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2011 Amendment Tax Form

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2011 Amendment Tax Form

2011 amendment tax form 3. 2011 amendment tax form   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. 2011 amendment tax form Taxpayer identification numbers for aliens. 2011 amendment tax form Taxpayer identification numbers for adoptees. 2011 amendment tax form What's New Exemption amount. 2011 amendment tax form  The amount you can deduct for each exemption has increased. 2011 amendment tax form It was $3,800 for 2012. 2011 amendment tax form It is $3,900 for 2013. 2011 amendment tax form Exemption phaseout. 2011 amendment tax form  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 2011 amendment tax form 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). 2011 amendment tax form See Phaseout of Exemptions , later. 2011 amendment tax form Introduction This chapter discusses the following topics. 2011 amendment tax form Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 2011 amendment tax form Exemptions for dependents — You generally can take an exemption for each of your dependents. 2011 amendment tax form A dependent is your qualifying child or qualifying relative. 2011 amendment tax form 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. 2011 amendment tax form Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 2011 amendment tax form Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 2011 amendment tax form Deduction. 2011 amendment tax form   Exemptions reduce your taxable income. 2011 amendment tax form You can deduct $3,900 for each exemption you claim in 2013. 2011 amendment tax form 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. 2011 amendment tax form See Phaseout of Exemptions , later. 2011 amendment tax form How to claim exemptions. 2011 amendment tax form    How you claim an exemption on your tax return depends on which form you file. 2011 amendment tax form    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 2011 amendment tax form    If you file Form 1040A, complete lines 6a through 6d. 2011 amendment tax form The total number of exemptions you can claim is the total in the box on line 6d. 2011 amendment tax form Also complete line 26. 2011 amendment tax form   If you file Form 1040, complete lines 6a through 6d. 2011 amendment tax form The total number of exemptions you can claim is the total in the box on line 6d. 2011 amendment tax form Also complete line 42. 2011 amendment tax form 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). 2011 amendment tax form While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 2011 amendment tax form Personal Exemptions You are generally allowed one exemption for yourself. 2011 amendment tax form If you are married, you may be allowed one exemption for your spouse. 2011 amendment tax form These are called personal exemptions. 2011 amendment tax form Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2011 amendment tax form 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. 2011 amendment tax form Your Spouse's Exemption Your spouse is never considered your dependent. 2011 amendment tax form Joint return. 2011 amendment tax form   On a joint return you can claim one exemption for yourself and one for your spouse. 2011 amendment tax form Separate return. 2011 amendment tax form   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. 2011 amendment tax form This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2011 amendment tax form 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. 2011 amendment tax form S. 2011 amendment tax form tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 2011 amendment tax form Death of spouse. 2011 amendment tax form   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 . 2011 amendment tax form 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 . 2011 amendment tax form   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2011 amendment tax form   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. 2011 amendment tax form If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2011 amendment tax form Divorced or separated spouse. 2011 amendment tax form   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2011 amendment tax form This rule applies even if you provided all of your former spouse's support. 2011 amendment tax form Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2011 amendment tax form You can claim an exemption for a dependent even if your dependent files a return. 2011 amendment tax form The term “dependent” means: A qualifying child, or A qualifying relative. 2011 amendment tax form The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2011 amendment tax form You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2011 amendment tax form Dependent taxpayer test. 2011 amendment tax form Joint return test. 2011 amendment tax form Citizen or resident test. 2011 amendment tax form These three tests are explained in detail later. 2011 amendment tax form All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 2011 amendment tax form Table 3-1. 2011 amendment tax form Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2011 amendment tax form This table is only an overview of the rules. 2011 amendment tax form For details, see the rest of this chapter. 2011 amendment tax form You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 2011 amendment tax form   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. 2011 amendment tax form   You cannot claim a person as a dependent unless that person is a U. 2011 amendment tax form S. 2011 amendment tax form citizen, U. 2011 amendment tax form S. 2011 amendment tax form resident alien, U. 2011 amendment tax form S. 2011 amendment tax form national, or a resident of Canada or Mexico. 2011 amendment tax form 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2011 amendment tax form   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. 2011 amendment tax form   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. 2011 amendment tax form   The child must have lived with you for more than half of the year. 2011 amendment tax form 2  The child must not have provided more than half of his or her own support for the year. 2011 amendment tax form   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). 2011 amendment tax form  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. 2011 amendment tax form 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. 2011 amendment tax form   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2011 amendment tax form   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). 2011 amendment tax form   The person's gross income for the year must be less than $3,900. 2011 amendment tax form 3  You must provide more than half of the person's total support for the year. 2011 amendment tax form 4  1There is an exception for certain adopted children. 2011 amendment tax form 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. 2011 amendment tax form 3There is an exception if the person is disabled and has income from a sheltered workshop. 2011 amendment tax form 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2011 amendment tax form Dependent not allowed a personal exemption. 2011 amendment tax form 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. 2011 amendment tax form This is true even if you do not claim the dependent's exemption on your return. 2011 amendment tax form 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. 2011 amendment tax form Housekeepers, maids, or servants. 2011 amendment tax form   If these people work for you, you cannot claim exemptions for them. 2011 amendment tax form Child tax credit. 2011 amendment tax form   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. 2011 amendment tax form For more information, see chapter 34. 2011 amendment tax form Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2011 amendment tax form Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2011 amendment tax form 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. 2011 amendment tax form Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2011 amendment tax form Exception. 2011 amendment tax form   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. 2011 amendment tax form Example 1—child files joint return. 2011 amendment tax form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2011 amendment tax form He earned $25,000 for the year. 2011 amendment tax form The couple files a joint return. 