010 irs form 1040ez How to claim exemptions. 2010 irs form 1040ez    How you claim an exemption on your tax return depends on which form you file. 2010 irs form 1040ez    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 2010 irs form 1040ez    If you file Form 1040A, complete lines 6a through 6d. 2010 irs form 1040ez The total number of exemptions you can claim is the total in the box on line 6d. 2010 irs form 1040ez Also complete line 26. 2010 irs form 1040ez   If you file Form 1040, complete lines 6a through 6d. 2010 irs form 1040ez The total number of exemptions you can claim is the total in the box on line 6d. 2010 irs form 1040ez Also complete line 42. 2010 irs form 1040ez 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). 2010 irs form 1040ez While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 2010 irs form 1040ez Personal Exemptions You are generally allowed one exemption for yourself. 2010 irs form 1040ez If you are married, you may be allowed one exemption for your spouse. 2010 irs form 1040ez These are called personal exemptions. 2010 irs form 1040ez Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2010 irs form 1040ez 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. 2010 irs form 1040ez Your Spouse's Exemption Your spouse is never considered your dependent. 2010 irs form 1040ez Joint return. 2010 irs form 1040ez   On a joint return you can claim one exemption for yourself and one for your spouse. 2010 irs form 1040ez Separate return. 2010 irs form 1040ez   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. 2010 irs form 1040ez This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2010 irs form 1040ez 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. 2010 irs form 1040ez S. 2010 irs form 1040ez tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 2010 irs form 1040ez Death of spouse. 2010 irs form 1040ez   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 . 2010 irs form 1040ez 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 . 2010 irs form 1040ez   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2010 irs form 1040ez   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. 2010 irs form 1040ez If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2010 irs form 1040ez Divorced or separated spouse. 2010 irs form 1040ez   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2010 irs form 1040ez This rule applies even if you provided all of your former spouse's support. 2010 irs form 1040ez Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2010 irs form 1040ez You can claim an exemption for a dependent even if your dependent files a return. 2010 irs form 1040ez The term “dependent” means: A qualifying child, or A qualifying relative. 2010 irs form 1040ez The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2010 irs form 1040ez You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2010 irs form 1040ez Dependent taxpayer test. 2010 irs form 1040ez Joint return test. 2010 irs form 1040ez Citizen or resident test. 2010 irs form 1040ez These three tests are explained in detail later. 2010 irs form 1040ez All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 2010 irs form 1040ez Table 3-1. 2010 irs form 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2010 irs form 1040ez This table is only an overview of the rules. 2010 irs form 1040ez For details, see the rest of this chapter. 2010 irs form 1040ez You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 2010 irs form 1040ez   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. 2010 irs form 1040ez   You cannot claim a person as a dependent unless that person is a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen, U. 2010 irs form 1040ez S. 2010 irs form 1040ez resident alien, U. 2010 irs form 1040ez S. 2010 irs form 1040ez national, or a resident of Canada or Mexico. 2010 irs form 1040ez 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2010 irs form 1040ez   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. 2010 irs form 1040ez   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. 2010 irs form 1040ez   The child must have lived with you for more than half of the year. 2010 irs form 1040ez 2  The child must not have provided more than half of his or her own support for the year. 2010 irs form 1040ez   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). 2010 irs form 1040ez  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. 2010 irs form 1040ez 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. 2010 irs form 1040ez   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2010 irs form 1040ez   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). 2010 irs form 1040ez   The person's gross income for the year must be less than $3,900. 2010 irs form 1040ez 3  You must provide more than half of the person's total support for the year. 2010 irs form 1040ez 4  1There is an exception for certain adopted children. 2010 irs form 1040ez 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. 2010 irs form 1040ez 3There is an exception if the person is disabled and has income from a sheltered workshop. 2010 irs form 1040ez 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2010 irs form 1040ez Dependent not allowed a personal exemption. 2010 irs form 1040ez 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. 2010 irs form 1040ez This is true even if you do not claim the dependent's exemption on your return. 2010 irs form 1040ez 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. 2010 irs form 1040ez Housekeepers, maids, or servants. 2010 irs form 1040ez   If these people work for you, you cannot claim exemptions for them. 2010 irs form 1040ez Child tax credit. 2010 irs form 1040ez   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. 2010 irs form 1040ez For more information, see chapter 34. 2010 irs form 1040ez Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2010 irs form 1040ez Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2010 irs form 1040ez 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. 2010 irs form 1040ez Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2010 irs form 1040ez Exception. 2010 irs form 1040ez   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. 2010 irs form 1040ez Example 1—child files joint return. 2010 irs form 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2010 irs form 1040ez He earned $25,000 for the year. 2010 irs form 1040ez The couple files a joint return. 2010 irs form 1040ez You cannot take an exemption for your daughter. 2010 irs form 1040ez Example 2—child files joint return only as claim for refund of withheld tax. 2010 irs form 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2010 irs form 1040ez Neither is required to file a tax return. 2010 irs form 1040ez They do not have a child. 2010 irs form 1040ez Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2010 irs form 1040ez 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. 2010 irs form 1040ez You can claim exemptions for each of them if all the other tests to do so are met. 2010 irs form 1040ez Example 3—child files joint return to claim American opportunity credit. 2010 irs form 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2010 irs form 1040ez He and his wife are not required to file a tax return. 2010 irs form 1040ez However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2010 irs form 1040ez 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. 2010 irs form 1040ez The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 2010 irs form 1040ez Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen, U. 2010 irs form 1040ez S. 2010 irs form 1040ez resident alien, U. 2010 irs form 1040ez S. 2010 irs form 1040ez national, or a resident of Canada or Mexico. 2010 irs form 1040ez However, there is an exception for certain adopted children, as explained next. 2010 irs form 1040ez Exception for adopted child. 