2011 amendment tax form You cannot take an exemption for your daughter. 2011 amendment tax form Example 2—child files joint return only as claim for refund of withheld tax. 2011 amendment tax form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2011 amendment tax form Neither is required to file a tax return. 2011 amendment tax form They do not have a child. 2011 amendment tax form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2011 amendment tax form 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. 2011 amendment tax form You can claim exemptions for each of them if all the other tests to do so are met. 2011 amendment tax form Example 3—child files joint return to claim American opportunity credit. 2011 amendment tax form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2011 amendment tax form He and his wife are not required to file a tax return. 2011 amendment tax form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2011 amendment tax form 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. 2011 amendment tax form The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 2011 amendment tax form Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 2011 amendment tax form S. 2011 amendment tax form citizen, U. 2011 amendment tax form S. 2011 amendment tax form resident alien, U. 2011 amendment tax form S. 2011 amendment tax form national, or a resident of Canada or Mexico. 2011 amendment tax form However, there is an exception for certain adopted children, as explained next. 2011 amendment tax form Exception for adopted child. 2011 amendment tax form   If you are a U. 2011 amendment tax form S. 2011 amendment tax form citizen or U. 2011 amendment tax form S. 2011 amendment tax form national who has legally adopted a child who is not a U. 2011 amendment tax form S. 2011 amendment tax form citizen, U. 2011 amendment tax form S. 2011 amendment tax form resident alien, or U. 2011 amendment tax form S. 2011 amendment tax form national, this test is met if the child lived with you as a member of your household all year. 2011 amendment tax form This exception also applies if the child was lawfully placed with you for legal adoption. 2011 amendment tax form Child's place of residence. 2011 amendment tax form   Children usually are citizens or residents of the country of their parents. 2011 amendment tax form   If you were a U. 2011 amendment tax form S. 2011 amendment tax form citizen when your child was born, the child may be a U. 2011 amendment tax form S. 2011 amendment tax form citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 2011 amendment tax form Foreign students' place of residence. 2011 amendment tax form   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. 2011 amendment tax form S. 2011 amendment tax form residents and do not meet this test. 2011 amendment tax form You cannot claim an exemption for them. 2011 amendment tax form However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 2011 amendment tax form See Expenses Paid for Student Living With You in chapter 24. 2011 amendment tax form U. 2011 amendment tax form S. 2011 amendment tax form national. 2011 amendment tax form   A U. 2011 amendment tax form S. 2011 amendment tax form national is an individual who, although not a U. 2011 amendment tax form S. 2011 amendment tax form citizen, owes his or her allegiance to the United States. 2011 amendment tax form U. 2011 amendment tax form S. 2011 amendment tax form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2011 amendment tax form S. 2011 amendment tax form nationals instead of U. 2011 amendment tax form S. 2011 amendment tax form citizens. 2011 amendment tax form Qualifying Child Five tests must be met for a child to be your qualifying child. 2011 amendment tax form The five tests are: Relationship, Age, Residency, Support, and Joint return. 2011 amendment tax form These tests are explained next. 2011 amendment tax form 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. 2011 amendment tax form See Special Rule for Qualifying Child of More Than One Person, later. 2011 amendment tax form 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. 2011 amendment tax form Adopted child. 2011 amendment tax form   An adopted child is always treated as your own child. 2011 amendment tax form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2011 amendment tax form Foster child. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form Example. 2011 amendment tax form Your son turned 19 on December 10. 2011 amendment tax form 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. 2011 amendment tax form Child must be younger than you or spouse. 2011 amendment tax form   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 2011 amendment tax form 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. 2011 amendment tax form Example 1—child not younger than you or spouse. 2011 amendment tax form Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 2011 amendment tax form He is not disabled. 2011 amendment tax form Both you and your spouse are 21 years old, and you file a joint return. 2011 amendment tax form Your brother is not your qualifying child because he is not younger than you or your spouse. 2011 amendment tax form Example 2—child younger than your spouse but not younger than you. 2011 amendment tax form The facts are the same as in Example 1 except your spouse is 25 years old. 2011 amendment tax form 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. 2011 amendment tax form Student defined. 2011 amendment tax form   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. 2011 amendment tax form The 5 calendar months do not have to be consecutive. 2011 amendment tax form Full-time student. 2011 amendment tax form   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. 2011 amendment tax form School defined. 2011 amendment tax form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2011 amendment tax form However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 2011 amendment tax form Vocational high school students. 2011 amendment tax form   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. 2011 amendment tax form Permanently and totally disabled. 2011 amendment tax form   Your child is permanently and totally disabled if both of the following apply. 2011 amendment tax form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2011 amendment tax form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2011 amendment tax form Residency Test To meet this test, your child must have lived with you for more than half the year. 2011 amendment tax form There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 2011 amendment tax form Temporary absences. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form Death or birth of child. 2011 amendment tax form   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. 2011 amendment tax form Child born alive. 2011 amendment tax form   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. 2011 amendment tax form State or local law must treat the child as having been born alive. 2011 amendment tax form There must be proof of a live birth shown by an official document, such as a birth certificate. 2011 amendment tax form 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. 2011 amendment tax form Stillborn child. 2011 amendment tax form   You cannot claim an exemption for a stillborn child. 2011 amendment tax form Kidnapped child. 2011 amendment tax form   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 2011 amendment tax form See Publication 501 for details. 2011 amendment tax form Children of divorced or separated parents (or parents who live apart). 2011 amendment tax form   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 2011 amendment tax form However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 2011 amendment tax form 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. 2011 amendment tax form The child received over half of his or her support for the year from the parents. 2011 amendment tax form The child is in the custody of one or both parents for more than half of the year. 2011 amendment tax form Either of the following statements is true. 2011 amendment tax form 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. 2011 amendment tax form (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. 2011 amendment tax form If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 2011 amendment tax form ) 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. 2011 amendment tax form Custodial parent and noncustodial parent. 2011 amendment tax form   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2011 amendment tax form The other parent is the noncustodial parent. 2011 amendment tax form   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. 2011 amendment tax form   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). 2011 amendment tax form Equal number of nights. 2011 amendment tax form   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). 2011 amendment tax form December 31. 2011 amendment tax form   The night of December 31 is treated as part of the year in which it begins. 2011 amendment tax form For example, December 31, 2013, is treated as part of 2013. 2011 amendment tax form Emancipated child. 2011 amendment tax form   If a child is emancipated under state law, the child is treated as not living with either parent. 2011 amendment tax form See Examples 5 and 6. 2011 amendment tax form Absences. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form Parent works at night. 2011 amendment tax form   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. 2011 amendment tax form On a school day, the child is treated as living at the primary residence registered with the school. 2011 amendment tax form Example 1—child lived with one parent for a greater number of nights. 2011 amendment tax form You and your child’s other parent are divorced. 2011 amendment tax form In 2013, your child lived with you 210 nights and with the other parent 155 nights. 2011 amendment tax form You are the custodial parent. 2011 amendment tax form Example 2—child is away at camp. 2011 amendment tax form In 2013, your daughter lives with each parent for alternate weeks. 2011 amendment tax form In the summer, she spends 6 weeks at summer camp. 2011 amendment tax form 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. 2011 amendment tax form Example 3—child lived same number of nights with each parent. 2011 amendment tax form Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2011 amendment tax form Your AGI is $40,000. 2011 amendment tax form Your ex-spouse's AGI is $25,000. 2011 amendment tax form You are treated as your son's custodial parent because you have the higher AGI. 2011 amendment tax form Example 4—child is at parent’s home but with other parent. 2011 amendment tax form Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2011 amendment tax form You become ill and are hospitalized. 2011 amendment tax form The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2011 amendment tax form Your son is treated as living with you during this 10-day period because he was living in your home. 2011 amendment tax form Example 5—child emancipated in May. 2011 amendment tax form When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2011 amendment tax form As a result, he is not considered in the custody of his parents for more than half of the year. 2011 amendment tax form The special rule for children of divorced or separated parents does not apply. 2011 amendment tax form Example 6—child emancipated in August. 2011 amendment tax form 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. 2011 amendment tax form She turns 18 and is emancipated under state law on August 1, 2013. 2011 amendment tax form 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. 2011 amendment tax form You are the custodial parent. 2011 amendment tax form Written declaration. 2011 amendment tax form    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. 2011 amendment tax form The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2011 amendment tax form   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. 2011 amendment tax form Post-1984 and pre-2009 divorce decree or separation agreement. 2011 amendment tax form   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. 2011 amendment tax form The decree or agreement must state all three of the following. 2011 amendment tax form The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2011 amendment tax form The custodial parent will not claim the child as a dependent for the year. 2011 amendment tax form The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2011 amendment tax form   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 2011 amendment tax form The cover page (write the other parent's social security number on this page). 2011 amendment tax form The pages that include all of the information identified in items (1) through (3) above. 2011 amendment tax form The signature page with the other parent's signature and the date of the agreement. 2011 amendment tax form Post-2008 divorce decree or separation agreement. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form The form or statement must release the custodial parent's claim to the child without any conditions. 2011 amendment tax form For example, the release must not depend on the noncustodial parent paying support. 2011 amendment tax form    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2011 amendment tax form Revocation of release of claim to an exemption. 2011 amendment tax form   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). 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Remarried parent. 2011 amendment tax form   If you remarry, the support provided by your new spouse is treated as provided by you. 2011 amendment tax form Parents who never married. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form This test is different from the support test to be a qualifying relative, which is described later. 2011 amendment tax form However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 2011 amendment tax form 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. 2011 amendment tax form Worksheet 3-1. 2011 amendment tax form Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 2011 amendment tax form 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. 2011 amendment tax form Do not include funds provided by the state; include those amounts on line 23 instead 1. 2011 amendment tax form     2. 2011 amendment tax form Enter the amount on line 1 that was used for the person's support 2. 2011 amendment tax form     3. 2011 amendment tax form Enter the amount on line 1 that was used for other purposes 3. 2011 amendment tax form     4. 2011 amendment tax form Enter the total amount in the person's savings and other accounts at the end of the year 4. 2011 amendment tax form     5. 2011 amendment tax form Add lines 2 through 4. 2011 amendment tax form (This amount should equal line 1. 2011 amendment tax form ) 5. 2011 amendment tax form     Expenses for Entire Household (where the person you supported lived)       6. 2011 amendment tax form Lodging (complete line 6a or 6b):         a. 2011 amendment tax form Enter the total rent paid 6a. 2011 amendment tax form       b. 2011 amendment tax form Enter the fair rental value of the home. 2011 amendment tax form If the person you supported owned the home,  also include this amount in line 21 6b. 2011 amendment tax form     7. 2011 amendment tax form Enter the total food expenses 7. 2011 amendment tax form     8. 2011 amendment tax form Enter the total amount of utilities (heat, light, water, etc. 2011 amendment tax form not included in line 6a or 6b) 8. 2011 amendment tax form     9. 2011 amendment tax form Enter the total amount of repairs (not included in line 6a or 6b) 9. 2011 amendment tax form     10. 2011 amendment tax form Enter the total of other expenses. 2011 amendment tax form Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 2011 amendment tax form     11. 2011 amendment tax form Add lines 6a through 10. 2011 amendment tax form These are the total household expenses 11. 2011 amendment tax form     12. 2011 amendment tax form Enter total number of persons who lived in the household 12. 2011 amendment tax form     Expenses for the Person You Supported       13. 2011 amendment tax form Divide line 11 by line 12. 2011 amendment tax form This is the person's share of the household expenses 13. 2011 amendment tax form     14. 2011 amendment tax form Enter the person's total clothing expenses 14. 2011 amendment tax form     15. 2011 amendment tax form Enter the person's total education expenses 15. 2011 amendment tax form     16. 2011 amendment tax form Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 2011 amendment tax form     17. 2011 amendment tax form Enter the person's total travel and recreation expenses 17. 2011 amendment tax form     18. 2011 amendment tax form Enter the total of the person's other expenses 18. 