2010 irs form 1040ez   If you are a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen or U. 2010 irs form 1040ez S. 2010 irs form 1040ez national who has legally adopted a child who is not a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen, U. 2010 irs form 1040ez S. 2010 irs form 1040ez resident alien, or U. 2010 irs form 1040ez S. 2010 irs form 1040ez national, this test is met if the child lived with you as a member of your household all year. 2010 irs form 1040ez This exception also applies if the child was lawfully placed with you for legal adoption. 2010 irs form 1040ez Child's place of residence. 2010 irs form 1040ez   Children usually are citizens or residents of the country of their parents. 2010 irs form 1040ez   If you were a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen when your child was born, the child may be a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 2010 irs form 1040ez Foreign students' place of residence. 2010 irs form 1040ez   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. 2010 irs form 1040ez S. 2010 irs form 1040ez residents and do not meet this test. 2010 irs form 1040ez You cannot claim an exemption for them. 2010 irs form 1040ez However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 2010 irs form 1040ez See Expenses Paid for Student Living With You in chapter 24. 2010 irs form 1040ez U. 2010 irs form 1040ez S. 2010 irs form 1040ez national. 2010 irs form 1040ez   A U. 2010 irs form 1040ez S. 2010 irs form 1040ez national is an individual who, although not a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen, owes his or her allegiance to the United States. 2010 irs form 1040ez U. 2010 irs form 1040ez S. 2010 irs form 1040ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2010 irs form 1040ez S. 2010 irs form 1040ez nationals instead of U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizens. 2010 irs form 1040ez Qualifying Child Five tests must be met for a child to be your qualifying child. 2010 irs form 1040ez The five tests are: Relationship, Age, Residency, Support, and Joint return. 2010 irs form 1040ez These tests are explained next. 2010 irs form 1040ez 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. 2010 irs form 1040ez See Special Rule for Qualifying Child of More Than One Person, later. 2010 irs form 1040ez 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. 2010 irs form 1040ez Adopted child. 2010 irs form 1040ez   An adopted child is always treated as your own child. 2010 irs form 1040ez The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2010 irs form 1040ez Foster child. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your son turned 19 on December 10. 2010 irs form 1040ez 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. 2010 irs form 1040ez Child must be younger than you or spouse. 2010 irs form 1040ez   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 1—child not younger than you or spouse. 2010 irs form 1040ez Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 2010 irs form 1040ez He is not disabled. 2010 irs form 1040ez Both you and your spouse are 21 years old, and you file a joint return. 2010 irs form 1040ez Your brother is not your qualifying child because he is not younger than you or your spouse. 2010 irs form 1040ez Example 2—child younger than your spouse but not younger than you. 2010 irs form 1040ez The facts are the same as in Example 1 except your spouse is 25 years old. 2010 irs form 1040ez 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. 2010 irs form 1040ez Student defined. 2010 irs form 1040ez   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. 2010 irs form 1040ez The 5 calendar months do not have to be consecutive. 2010 irs form 1040ez Full-time student. 2010 irs form 1040ez   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. 2010 irs form 1040ez School defined. 2010 irs form 1040ez   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2010 irs form 1040ez However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 2010 irs form 1040ez Vocational high school students. 2010 irs form 1040ez   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. 2010 irs form 1040ez Permanently and totally disabled. 2010 irs form 1040ez   Your child is permanently and totally disabled if both of the following apply. 2010 irs form 1040ez He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2010 irs form 1040ez A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2010 irs form 1040ez Residency Test To meet this test, your child must have lived with you for more than half the year. 2010 irs form 1040ez There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 2010 irs form 1040ez Temporary absences. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Death or birth of child. 2010 irs form 1040ez   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. 2010 irs form 1040ez Child born alive. 2010 irs form 1040ez   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. 2010 irs form 1040ez State or local law must treat the child as having been born alive. 2010 irs form 1040ez There must be proof of a live birth shown by an official document, such as a birth certificate. 2010 irs form 1040ez 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. 2010 irs form 1040ez Stillborn child. 2010 irs form 1040ez   You cannot claim an exemption for a stillborn child. 2010 irs form 1040ez Kidnapped child. 2010 irs form 1040ez   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 2010 irs form 1040ez See Publication 501 for details. 2010 irs form 1040ez Children of divorced or separated parents (or parents who live apart). 2010 irs form 1040ez   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 2010 irs form 1040ez However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 2010 irs form 1040ez 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. 2010 irs form 1040ez The child received over half of his or her support for the year from the parents. 2010 irs form 1040ez The child is in the custody of one or both parents for more than half of the year. 2010 irs form 1040ez Either of the following statements is true. 2010 irs form 1040ez 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. 2010 irs form 1040ez (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. 2010 irs form 1040ez If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 2010 irs form 1040ez ) 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. 2010 irs form 1040ez Custodial parent and noncustodial parent. 2010 irs form 1040ez   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2010 irs form 1040ez The other parent is the noncustodial parent. 2010 irs form 1040ez   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. 2010 irs form 1040ez   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). 2010 irs form 1040ez Equal number of nights. 2010 irs form 1040ez   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). 2010 irs form 1040ez December 31. 2010 irs form 1040ez   The night of December 31 is treated as part of the year in which it begins. 2010 irs form 1040ez For example, December 31, 2013, is treated as part of 2013. 2010 irs form 1040ez Emancipated child. 2010 irs form 1040ez   If a child is emancipated under state law, the child is treated as not living with either parent. 2010 irs form 1040ez See Examples 5 and 6. 2010 irs form 1040ez Absences. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Parent works at night. 2010 irs form 1040ez   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. 2010 irs form 1040ez On a school day, the child is treated as living at the primary residence registered with the school. 2010 irs form 1040ez Example 1—child lived with one parent for a greater number of nights. 2010 irs form 1040ez You and your child’s other parent are divorced. 2010 irs form 1040ez In 2013, your child lived with you 210 nights and with the other parent 155 nights. 