2011 amendment tax form     19. 2011 amendment tax form Add lines 13 through 18. 2011 amendment tax form This is the total cost of the person's support for the year 19. 2011 amendment tax form     Did the Person Provide More Than Half of His or Her Own Support?       20. 2011 amendment tax form Multiply line 19 by 50% (. 2011 amendment tax form 50) 20. 2011 amendment tax form     21. 2011 amendment tax form Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 2011 amendment tax form This is the amount the person provided for his or her own support 21. 2011 amendment tax form     22. 2011 amendment tax form Is line 21 more than line 20?   No. 2011 amendment tax form You meet the support test for this person to be your qualifying child. 2011 amendment tax form If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 2011 amendment tax form Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 2011 amendment tax form    Yes. 2011 amendment tax form You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 2011 amendment tax form Stop here. 2011 amendment tax form        Did You Provide More Than Half?       23. 2011 amendment tax form Enter the amount others provided for the person's support. 2011 amendment tax form Include amounts provided by state, local, and other welfare societies or agencies. 2011 amendment tax form Do not include any amounts included on line 1 23. 2011 amendment tax form     24. 2011 amendment tax form Add lines 21 and 23 24. 2011 amendment tax form     25. 2011 amendment tax form Subtract line 24 from line 19. 2011 amendment tax form This is the amount you provided for the person's support 25. 2011 amendment tax form     26. 2011 amendment tax form Is line 25 more than line 20?   Yes. 2011 amendment tax form You meet the support test for this person to be your qualifying relative. 2011 amendment tax form    No. 2011 amendment tax form You do not meet the support test for this person to be your qualifying relative. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form   Example. 2011 amendment tax form You provided $4,000 toward your 16-year-old son's support for the year. 2011 amendment tax form He has a part-time job and provided $6,000 to his own support. 2011 amendment tax form He provided more than half of his own support for the year. 2011 amendment tax form He is not your qualifying child. 2011 amendment tax form Foster care payments and expenses. 2011 amendment tax form   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 2011 amendment tax form 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. 2011 amendment tax form   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. 2011 amendment tax form For more information about the deduction for charitable contributions, see chapter 24. 2011 amendment tax form If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 2011 amendment tax form   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 2011 amendment tax form Example 1. 2011 amendment tax form Lauren, a foster child, lived with Mr. 2011 amendment tax form and Mrs. 2011 amendment tax form Smith for the last 3 months of the year. 2011 amendment tax form The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 2011 amendment tax form They did not care for her as a trade or business or to benefit the agency that placed her in their home. 2011 amendment tax form The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 2011 amendment tax form Example 2. 2011 amendment tax form You provided $3,000 toward your 10-year-old foster child's support for the year. 2011 amendment tax form The state government provided $4,000, which is considered support provided by the state, not by the child. 2011 amendment tax form See Support provided by the state (welfare, food stamps, housing, etc. 2011 amendment tax form ) , later. 2011 amendment tax form Your foster child did not provide more than half of her own support for the year. 2011 amendment tax form Scholarships. 2011 amendment tax form   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. 2011 amendment tax form Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 2011 amendment tax form Exception. 2011 amendment tax form   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. 2011 amendment tax form Example 1—child files joint return. 2011 amendment tax form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2011 amendment tax form He earned $25,000 for the year. 2011 amendment tax form The couple files a joint return. 2011 amendment tax form Because your daughter and her husband file a joint return, she is not your qualifying child. 2011 amendment tax form Example 2—child files joint return only as a claim for refund of withheld tax. 2011 amendment tax form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2011 amendment tax form Neither is required to file a tax return. 2011 amendment tax form They do not have a child. 2011 amendment tax form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2011 amendment tax form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2011 amendment tax form Example 3—child files joint return to claim American opportunity credit. 2011 amendment tax form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2011 amendment tax form He and his wife were not required to file a tax return. 2011 amendment tax form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2011 amendment tax form 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. 2011 amendment tax form The exception to the joint return test does not apply, so your son is not your qualifying child. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2011 amendment tax form 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). 2011 amendment tax form The exemption for the child. 2011 amendment tax form The child tax credit. 2011 amendment tax form Head of household filing status. 2011 amendment tax form The credit for child and dependent care expenses. 2011 amendment tax form The exclusion from income for dependent care benefits. 2011 amendment tax form The earned income credit. 2011 amendment tax form The other person cannot take any of these benefits based on this qualifying child. 2011 amendment tax form In other words, you and the other person cannot agree to divide these benefits between you. 2011 amendment tax form The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 2011 amendment tax form Tiebreaker rules. 2011 amendment tax form   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2011 amendment tax form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form See Example 6 . 2011 amendment tax form   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. 2011 amendment tax form Example 1—child lived with parent and grandparent. 2011 amendment tax form You and your 3-year-old daughter Jane lived with your mother all year. 2011 amendment tax form You are 25 years old, unmarried, and your AGI is $9,000. 2011 amendment tax form Your mother's AGI is $15,000. 2011 amendment tax form Jane's father did not live with you or your daughter. 2011 amendment tax form You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 2011 amendment tax form 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. 2011 amendment tax form However, only one of you can claim her. 2011 amendment tax form Jane is not a qualifying child of anyone else, including her father. 2011 amendment tax form You agree to let your mother claim Jane. 2011 amendment tax form 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). 2011 amendment tax form Example 2—parent has higher AGI than grandparent. 2011 amendment tax form The facts are the same as in Example 1 except your AGI is $18,000. 2011 amendment tax form Because your mother's AGI is not higher than yours, she cannot claim Jane. 2011 amendment tax form Only you can claim Jane. 2011 amendment tax form Example 3—two persons claim same child. 2011 amendment tax form The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 2011 amendment tax form In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 2011 amendment tax form The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 2011 amendment tax form Example 4—qualifying children split between two persons. 2011 amendment tax form 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. 2011 amendment tax form Only one of you can claim each child. 2011 amendment tax form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2011 amendment tax form For example, if you claim one child, your mother can claim the other two. 2011 amendment tax form Example 5—taxpayer who is a qualifying child. 2011 amendment tax form 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. 2011 amendment tax form This means you are your mother's qualifying child. 2011 amendment tax form 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. 2011 amendment tax form Example 6—child lived with both parents and grandparent. 2011 amendment tax form The facts are the same as in Example 1 except you are married to your daughter's father. 2011 amendment tax form The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 2011 amendment tax form If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 2011 amendment tax form 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. 2011 amendment tax form Example 7—separated parents. 2011 amendment tax form You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2011 amendment tax form In August and September, your son lived with you. 2011 amendment tax form For the rest of the year, your son lived with your husband, the boy's father. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form You and your husband will file separate returns. 2011 amendment tax form Your husband agrees to let you treat your son as a qualifying child. 2011 amendment tax form 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). 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Example 8—separated parents claim same child. 2011 amendment tax form The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 2011 amendment tax form In this case, only your husband will be allowed to treat your son as a qualifying child. 2011 amendment tax form This is because, during 2013, the boy lived with him longer than with you. 2011 amendment tax form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2011 amendment tax form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Example 9—unmarried parents. 2011 amendment tax form You, your 5-year-old son, and your son's father lived together all year. 2011 amendment tax form You and your son's father are not married. 2011 amendment tax form 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. 2011 amendment tax form Your AGI is $12,000 and your son's father's AGI is $14,000. 2011 amendment tax form Your son's father agrees to let you claim the child as a qualifying child. 2011 amendment tax form 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). 2011 amendment tax form Example 10—unmarried parents claim same child. 2011 amendment tax form 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. 2011 amendment tax form In this case, only your son's father will be allowed to treat your son as a qualifying child. 2011 amendment tax form This is because his AGI, $14,000, is more than your AGI, $12,000. 2011 amendment tax form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2011 amendment tax form 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. 2011 amendment tax form Example 11—child did not live with a parent. 2011 amendment tax form You and your 7-year-old niece, your sister's child, lived with your mother all year. 2011 amendment tax form You are 25 years old, and your AGI is $9,300. 2011 amendment tax form Your mother's AGI is $15,000. 2011 amendment tax form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2011 amendment tax form 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. 2011 amendment tax form However, only your mother can treat her as a qualifying child. 2011 amendment tax form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2011 amendment tax form Applying this special rule to divorced or separated parents (or parents who live apart). 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Example 1. 2011 amendment tax form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2011 amendment tax form Your AGI is $10,000. 2011 amendment tax form Your mother's AGI is $25,000. 2011 amendment tax form Your son's father did not live with you or your son. 2011 amendment tax form 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. 2011 amendment tax form Because of this, you cannot claim an exemption or the child tax credit for your son. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form (Note: The support test does not apply for the earned income credit. 2011 amendment tax form ) However, you agree to let your mother claim your son. 2011 amendment tax form 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. 2011 amendment tax form (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2011 amendment tax form ) Example 2. 2011 amendment tax form The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 2011 amendment tax form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2011 amendment tax form Example 3. 2011 amendment tax form 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. 2011 amendment tax form Your mother also claims him as a qualifying child for head of household filing status. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Qualifying Relative Four tests must be met for a person to be your qualifying relative. 2011 amendment tax form The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 2011 amendment tax form Age. 2011 amendment tax form   Unlike a qualifying child, a qualifying relative can be any age. 2011 amendment tax form There is no age test for a qualifying relative. 2011 amendment tax form Kidnapped child. 2011 amendment tax form   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 2011 amendment tax form See Publication 501 for details. 2011 amendment tax form 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. 2011 amendment tax form Example 1. 2011 amendment tax form Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 2011 amendment tax form She is not your qualifying relative. 2011 amendment tax form Example 2. 2011 amendment tax form Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 2011 amendment tax form He is not your qualifying relative. 2011 amendment tax form Example 3. 2011 amendment tax form Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 2011 amendment tax form He may be your qualifying relative if the gross income test and the support test are met. 2011 amendment tax form Example 4. 2011 amendment tax form 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. 2011 amendment tax form He is not your qualifying child because he does not meet the residency test. 2011 amendment tax form He may be your qualifying relative if the gross income test and the support test are met. 2011 amendment tax form Child of person not required to file a return. 2011 amendment tax form   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. 2011 amendment tax form Example 1—return not required. 2011 amendment tax form You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 2011 amendment tax form Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2011 amendment tax form Both your friend and her child are your qualifying relatives if the support test is met. 2011 amendment tax form Example 2—return filed to claim refund. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Both your friend and her child are your qualifying relatives if the support test is met. 2011 amendment tax form Example 3—earned income credit claimed. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Child in Canada or Mexico. 2011 amendment tax form   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 2011 amendment tax form If the child does not live with you, the child does not meet the residency test to be your qualifying child. 2011 amendment tax form However, the child may still be your qualifying relative. 2011 amendment tax form If the persons the child does live with are not U. 2011 amendment tax form S. 2011 amendment tax form citizens and have no U. 2011 amendment tax form S. 2011 amendment tax form gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 2011 amendment tax form 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. 2011 amendment tax form   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. 2011 amendment tax form S. 2011 amendment tax form citizen, U. 2011 amendment tax form S. 2011 amendment tax form resident alien, or U. 2011 amendment tax form S. 2011 amendment tax form national. 2011 amendment tax form There is an exception for certain adopted children who lived with you all year. 2011 amendment tax form See Citizen or Resident Test , earlier. 2011 amendment tax form Example. 2011 amendment tax form You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 2011 amendment tax form You are single and live in the United States. 