2010 irs form 1040ez You are the custodial parent. 2010 irs form 1040ez Example 2—child is away at camp. 2010 irs form 1040ez In 2013, your daughter lives with each parent for alternate weeks. 2010 irs form 1040ez In the summer, she spends 6 weeks at summer camp. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 3—child lived same number of nights with each parent. 2010 irs form 1040ez Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2010 irs form 1040ez Your AGI is $40,000. 2010 irs form 1040ez Your ex-spouse's AGI is $25,000. 2010 irs form 1040ez You are treated as your son's custodial parent because you have the higher AGI. 2010 irs form 1040ez Example 4—child is at parent’s home but with other parent. 2010 irs form 1040ez Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2010 irs form 1040ez You become ill and are hospitalized. 2010 irs form 1040ez The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2010 irs form 1040ez Your son is treated as living with you during this 10-day period because he was living in your home. 2010 irs form 1040ez Example 5—child emancipated in May. 2010 irs form 1040ez When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2010 irs form 1040ez As a result, he is not considered in the custody of his parents for more than half of the year. 2010 irs form 1040ez The special rule for children of divorced or separated parents does not apply. 2010 irs form 1040ez Example 6—child emancipated in August. 2010 irs form 1040ez 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. 2010 irs form 1040ez She turns 18 and is emancipated under state law on August 1, 2013. 2010 irs form 1040ez 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. 2010 irs form 1040ez You are the custodial parent. 2010 irs form 1040ez Written declaration. 2010 irs form 1040ez    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. 2010 irs form 1040ez The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2010 irs form 1040ez   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. 2010 irs form 1040ez Post-1984 and pre-2009 divorce decree or separation agreement. 2010 irs form 1040ez   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. 2010 irs form 1040ez The decree or agreement must state all three of the following. 2010 irs form 1040ez The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2010 irs form 1040ez The custodial parent will not claim the child as a dependent for the year. 2010 irs form 1040ez The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2010 irs form 1040ez   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 2010 irs form 1040ez The cover page (write the other parent's social security number on this page). 2010 irs form 1040ez The pages that include all of the information identified in items (1) through (3) above. 2010 irs form 1040ez The signature page with the other parent's signature and the date of the agreement. 2010 irs form 1040ez Post-2008 divorce decree or separation agreement. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez The form or statement must release the custodial parent's claim to the child without any conditions. 2010 irs form 1040ez For example, the release must not depend on the noncustodial parent paying support. 2010 irs form 1040ez    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2010 irs form 1040ez Revocation of release of claim to an exemption. 2010 irs form 1040ez   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). 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Remarried parent. 2010 irs form 1040ez   If you remarry, the support provided by your new spouse is treated as provided by you. 2010 irs form 1040ez Parents who never married. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez This test is different from the support test to be a qualifying relative, which is described later. 2010 irs form 1040ez However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 2010 irs form 1040ez 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. 2010 irs form 1040ez Worksheet 3-1. 2010 irs form 1040ez Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 2010 irs form 1040ez 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. 2010 irs form 1040ez Do not include funds provided by the state; include those amounts on line 23 instead 1. 2010 irs form 1040ez     2. 2010 irs form 1040ez Enter the amount on line 1 that was used for the person's support 2. 2010 irs form 1040ez     3. 2010 irs form 1040ez Enter the amount on line 1 that was used for other purposes 3. 2010 irs form 1040ez     4. 2010 irs form 1040ez Enter the total amount in the person's savings and other accounts at the end of the year 4. 2010 irs form 1040ez     5. 2010 irs form 1040ez Add lines 2 through 4. 2010 irs form 1040ez (This amount should equal line 1. 2010 irs form 1040ez ) 5. 2010 irs form 1040ez     Expenses for Entire Household (where the person you supported lived)       6. 2010 irs form 1040ez Lodging (complete line 6a or 6b):         a. 2010 irs form 1040ez Enter the total rent paid 6a. 2010 irs form 1040ez       b. 2010 irs form 1040ez Enter the fair rental value of the home. 2010 irs form 1040ez If the person you supported owned the home,  also include this amount in line 21 6b. 2010 irs form 1040ez     7. 2010 irs form 1040ez Enter the total food expenses 7. 2010 irs form 1040ez     8. 2010 irs form 1040ez Enter the total amount of utilities (heat, light, water, etc. 2010 irs form 1040ez not included in line 6a or 6b) 8. 2010 irs form 1040ez     9. 2010 irs form 1040ez Enter the total amount of repairs (not included in line 6a or 6b) 9. 2010 irs form 1040ez     10. 2010 irs form 1040ez Enter the total of other expenses. 2010 irs form 1040ez Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 2010 irs form 1040ez     11. 2010 irs form 1040ez Add lines 6a through 10. 2010 irs form 1040ez These are the total household expenses 11. 2010 irs form 1040ez     12. 2010 irs form 1040ez Enter total number of persons who lived in the household 12. 2010 irs form 1040ez     Expenses for the Person You Supported       13. 2010 irs form 1040ez Divide line 11 by line 12. 2010 irs form 1040ez This is the person's share of the household expenses 13. 2010 irs form 1040ez     14. 2010 irs form 1040ez Enter the person's total clothing expenses 14. 2010 irs form 1040ez     15. 2010 irs form 1040ez Enter the person's total education expenses 15. 2010 irs form 1040ez     16. 2010 irs form 1040ez Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 2010 irs form 1040ez     17. 2010 irs form 1040ez Enter the person's total travel and recreation expenses 17. 2010 irs form 1040ez     18. 2010 irs form 1040ez Enter the total of the person's other expenses 18. 2010 irs form 1040ez     19. 2010 irs form 1040ez Add lines 13 through 18. 2010 irs form 1040ez This is the total cost of the person's support for the year 19. 2010 irs form 1040ez     Did the Person Provide More Than Half of His or Her Own Support?       20. 2010 irs form 1040ez Multiply line 19 by 50% (. 2010 irs form 1040ez 50) 20. 2010 irs form 1040ez     21. 2010 irs form 1040ez Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 2010 irs form 1040ez This is the amount the person provided for his or her own support 21. 2010 irs form 1040ez     22. 2010 irs form 1040ez Is line 21 more than line 20?   No. 2010 irs form 1040ez You meet the support test for this person to be your qualifying child. 2010 irs form 1040ez If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 2010 irs form 1040ez Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 2010 irs form 1040ez    Yes. 2010 irs form 1040ez You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 2010 irs form 1040ez Stop here. 2010 irs form 1040ez        Did You Provide More Than Half?       23. 2010 irs form 1040ez Enter the amount others provided for the person's support. 