2011 amendment tax form Your mother is not a U. 2011 amendment tax form S. 2011 amendment tax form citizen and has no U. 2011 amendment tax form S. 2011 amendment tax form income, so she is not a “taxpayer. 2011 amendment tax form ” Your children are not your qualifying children because they do not meet the residency test. 2011 amendment tax form But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 2011 amendment tax form You may also be able to claim your mother as a dependent if the gross income and support tests are met. 2011 amendment tax form 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 . 2011 amendment tax form If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 2011 amendment tax form However, see Personal Exemptions , earlier. 2011 amendment tax form Relatives who do not have to live with you. 2011 amendment tax form   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. 2011 amendment tax form Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 2011 amendment tax form (A legally adopted child is considered your child. 2011 amendment tax form ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 2011 amendment tax form Your father, mother, grandparent, or other direct ancestor, but not foster parent. 2011 amendment tax form Your stepfather or stepmother. 2011 amendment tax form A son or daughter of your brother or sister. 2011 amendment tax form A son or daughter of your half brother or half sister. 2011 amendment tax form A brother or sister of your father or mother. 2011 amendment tax form Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 2011 amendment tax form Any of these relationships that were established by marriage are not ended by death or divorce. 2011 amendment tax form Example. 2011 amendment tax form You and your wife began supporting your wife's father, a widower, in 2006. 2011 amendment tax form Your wife died in 2012. 2011 amendment tax form Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 2011 amendment tax form You can claim him as a dependent if all other tests are met, including the gross income test and support test. 2011 amendment tax form Foster child. 2011 amendment tax form   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. 2011 amendment tax form Joint return. 2011 amendment tax form   If you file a joint return, the person can be related to either you or your spouse. 2011 amendment tax form Also, the person does not need to be related to the spouse who provides support. 2011 amendment tax form   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. 2011 amendment tax form 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. 2011 amendment tax form Temporary absences. 2011 amendment tax form   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. 2011 amendment tax form   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. 2011 amendment tax form Death or birth. 2011 amendment tax form   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 2011 amendment tax form Example. 2011 amendment tax form Your dependent mother died on January 15. 2011 amendment tax form She met the tests to be your qualifying relative. 2011 amendment tax form The other tests to claim an exemption for a dependent were also met. 2011 amendment tax form You can claim an exemption for her on your return. 2011 amendment tax form Local law violated. 2011 amendment tax form   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 2011 amendment tax form Example. 2011 amendment tax form Your girlfriend lived with you as a member of your household all year. 2011 amendment tax form However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 2011 amendment tax form Therefore, she does not meet this test and you cannot claim her as a dependent. 2011 amendment tax form Adopted child. 2011 amendment tax form   An adopted child is always treated as your own child. 2011 amendment tax form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2011 amendment tax form Cousin. 2011 amendment tax form   Your cousin meets this test only if he or she lives with you all year as a member of your household. 2011 amendment tax form A cousin is a descendant of a brother or sister of your father or mother. 2011 amendment tax form Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 2011 amendment tax form Gross income defined. 2011 amendment tax form   Gross income is all income in the form of money, property, and services that is not exempt from tax. 2011 amendment tax form   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. 2011 amendment tax form   Gross receipts from rental property are gross income. 2011 amendment tax form Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 2011 amendment tax form   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 2011 amendment tax form    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 2011 amendment tax form 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. 2011 amendment tax form For more information about scholarships, see chapter 12. 2011 amendment tax form   Tax-exempt income, such as certain social security benefits, is not included in gross income. 2011 amendment tax form Disabled dependent working at sheltered workshop. 2011 amendment tax form   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. 2011 amendment tax form The availability of medical care at the workshop must be the main reason for the individual's presence there. 2011 amendment tax form Also, the income must come solely from activities at the workshop that are incident to this medical care. 2011 amendment tax form   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. 2011 amendment tax form S. 2011 amendment tax form possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 2011 amendment tax form “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form How to determine if support test is met. 2011 amendment tax form   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. 2011 amendment tax form This includes support the person provided from his or her own funds. 2011 amendment tax form   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 2011 amendment tax form Person's own funds not used for support. 2011 amendment tax form   A person's own funds are not support unless they are actually spent for support. 2011 amendment tax form Example. 2011 amendment tax form Your mother received $2,400 in social security benefits and $300 in interest. 2011 amendment tax form She paid $2,000 for lodging and $400 for recreation. 2011 amendment tax form She put $300 in a savings account. 2011 amendment tax form 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. 2011 amendment tax form 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. 2011 amendment tax form Child's wages used for own support. 2011 amendment tax form   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. 2011 amendment tax form Year support is provided. 2011 amendment tax form   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. 2011 amendment tax form   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. 2011 amendment tax form Armed Forces dependency allotments. 2011 amendment tax form   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. 2011 amendment tax form If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 2011 amendment tax form Example. 2011 amendment tax form You are in the Armed Forces. 2011 amendment tax form You authorize an allotment for your widowed mother that she uses to support herself and her sister. 2011 amendment tax form 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. 2011 amendment tax form Tax-exempt military quarters allowances. 2011 amendment tax form   These allowances are treated the same way as dependency allotments in figuring support. 2011 amendment tax form The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 2011 amendment tax form Tax-exempt income. 2011 amendment tax form   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 2011 amendment tax form Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 2011 amendment tax form Example 1. 2011 amendment tax form You provide $4,000 toward your mother's support during the year. 2011 amendment tax form She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 2011 amendment tax form She uses all these for her support. 2011 amendment tax form 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). 2011 amendment tax form Example 2. 2011 amendment tax form Your niece takes out a student loan of $2,500 a
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Page Last Reviewed or Updated: 28-Aug-2013