2010 irs form 1040ez Include amounts provided by state, local, and other welfare societies or agencies. 2010 irs form 1040ez Do not include any amounts included on line 1 23. 2010 irs form 1040ez     24. 2010 irs form 1040ez Add lines 21 and 23 24. 2010 irs form 1040ez     25. 2010 irs form 1040ez Subtract line 24 from line 19. 2010 irs form 1040ez This is the amount you provided for the person's support 25. 2010 irs form 1040ez     26. 2010 irs form 1040ez Is line 25 more than line 20?   Yes. 2010 irs form 1040ez You meet the support test for this person to be your qualifying relative. 2010 irs form 1040ez    No. 2010 irs form 1040ez You do not meet the support test for this person to be your qualifying relative. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez   Example. 2010 irs form 1040ez You provided $4,000 toward your 16-year-old son's support for the year. 2010 irs form 1040ez He has a part-time job and provided $6,000 to his own support. 2010 irs form 1040ez He provided more than half of his own support for the year. 2010 irs form 1040ez He is not your qualifying child. 2010 irs form 1040ez Foster care payments and expenses. 2010 irs form 1040ez   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 2010 irs form 1040ez 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. 2010 irs form 1040ez   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. 2010 irs form 1040ez For more information about the deduction for charitable contributions, see chapter 24. 2010 irs form 1040ez If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 2010 irs form 1040ez   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez Lauren, a foster child, lived with Mr. 2010 irs form 1040ez and Mrs. 2010 irs form 1040ez Smith for the last 3 months of the year. 2010 irs form 1040ez The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 2010 irs form 1040ez They did not care for her as a trade or business or to benefit the agency that placed her in their home. 2010 irs form 1040ez The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez You provided $3,000 toward your 10-year-old foster child's support for the year. 2010 irs form 1040ez The state government provided $4,000, which is considered support provided by the state, not by the child. 2010 irs form 1040ez See Support provided by the state (welfare, food stamps, housing, etc. 2010 irs form 1040ez ) , later. 2010 irs form 1040ez Your foster child did not provide more than half of her own support for the year. 2010 irs form 1040ez Scholarships. 2010 irs form 1040ez   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. 2010 irs form 1040ez Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 2010 irs form 1040ez Exception. 2010 irs form 1040ez   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. 2010 irs form 1040ez Example 1—child files joint return. 2010 irs form 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2010 irs form 1040ez He earned $25,000 for the year. 2010 irs form 1040ez The couple files a joint return. 2010 irs form 1040ez Because your daughter and her husband file a joint return, she is not your qualifying child. 2010 irs form 1040ez Example 2—child files joint return only as a claim for refund of withheld tax. 2010 irs form 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2010 irs form 1040ez Neither is required to file a tax return. 2010 irs form 1040ez They do not have a child. 2010 irs form 1040ez Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2010 irs form 1040ez The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2010 irs form 1040ez Example 3—child files joint return to claim American opportunity credit. 2010 irs form 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2010 irs form 1040ez He and his wife were not required to file a tax return. 2010 irs form 1040ez However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2010 irs form 1040ez 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. 2010 irs form 1040ez The exception to the joint return test does not apply, so your son is not your qualifying child. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2010 irs form 1040ez 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). 2010 irs form 1040ez The exemption for the child. 2010 irs form 1040ez The child tax credit. 2010 irs form 1040ez Head of household filing status. 2010 irs form 1040ez The credit for child and dependent care expenses. 2010 irs form 1040ez The exclusion from income for dependent care benefits. 2010 irs form 1040ez The earned income credit. 2010 irs form 1040ez The other person cannot take any of these benefits based on this qualifying child. 2010 irs form 1040ez In other words, you and the other person cannot agree to divide these benefits between you. 2010 irs form 1040ez The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 2010 irs form 1040ez Tiebreaker rules. 2010 irs form 1040ez   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2010 irs form 1040ez If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez See Example 6 . 2010 irs form 1040ez   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. 2010 irs form 1040ez Example 1—child lived with parent and grandparent. 2010 irs form 1040ez You and your 3-year-old daughter Jane lived with your mother all year. 2010 irs form 1040ez You are 25 years old, unmarried, and your AGI is $9,000. 2010 irs form 1040ez Your mother's AGI is $15,000. 2010 irs form 1040ez Jane's father did not live with you or your daughter. 2010 irs form 1040ez You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 2010 irs form 1040ez 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. 2010 irs form 1040ez However, only one of you can claim her. 2010 irs form 1040ez Jane is not a qualifying child of anyone else, including her father. 2010 irs form 1040ez You agree to let your mother claim Jane. 2010 irs form 1040ez 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). 2010 irs form 1040ez Example 2—parent has higher AGI than grandparent. 2010 irs form 1040ez The facts are the same as in Example 1 except your AGI is $18,000. 2010 irs form 1040ez Because your mother's AGI is not higher than yours, she cannot claim Jane. 2010 irs form 1040ez Only you can claim Jane. 2010 irs form 1040ez Example 3—two persons claim same child. 2010 irs form 1040ez The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 2010 irs form 1040ez In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 2010 irs form 1040ez The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 2010 irs form 1040ez Example 4—qualifying children split between two persons. 2010 irs form 1040ez 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. 2010 irs form 1040ez Only one of you can claim each child. 2010 irs form 1040ez However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2010 irs form 1040ez For example, if you claim one child, your mother can claim the other two. 2010 irs form 1040ez Example 5—taxpayer who is a qualifying child. 2010 irs form 1040ez 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. 2010 irs form 1040ez This means you are your mother's qualifying child. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 6—child lived with both parents and grandparent. 2010 irs form 1040ez The facts are the same as in Example 1 except you are married to your daughter's father. 2010 irs form 1040ez The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 2010 irs form 1040ez If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 7—separated parents. 2010 irs form 1040ez You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2010 irs form 1040ez In August and September, your son lived with you. 2010 irs form 1040ez For the rest of the year, your son lived with your husband, the boy's father. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez You and your husband will file separate returns. 2010 irs form 1040ez Your husband agrees to let you treat your son as a qualifying child. 2010 irs form 1040ez 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). 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 8—separated parents claim same child. 2010 irs form 1040ez The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 2010 irs form 1040ez In this case, only your husband will be allowed to treat your son as a qualifying child. 2010 irs form 1040ez This is because, during 2013, the boy lived with him longer than with you. 2010 irs form 1040ez If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2010 irs form 1040ez If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 9—unmarried parents. 2010 irs form 1040ez You, your 5-year-old son, and your son's father lived together all year. 2010 irs form 1040ez You and your son's father are not married. 2010 irs form 1040ez 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. 2010 irs form 1040ez Your AGI is $12,000 and your son's father's AGI is $14,000. 2010 irs form 1040ez Your son's father agrees to let you claim the child as a qualifying child. 2010 irs form 1040ez 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). 2010 irs form 1040ez Example 10—unmarried parents claim same child. 2010 irs form 1040ez 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. 2010 irs form 1040ez In this case, only your son's father will be allowed to treat your son as a qualifying child. 2010 irs form 1040ez This is because his AGI, $14,000, is more than your AGI, $12,000. 2010 irs form 1040ez If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 11—child did not live with a parent. 2010 irs form 1040ez You and your 7-year-old niece, your sister's child, lived with your mother all year. 2010 irs form 1040ez You are 25 years old, and your AGI is $9,300. 2010 irs form 1040ez Your mother's AGI is $15,000. 2010 irs form 1040ez Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2010 irs form 1040ez 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. 2010 irs form 1040ez However, only your mother can treat her as a qualifying child. 2010 irs form 1040ez This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2010 irs form 1040ez Applying this special rule to divorced or separated parents (or parents who live apart). 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2010 irs form 1040ez Your AGI is $10,000. 2010 irs form 1040ez Your mother's AGI is $25,000. 2010 irs form 1040ez Your son's father did not live with you or your son. 2010 irs form 1040ez 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. 2010 irs form 1040ez Because of this, you cannot claim an exemption or the child tax credit for your son. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez (Note: The support test does not apply for the earned income credit. 2010 irs form 1040ez ) However, you agree to let your mother claim your son. 2010 irs form 1040ez 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. 2010 irs form 1040ez (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2010 irs form 1040ez ) Example 2. 2010 irs form 1040ez The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 2010 irs form 1040ez Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez 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. 2010 irs form 1040ez Your mother also claims him as a qualifying child for head of household filing status. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Qualifying Relative Four tests must be met for a person to be your qualifying relative. 2010 irs form 1040ez The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 2010 irs form 1040ez Age. 2010 irs form 1040ez   Unlike a qualifying child, a qualifying relative can be any age. 2010 irs form 1040ez There is no age test for a qualifying relative. 2010 irs form 1040ez Kidnapped child. 2010 irs form 1040ez   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 2010 irs form 1040ez See Publication 501 for details. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 2010 irs form 1040ez She is not your qualifying relative. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 2010 irs form 1040ez He is not your qualifying relative. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 2010 irs form 1040ez He may be your qualifying relative if the gross income test and the support test are met. 2010 irs form 1040ez Example 4. 2010 irs form 1040ez 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. 2010 irs form 1040ez He is not your qualifying child because he does not meet the residency test. 2010 irs form 1040ez He may be your qualifying relative if the gross income test and the support test are met. 2010 irs form 1040ez Child of person not required to file a return. 2010 irs form 1040ez   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. 2010 irs form 1040ez Example 1—return not required. 2010 irs form 1040ez You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 2010 irs form 1040ez Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2010 irs form 1040ez Both your friend and her child are your qualifying relatives if the support test is met. 2010 irs form 1040ez Example 2—return filed to claim refund. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Both your friend and her child are your qualifying relatives if the support test is met. 2010 irs form 1040ez Example 3—earned income credit claimed. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Child in Canada or Mexico. 2010 irs form 1040ez   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 2010 irs form 1040ez If the child does not live with you, the child does not meet the residency test to be your qualifying child. 2010 irs form 1040ez However, the child may still be your qualifying relative. 2010 irs form 1040ez If the persons the child does live with are not U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizens and have no U. 2010 irs form 1040ez S. 2010 irs form 1040ez gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 2010 irs form 1040ez 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. 2010 irs form 1040ez   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. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen, U. 2010 irs form 1040ez S. 2010 irs form 1040ez resident alien, or U. 2010 irs form 1040ez S. 2010 irs form 1040ez national. 2010 irs form 1040ez There is an exception for certain adopted children who lived with you all year. 2010 irs form 1040ez See Citizen or Resident Test , earlier. 2010 irs form 1040ez Example. 2010 irs form 1040ez You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 2010 irs form 1040ez You are single and live in the United States. 2010 irs form 1040ez Your mother is not a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen and has no U. 2010 irs form 1040ez S. 2010 irs form 1040ez income, so she is not a “taxpayer. 2010 irs form 1040ez ” Your children are not your qualifying children because they do not meet the residency test. 2010 irs form 1040ez But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 2010 irs form 1040ez You may also be able to claim your mother as a dependent if the gross income and support tests are met. 2010 irs form 1040ez 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 . 2010 irs form 1040ez If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 2010 irs form 1040ez However, see Personal Exemptions , earlier. 2010 irs form 1040ez Relatives who do not have to live with you. 2010 irs form 1040ez   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. 2010 irs form 1040ez Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 2010 irs form 1040ez (A legally adopted child is considered your child. 2010 irs form 1040ez ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 2010 irs form 1040ez Your father, mother, grandparent, or other direct ancestor, but not foster parent. 2010 irs form 1040ez Your stepfather or stepmother. 2010 irs form 1040ez A son or daughter of your brother or sister. 