The 2011 Amendment Tax Form

2011 amendment tax form 18. 2011 amendment tax form   Alimony Table of Contents IntroductionSpouse or former spouse. 2011 amendment tax form Divorce or separation instrument. 2011 amendment tax form Useful Items - You may want to see: General RulesMortgage payments. 2011 amendment tax form Taxes and insurance. 2011 amendment tax form Other payments to a third party. 2011 amendment tax form Instruments Executed After 1984Payments to a third party. 2011 amendment tax form Exception. 2011 amendment tax form Substitute payments. 2011 amendment tax form Specifically designated as child support. 2011 amendment tax form Contingency relating to your child. 2011 amendment tax form Clearly associated with a contingency. 2011 amendment tax form How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. 2011 amendment tax form It covers the following topics. 2011 amendment tax form What payments are alimony. 2011 amendment tax form What payments are not alimony, such as child support. 2011 amendment tax form How to deduct alimony you paid. 2011 amendment tax form How to report alimony you received as income. 2011 amendment tax form Whether you must recapture the tax benefits of alimony. 2011 amendment tax form Recapture means adding back in your income all or part of a deduction you took in a prior year. 2011 amendment tax form Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2011 amendment tax form It does not include voluntary payments that are not made under a divorce or separation instrument. 2011 amendment tax form Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2011 amendment tax form Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 2011 amendment tax form To be alimony, a payment must meet certain requirements. 2011 amendment tax form Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2011 amendment tax form This chapter discusses the rules for payments under instruments executed after 1984. 2011 amendment tax form If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 2011 amendment tax form That was the last year the information on pre-1985 instruments was included in Publication 504. 2011 amendment tax form Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 2011 amendment tax form Definitions. 2011 amendment tax form   The following definitions apply throughout this chapter. 2011 amendment tax form Spouse or former spouse. 2011 amendment tax form   Unless otherwise stated, the term “spouse” includes former spouse. 2011 amendment tax form Divorce or separation instrument. 2011 amendment tax form   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 2011 amendment tax form This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 2011 amendment tax form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 2011 amendment tax form Payments not alimony. 2011 amendment tax form   Not all payments under a divorce or separation instrument are alimony. 2011 amendment tax form Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. 2011 amendment tax form Payments to a third party. 2011 amendment tax form   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 2011 amendment tax form These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2011 amendment tax form ), taxes, tuition, etc. 2011 amendment tax form The payments are treated as received by your spouse and then paid to the third party. 2011 amendment tax form Life insurance premiums. 2011 amendment tax form   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 2011 amendment tax form Payments for jointly-owned home. 2011 amendment tax form   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. 2011 amendment tax form Mortgage payments. 2011 amendment tax form   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. 2011 amendment tax form If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 2011 amendment tax form Your spouse must report one-half of the payments as alimony received. 2011 amendment tax form If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. 2011 amendment tax form Taxes and insurance. 2011 amendment tax form   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. 2011 amendment tax form Your spouse must report one-half of these payments as alimony received. 2011 amendment tax form If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 2011 amendment tax form    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 2011 amendment tax form But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 2011 amendment tax form Other payments to a third party. 2011 amendment tax form   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 2011 amendment tax form Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2011 amendment tax form Exception for instruments executed before 1985. 2011 amendment tax form   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2011 amendment tax form A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2011 amendment tax form A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 2011 amendment tax form   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 2011 amendment tax form irs. 2011 amendment tax form gov/pub504. 2011 amendment tax form Example 1. 2011 amendment tax form In November 1984, you and your former spouse executed a written separation agreement. 2011 amendment tax form In February 1985, a decree of divorce was substituted for the written separation agreement. 2011 amendment tax form The decree of divorce did not change the terms for the alimony you pay your former spouse. 2011 amendment tax form The decree of divorce is treated as executed before 1985. 2011 amendment tax form Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2011 amendment tax form Example 2. 2011 amendment tax form Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 2011 amendment tax form In this example, the decree of divorce is not treated as executed before 1985. 2011 amendment tax form The alimony payments are subject to the rules for payments under instruments executed after 1984. 2011 amendment tax form Alimony requirements. 2011 amendment tax form   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 2011 amendment tax form The payment is in cash. 2011 amendment tax form The instrument does not designate the payment as not alimony. 2011 amendment tax form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 amendment tax form There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2011 amendment tax form The payment is not treated as child support. 2011 amendment tax form Each of these requirements is discussed below. 2011 amendment tax form Cash payment requirement. 2011 amendment tax form   Only cash payments, including checks and money orders, qualify as alimony. 2011 amendment tax form The following do not qualify as alimony. 2011 amendment tax form Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2011 amendment tax form Execution of a debt instrument by the payer. 2011 amendment tax form The use of the payer's property. 2011 amendment tax form Payments to a third party. 2011 amendment tax form   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2011 amendment tax form See Payments to a third party under General Rules, earlier. 2011 amendment tax form   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 2011 amendment tax form The payments are in lieu of payments of alimony directly to your spouse. 2011 amendment tax form The written request states that both spouses intend the payments to be treated as alimony. 2011 amendment tax form You receive the written request from your spouse before you file your return for the year you made the payments. 2011 amendment tax form Payments designated as not alimony. 2011 amendment tax form   You and your spouse can designate that otherwise qualifying payments are not alimony. 2011 amendment tax form You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 2011 amendment tax form For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 2011 amendment tax form If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2011 amendment tax form   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 2011 amendment tax form The copy must be attached each year the designation applies. 2011 amendment tax form Spouses cannot be members of the same household. 2011 amendment tax form    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 2011 amendment tax form A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2011 amendment tax form   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 2011 amendment tax form Exception. 