2010 irs form 1040ez A son or daughter of your half brother or half sister. 2010 irs form 1040ez A brother or sister of your father or mother. 2010 irs form 1040ez Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 2010 irs form 1040ez Any of these relationships that were established by marriage are not ended by death or divorce. 2010 irs form 1040ez Example. 2010 irs form 1040ez You and your wife began supporting your wife's father, a widower, in 2006. 2010 irs form 1040ez Your wife died in 2012. 2010 irs form 1040ez Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 2010 irs form 1040ez You can claim him as a dependent if all other tests are met, including the gross income test and support test. 2010 irs form 1040ez Foster child. 2010 irs form 1040ez   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. 2010 irs form 1040ez Joint return. 2010 irs form 1040ez   If you file a joint return, the person can be related to either you or your spouse. 2010 irs form 1040ez Also, the person does not need to be related to the spouse who provides support. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Temporary absences. 2010 irs form 1040ez   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. 2010 irs form 1040ez   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. 2010 irs form 1040ez Death or birth. 2010 irs form 1040ez   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your dependent mother died on January 15. 2010 irs form 1040ez She met the tests to be your qualifying relative. 2010 irs form 1040ez The other tests to claim an exemption for a dependent were also met. 2010 irs form 1040ez You can claim an exemption for her on your return. 2010 irs form 1040ez Local law violated. 2010 irs form 1040ez   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your girlfriend lived with you as a member of your household all year. 2010 irs form 1040ez However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 2010 irs form 1040ez Therefore, she does not meet this test and you cannot claim her as a dependent. 2010 irs form 1040ez Adopted child. 2010 irs form 1040ez   An adopted child is always treated as your own child. 2010 irs form 1040ez The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2010 irs form 1040ez Cousin. 2010 irs form 1040ez   Your cousin meets this test only if he or she lives with you all year as a member of your household. 2010 irs form 1040ez A cousin is a descendant of a brother or sister of your father or mother. 2010 irs form 1040ez Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 2010 irs form 1040ez Gross income defined. 2010 irs form 1040ez   Gross income is all income in the form of money, property, and services that is not exempt from tax. 2010 irs form 1040ez   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. 2010 irs form 1040ez   Gross receipts from rental property are gross income. 2010 irs form 1040ez Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 2010 irs form 1040ez   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 2010 irs form 1040ez    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 2010 irs form 1040ez 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. 2010 irs form 1040ez For more information about scholarships, see chapter 12. 2010 irs form 1040ez   Tax-exempt income, such as certain social security benefits, is not included in gross income. 2010 irs form 1040ez Disabled dependent working at sheltered workshop. 2010 irs form 1040ez   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. 2010 irs form 1040ez The availability of medical care at the workshop must be the main reason for the individual's presence there. 2010 irs form 1040ez Also, the income must come solely from activities at the workshop that are incident to this medical care. 2010 irs form 1040ez   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. 2010 irs form 1040ez S. 2010 irs form 1040ez possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 2010 irs form 1040ez “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez How to determine if support test is met. 2010 irs form 1040ez   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. 2010 irs form 1040ez This includes support the person provided from his or her own funds. 2010 irs form 1040ez   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 2010 irs form 1040ez Person's own funds not used for support. 2010 irs form 1040ez   A person's own funds are not support unless they are actually spent for support. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your mother received $2,400 in social security benefits and $300 in interest. 2010 irs form 1040ez She paid $2,000 for lodging and $400 for recreation. 2010 irs form 1040ez She put $300 in a savings account. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Child's wages used for own support. 2010 irs form 1040ez   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. 2010 irs form 1040ez Year support is provided. 2010 irs form 1040ez   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. 2010 irs form 1040ez   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. 2010 irs form 1040ez Armed Forces dependency allotments. 2010 irs form 1040ez   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. 2010 irs form 1040ez If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 2010 irs form 1040ez Example. 2010 irs form 1040ez You are in the Armed Forces. 2010 irs form 1040ez You authorize an allotment for your widowed mother that she uses to support herself and her sister. 2010 irs form 1040ez 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. 2010 irs form 1040ez Tax-exempt military quarters allowances. 2010 irs form 1040ez   These allowances are treated the same way as dependency allotments in figuring support. 2010 irs form 1040ez The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 2010 irs form 1040ez Tax-exempt income. 2010 irs form 1040ez   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 2010 irs form 1040ez Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez You provide $4,000 toward your mother's support during the year. 2010 irs form 1040ez She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 2010 irs form 1040ez She uses all these for her support. 2010 irs form 1040ez 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). 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Your niece takes out a student loan of $2,500 a
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Understanding your CP22I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The 2010 Irs Form 1040ez

2010 irs form 1040ez 30. 2010 irs form 1040ez   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 2010 irs form 1040ez This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 2010 irs form 1040ez Figuring Your Tax Your income tax is based on your taxable income. 2010 irs form 1040ez After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 2010 irs form 1040ez The result is your total tax. 2010 irs form 1040ez Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 2010 irs form 1040ez This section provides a general outline of how to figure your tax. 2010 irs form 1040ez You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 2010 irs form 1040ez If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 2010 irs form 1040ez Tax. 2010 irs form 1040ez   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 2010 irs form 1040ez However, there are special methods if your income includes any of the following items. 2010 irs form 1040ez A net capital gain. 2010 irs form 1040ez (See chapter 16. 2010 irs form 1040ez ) Qualified dividends taxed at the same rates as a net capital gain. 2010 irs form 1040ez (See chapters 8 and 16. 2010 irs form 1040ez ) Lump-sum distributions. 2010 irs form 1040ez (See chapter 10. 2010 irs form 1040ez ) Farming or fishing income. 2010 irs form 1040ez (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 2010 irs form 1040ez ) Unearned income over $2,000 for certain children. 2010 irs form 1040ez (See chapter 31. 2010 irs form 1040ez ) Parents' election to report child's interest and dividends. 2010 irs form 1040ez (See chapter 31. 2010 irs form 1040ez ) Foreign earned income exclusion or the housing exclusion. 2010 irs form 1040ez (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 2010 irs form 1040ez ) Credits. 2010 irs form 1040ez   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 2010 irs form 1040ez Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 2010 irs form 1040ez The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 2010 irs form 1040ez CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 2010 irs form 1040ez See Payments , later. 2010 irs form 1040ez   There are other credits that are not discussed in this publication. 2010 irs form 1040ez These include the following credits. 2010 irs form 1040ez General business credit, which is made up of several separate business-related credits. 2010 irs form 1040ez These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 2010 irs form 1040ez Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 2010 irs form 1040ez See Form 8835, Part II. 2010 irs form 1040ez Work opportunity credit. 2010 irs form 1040ez See Form 5884. 2010 irs form 1040ez Credit for employer social security and Medicare taxes paid on certain employee tips. 2010 irs form 1040ez See Form 8846. 2010 irs form 1040ez Other taxes. 2010 irs form 1040ez   After you subtract your tax credits, determine whether there are any other taxes you must pay. 2010 irs form 1040ez This chapter does not explain these other taxes. 2010 irs form 1040ez You can find that information in other chapters of this publication and your form instructions. 2010 irs form 1040ez See the following table for other taxes you may need to add to your income tax. 2010 irs form 1040ez OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 2010 irs form 1040ez   There are other taxes that are not discussed in this publication. 2010 irs form 1040ez These include the following items. 2010 irs form 1040ez Self-employment tax. 2010 irs form 1040ez You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 2010 irs form 1040ez Your net earnings from self-employment from other than church employee income were $400 or more. 2010 irs form 1040ez The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 2010 irs form 1040ez If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 2010 irs form 1040ez Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 2010 irs form 1040ez You had church employee income of $108. 2010 irs form 1040ez 28 or more. 2010 irs form 1040ez Additional Medicare Tax. 2010 irs form 1040ez Beginning in 2013, you may be subject to a 0. 2010 irs form 1040ez 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 2010 irs form 1040ez For more information, see the Instructions for Form 1040, line 60 and Form 8959. 2010 irs form 1040ez Net Investment Income Tax (NIIT). 2010 irs form 1040ez Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2010 irs form 1040ez NIIT is a 3. 2010 irs form 1040ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 2010 irs form 1040ez For more information, see the Instructions for Form 1040, line 60 and Form 8960. 2010 irs form 1040ez Recapture taxes. 2010 irs form 1040ez You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 2010 irs form 1040ez For more information, see the instructions for Form 1040, line 60. 2010 irs form 1040ez Section 72(m)(5) excess benefits tax. 2010 irs form 1040ez If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 2010 irs form 1040ez See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 2010 irs form 1040ez Uncollected social security and Medicare tax on group-term life insurance. 2010 irs form 1040ez If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 2010 irs form 1040ez The amount should be shown in box 12 of your Form W-2 with codes M and N. 2010 irs form 1040ez Tax on golden parachute payments. 2010 irs form 1040ez This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 2010 irs form 1040ez The amount should be shown in box 12 of your Form W-2 with code K. 2010 irs form 1040ez See the instructions for Form 1040, line 60. 2010 irs form 1040ez Tax on accumulation distribution of trusts. 2010 irs form 1040ez This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 2010 irs form 1040ez See Form 4970 and its instructions. 2010 irs form 1040ez Additional tax on HSAs or MSAs. 2010 irs form 1040ez If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 2010 irs form 1040ez See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 2010 irs form 1040ez Additional tax on Coverdell ESAs. 2010 irs form 1040ez This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 2010 irs form 1040ez See Publication 970, Tax Benefits for Education, and Form 5329. 2010 irs form 1040ez Additional tax on qualified tuition programs. 2010 irs form 1040ez This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 2010 irs form 1040ez See Publication 970 and Form 5329. 2010 irs form 1040ez Excise tax on insider stock compensation from an expatriated corporation. 2010 irs form 1040ez You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 2010 irs form 1040ez For more information, see the instructions for Form 1040, line 60. 2010 irs form 1040ez Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 2010 irs form 1040ez This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 2010 irs form 1040ez For more information, see the instructions for Form 1040, line 60. 2010 irs form 1040ez Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 2010 irs form 1040ez For more information, see the instructions for Form 1040, line 60. 2010 irs form 1040ez Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 2010 irs form 1040ez For more information, see the instructions for Form 1040, line 60. 2010 irs form 1040ez Repayment of first-time homebuyer credit. 2010 irs form 1040ez For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2010 irs form 1040ez Also see the instructions for Form 1040, line 59b. 2010 irs form 1040ez Payments. 2010 irs form 1040ez   After you determine your total tax, figure the total payments you have already made for the year. 2010 irs form 1040ez Include credits that are treated as payments. 2010 irs form 1040ez This chapter does not explain these payments and credits. 2010 irs form 1040ez You can find that information in other chapters of this publication and your form instructions. 2010 irs form 1040ez See the following table for amounts you can include in your total payments. 2010 irs form 1040ez PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 2010 irs form 1040ez This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 2010 irs form 1040ez It is claimed on Form 1040, line 70. 2010 irs form 1040ez See Form 4136, Credit for Federal Tax Paid on Fuels. 2010 irs form 1040ez Refund or balance due. 2010 irs form 1040ez   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 2010 irs form 1040ez If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 2010 irs form 1040ez S. 2010 irs form 1040ez savings bonds instead of receiving a paper check. 2010 irs form 1040ez Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 2010 irs form 1040ez The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 2010 irs form 1040ez Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 2010 irs form 1040ez You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 2010 irs form 1040ez See Form 6251, Alternative Minimum Tax — Individuals. 2010 irs form 1040ez Adjustments and tax preference items. 2010 irs form 1040ez   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 2010 irs form 1040ez More information. 2010 irs form 1040ez   For more information about the AMT, see the instructions for Form 6251. 