2011 amendment tax form   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 2011 amendment tax form Table 18-1. 2011 amendment tax form Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. 2011 amendment tax form Payments are not required by a divorce or separation instrument. 2011 amendment tax form Payer and recipient spouse do not file a joint return with each other. 2011 amendment tax form Payer and recipient spouse file a joint return with each other. 2011 amendment tax form Payment is in cash (including checks or money orders). 2011 amendment tax form Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 2011 amendment tax form Payment is not designated in the instrument as not alimony. 2011 amendment tax form Payment is designated in the instrument as not alimony. 2011 amendment tax form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 amendment tax form Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 2011 amendment tax form Payments are not required after death of the recipient spouse. 2011 amendment tax form Payments are required after death of the recipient spouse. 2011 amendment tax form Payment is not treated as child support. 2011 amendment tax form Payment is treated as child support. 2011 amendment tax form These payments are deductible by the payer and includible in income by the recipient. 2011 amendment tax form These payments are neither deductible by the payer nor includible in income by the recipient. 2011 amendment tax form Liability for payments after death of recipient spouse. 2011 amendment tax form   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. 2011 amendment tax form If all of the payments would continue, then none of the payments made before or after the death are alimony. 2011 amendment tax form   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. 2011 amendment tax form Example. 2011 amendment tax form You must pay your former spouse $10,000 in cash each year for 10 years. 2011 amendment tax form Your divorce decree states that the payments will end upon your former spouse's death. 2011 amendment tax form You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 2011 amendment tax form The death of your spouse would not terminate these payments under state law. 2011 amendment tax form The $10,000 annual payments may qualify as alimony. 2011 amendment tax form The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 2011 amendment tax form Substitute payments. 2011 amendment tax form   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. 2011 amendment tax form To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. 2011 amendment tax form Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 2011 amendment tax form Example 1. 2011 amendment tax form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 amendment tax form The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 2011 amendment tax form Your former spouse has custody of your minor children. 2011 amendment tax form The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. 2011 amendment tax form The trust income and corpus (principal) are to be used for your children's benefit. 2011 amendment tax form These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. 2011 amendment tax form Of each of the $30,000 annual payments, $10,000 is not alimony. 2011 amendment tax form Example 2. 2011 amendment tax form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 amendment tax form The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 2011 amendment tax form The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. 2011 amendment tax form For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 2011 amendment tax form These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. 2011 amendment tax form None of the annual payments are alimony. 2011 amendment tax form The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. 2011 amendment tax form Child support. 2011 amendment tax form   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. 2011 amendment tax form The amount of child support may vary over time. 2011 amendment tax form Child support payments are not deductible by the payer and are not taxable to the recipient. 2011 amendment tax form Specifically designated as child support. 2011 amendment tax form   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. 2011 amendment tax form A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 2011 amendment tax form Contingency relating to your child. 2011 amendment tax form   A contingency relates to your child if it depends on any event relating to that child. 2011 amendment tax form It does not matter whether the event is certain or likely to occur. 2011 amendment tax form Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. 2011 amendment tax form Clearly associated with a contingency. 2011 amendment tax form   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. 2011 amendment tax form The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. 2011 amendment tax form The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. 2011 amendment tax form This certain age must be the same for each child, but need not be a whole number of years. 2011 amendment tax form In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 2011 amendment tax form   Either you or the IRS can overcome the presumption in the two situations above. 2011 amendment tax form This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. 2011 amendment tax form For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. 2011 amendment tax form How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 2011 amendment tax form You must file Form 1040. 2011 amendment tax form You cannot use Form 1040A or Form 1040EZ. 2011 amendment tax form Enter the amount of alimony you paid on Form 1040, line 31a. 2011 amendment tax form In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 2011 amendment tax form If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2011 amendment tax form Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2011 amendment tax form Enter your total payments on line 31a. 2011 amendment tax form You must provide your spouse's SSN or ITIN. 2011 amendment tax form If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 2011 amendment tax form For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 2011 amendment tax form How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 2011 amendment tax form You cannot use Form 1040A or Form 1040EZ. 2011 amendment tax form You must give the person who paid the alimony your SSN or ITIN. 2011 amendment tax form If you do not, you may have to pay a $50 penalty. 2011 amendment tax form Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 2011 amendment tax form If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. 2011 amendment tax form Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 2011 amendment tax form The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. 2011 amendment tax form Do not include any time in which payments were being made under temporary support orders. 2011 amendment tax form The second and third years are the next 2 calendar years, whether or not payments are made during those years. 2011 amendment tax form The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. 2011 amendment tax form When to apply the recapture rule. 2011 amendment tax form   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. 2011 amendment tax form   When you figure a decrease in alimony, do not include the following amounts. 2011 amendment tax form Payments made under a temporary support order. 2011 amendment tax form Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. 2011 amendment tax form Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. 2011 amendment tax form Figuring the recapture. 2011 amendment tax form   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 2011 amendment tax form Including the recapture in income. 2011 amendment tax form   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 2011 amendment tax form Cross out “received” and enter “recapture. 2011 amendment tax form ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 2011 amendment tax form Deducting the recapture. 2011 amendment tax form   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 2011 amendment tax form Cross out “paid” and enter “recapture. 2011 amendment tax form ” In the space provided, enter your spouse's SSN or ITIN. 2011 amendment tax form Prev  Up  Next   Home   More Online Publications