2010 irs form 1040ez Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 2010 irs form 1040ez If the IRS figures your tax and you paid too much, you will receive a refund. 2010 irs form 1040ez If you did not pay enough, you will receive a bill for the balance. 2010 irs form 1040ez To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. 2010 irs form 1040ez The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 2010 irs form 1040ez When the IRS cannot figure your tax. 2010 irs form 1040ez   The IRS cannot figure your tax for you if any of the following apply. 2010 irs form 1040ez You want your refund directly deposited into your accounts. 2010 irs form 1040ez You want any part of your refund applied to your 2014 estimated tax. 2010 irs form 1040ez You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. 2010 irs form 1040ez Your taxable income is $100,000 or more. 2010 irs form 1040ez You itemize deductions. 2010 irs form 1040ez You file any of the following forms. 2010 irs form 1040ez Form 2555, Foreign Earned Income. 2010 irs form 1040ez Form 2555-EZ, Foreign Earned Income Exclusion. 2010 irs form 1040ez Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 2010 irs form 1040ez Form 4970, Tax on Accumulation Distribution of Trusts. 2010 irs form 1040ez Form 4972, Tax on Lump-Sum Distributions. 2010 irs form 1040ez Form 6198, At-Risk Limitations. 2010 irs form 1040ez Form 6251, Alternative Minimum Tax—Individuals. 2010 irs form 1040ez Form 8606, Nondeductible IRAs. 2010 irs form 1040ez Form 8615, Tax for Certain Children Who Have Unearned Income. 2010 irs form 1040ez Form 8814, Parents' Election To Report Child's Interest and Dividends. 2010 irs form 1040ez Form 8839, Qualified Adoption Expenses. 2010 irs form 1040ez Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2010 irs form 1040ez Form 8889, Health Savings Accounts (HSAs). 2010 irs form 1040ez Form 8919, Uncollected Social Security and Medicare Tax on Wages. 2010 irs form 1040ez Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 2010 irs form 1040ez Enter your social security number in the space provided. 2010 irs form 1040ez If you are married, enter the social security numbers of you and your spouse even if you file separately. 2010 irs form 1040ez Sign and date your return and enter your occupation(s). 2010 irs form 1040ez If you are filing a joint return, both you and your spouse must sign it. 2010 irs form 1040ez Enter your daytime phone number in the space provided. 2010 irs form 1040ez This may help speed the processing of your return if we have a question that can be answered over the phone. 2010 irs form 1040ez If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 2010 irs form 1040ez If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 2010 irs form 1040ez Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 2010 irs form 1040ez If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. 2010 irs form 1040ez Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 2010 irs form 1040ez Attach a copy of each of your Forms W-2 to your paper return. 2010 irs form 1040ez Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 2010 irs form 1040ez Mail your return to the Internal Revenue Service Center for the area where you live. 2010 irs form 1040ez A list of Service Center addresses is in the instructions for your tax return. 2010 irs form 1040ez Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 2010 irs form 1040ez Do not complete lines 9 through 12. 2010 irs form 1040ez If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. 2010 irs form 1040ez Payments. 2010 irs form 1040ez   Enter any federal income tax withheld on line 7. 2010 irs form 1040ez Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 2010 irs form 1040ez Earned income credit. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 irs form 1040ez Enter “EIC” in the space to the left of line 8a. 2010 irs form 1040ez Enter the nontaxable combat pay you elect to include in earned income on line 8b. 2010 irs form 1040ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. 2010 irs form 1040ez For details, see the Form 1040EZ Instructions. 2010 irs form 1040ez Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 2010 irs form 1040ez If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. 2010 irs form 1040ez Do not complete line 28. 2010 irs form 1040ez Complete lines 29 through 33 and 36 through 40 if they apply to you. 2010 irs form 1040ez However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 2010 irs form 1040ez Also, enter any write-in information that applies to you in the space to the left of line 41. 2010 irs form 1040ez Do not complete lines 34, 35, and 42 through 46. 2010 irs form 1040ez Payments. 2010 irs form 1040ez   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 2010 irs form 1040ez Enter any estimated tax payments you made on line 37. 2010 irs form 1040ez Credit for child and dependent care expenses. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. 2010 irs form 1040ez Enter the amount of the credit on line 29. 2010 irs form 1040ez The IRS will not figure this credit. 2010 irs form 1040ez Credit for the elderly or the disabled. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2010 irs form 1040ez Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 2010 irs form 1040ez On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2010 irs form 1040ez Complete Part II and Part III, lines 11 and 13, if they apply. 2010 irs form 1040ez Earned income credit. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 irs form 1040ez Enter “EIC” to the left of the entry space for line 38a. 2010 irs form 1040ez Enter the nontaxable combat pay you elect to include in earned income on line 38b. 2010 irs form 1040ez    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2010 irs form 1040ez If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2010 irs form 1040ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2010 irs form 1040ez For details, see the Form 1040A Instructions. 2010 irs form 1040ez Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 2010 irs form 1040ez Do not complete line 44. 2010 irs form 1040ez If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. 2010 irs form 1040ez Read lines 45 through 71. 2010 irs form 1040ez Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 2010 irs form 1040ez Also, do not complete line 55 and lines 73 through 77. 2010 irs form 1040ez Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 2010 irs form 1040ez Payments. 2010 irs form 1040ez   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 2010 irs form 1040ez Enter any estimated tax payments you made on line 63. 2010 irs form 1040ez Credit for child and dependent care expenses. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 2010 irs form 1040ez Enter the amount of the credit on line 48. 2010 irs form 1040ez The IRS will not figure this credit. 2010 irs form 1040ez Credit for the elderly or the disabled. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2010 irs form 1040ez Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 2010 irs form 1040ez On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2010 irs form 1040ez Complete Part II and Part III, lines 11 and 13, if they apply. 2010 irs form 1040ez Earned income credit. 2010 irs form 1040ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 irs form 1040ez Enter “EIC” on the dotted line next to Form 1040, line 64a. 2010 irs form 1040ez Enter the nontaxable combat pay you elect to include in earned income on line 64b. 2010 irs form 1040ez   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2010 irs form 1040ez If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2010 irs form 1040ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2010 irs form 1040ez For details, see the Form 1040 Instructions. 2010 irs form 1040ez Prev  Up  Next   Home   More Online Publications