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Aarp State Tax Filing For Seniors

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Aarp State Tax Filing For Seniors

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

To promote voluntary compliance with federal tax laws, Tax Exempt Bonds (TEB) has compiled material to educate and assist issuers and conduit borrowers as they navigate the hazards of defaulted or distressed tax-exempt, tax credit or direct pay debt. Note, however, that these materials should not be relied upon as legal authority. The Internal Revenue Code and applicable regulations are complex and these materials do not address every situation.

Information on Reissuance of Obligations

Actions taken with respect to defaulted or distressed debt can inadvertently trigger a reissuance for federal tax purposes leading to the loss of tax exemption for the debt (or, in the case of tax credit or direct pay bonds, loss of the credit or subsidy). The reissuance rules apply to all tax-exempt, tax credit and direct pay bonds from a large bond issue to a small lease entered into to purchase equipment (for example, police cars) to a note held by a local bank.

  • Reissuance of Tax Exempt Obligations: Some Basic Concepts provides an educational overview on reissuance.
  • A Reissuance Lesson, part of IRS training materials, discusses situations in which post-issuance changes in the terms of an obligation cause a deemed reissuance. It also discusses the extinguishment of bonds and certain temporary relief provided to issuers who acquire and hold their own bonds.
  • Our Reissuance Contact Letter, mailed to some issuers as part of our education and outreach efforts, summarizes some of the causes and consequences of inadvertent reissuance.

Information on Sales or Leases of Bond-Financed Property

In addition to reissuance, the sale or lease of property financed with tax-exempt bonds may make the bonds taxable or, in the case of tax credit or direct pay bonds, cause a loss of the credit or subsidy.  Such actions can result in noncompliance with the qualified use requirements jeopardizing the tax-advantaged status of the bonds financing the property.  However, certain self-correction options are available to remediate such noncompliance.

Whatever the violation, TEB encourages voluntary compliance  (including the VCAP Program)  as a vehicle for expeditiously correcting self-discovered problems in bond issuances.

If you have questions, email them to TEB and indicate "Financial Restructuring" in the subject line.  Be sure to include your name, telephone number and the best time to reach you, as we may reply to your questions by telephone.

Page Last Reviewed or Updated: 04-Sep-2013

The Aarp State Tax Filing For Seniors

Aarp state tax filing for seniors 17. Aarp state tax filing for seniors   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Aarp state tax filing for seniors Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Aarp state tax filing for seniors Free help with your tax return. Aarp state tax filing for seniors   Free help in preparing your return is available nationwide from IRS-certified volunteers. Aarp state tax filing for seniors The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Aarp state tax filing for seniors The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Aarp state tax filing for seniors Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Aarp state tax filing for seniors Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Aarp state tax filing for seniors To find the nearest VITA or TCE site, visit IRS. Aarp state tax filing for seniors gov or call 1-800-906-9887. Aarp state tax filing for seniors   As part of the TCE program, AARP offers the Tax-Aide counseling program. Aarp state tax filing for seniors To find the nearest AARP Tax-Aide site, visit AARP's website at www. Aarp state tax filing for seniors aarp. Aarp state tax filing for seniors org/money/taxaide or call 1-888-227-7669. Aarp state tax filing for seniors   For more information on these programs, go to IRS. Aarp state tax filing for seniors gov and enter “VITA” in the search box. Aarp state tax filing for seniors Internet. Aarp state tax filing for seniors IRS. Aarp state tax filing for seniors gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Aarp state tax filing for seniors Apply for an Employer Identification Number (EIN). Aarp state tax filing for seniors Go to IRS. Aarp state tax filing for seniors gov and enter Apply for an EIN in the search box. Aarp state tax filing for seniors Request an Electronic Filing PIN by going to IRS. Aarp state tax filing for seniors gov and entering Electronic Filing PIN in the search box. Aarp state tax filing for seniors Download forms, instructions, and publications, including some accessible versions. Aarp state tax filing for seniors Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Aarp state tax filing for seniors gov or IRS2Go. Aarp state tax filing for seniors Tax return and tax account transcripts are generally available for the current year and past three years. Aarp state tax filing for seniors Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Aarp state tax filing for seniors gov or IRS2Go. Aarp state tax filing for seniors Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Aarp state tax filing for seniors An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Aarp state tax filing for seniors Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Aarp state tax filing for seniors If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Aarp state tax filing for seniors Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Aarp state tax filing for seniors Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Aarp state tax filing for seniors gov. Aarp state tax filing for seniors Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Aarp state tax filing for seniors The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Aarp state tax filing for seniors Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Aarp state tax filing for seniors AARP offers the Tax-Aide counseling program as part of the TCE program. Aarp state tax filing for seniors Visit AARP's website to find the nearest Tax-Aide location. Aarp state tax filing for seniors Research your tax questions. Aarp state tax filing for seniors Search publications and instructions by topic or keyword. Aarp state tax filing for seniors Read the Internal Revenue Code, regulations, or other official guidance. Aarp state tax filing for seniors Read Internal Revenue Bulletins. Aarp state tax filing for seniors Sign up to receive local and national tax news by email. Aarp state tax filing for seniors Phone. Aarp state tax filing for seniors You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Aarp state tax filing for seniors   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Aarp state tax filing for seniors Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Aarp state tax filing for seniors Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Aarp state tax filing for seniors Call to locate the nearest volunteer help site, 1-800-906-9887. Aarp state tax filing for seniors Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Aarp state tax filing for seniors The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Aarp state tax filing for seniors Most VITA and TCE sites offer free electronic filing. Aarp state tax filing for seniors Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Aarp state tax filing for seniors Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Aarp state tax filing for seniors Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Aarp state tax filing for seniors You should receive your order within 10 business days. Aarp state tax filing for seniors Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Aarp state tax filing for seniors Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Aarp state tax filing for seniors Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Aarp state tax filing for seniors Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Aarp state tax filing for seniors The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Aarp state tax filing for seniors These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Aarp state tax filing for seniors gsa. Aarp state tax filing for seniors gov/fedrelay. Aarp state tax filing for seniors Walk-in. Aarp state tax filing for seniors You can find a selection of forms, publications and services — in-person, face-to-face. Aarp state tax filing for seniors   Products. Aarp state tax filing for seniors You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Aarp state tax filing for seniors Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Aarp state tax filing for seniors Services. Aarp state tax filing for seniors You can walk in to your local TAC most business days for personal, face-to-face tax help. Aarp state tax filing for seniors An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Aarp state tax filing for seniors If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Aarp state tax filing for seniors No appointment is necessary—just walk in. Aarp state tax filing for seniors Before visiting, check www. Aarp state tax filing for seniors irs. Aarp state tax filing for seniors gov/localcontacts for hours of operation and services provided. Aarp state tax filing for seniors Mail. Aarp state tax filing for seniors You can send your order for forms, instructions, and publications to the address below. Aarp state tax filing for seniors You should receive a response within 10 days after your request is received. Aarp state tax filing for seniors  Internal Revenue Service 1201 N. Aarp state tax filing for seniors Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Aarp state tax filing for seniors   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Aarp state tax filing for seniors Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Aarp state tax filing for seniors What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Aarp state tax filing for seniors We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Aarp state tax filing for seniors You face (or your business is facing) an immediate threat of adverse action. Aarp state tax filing for seniors You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Aarp state tax filing for seniors   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Aarp state tax filing for seniors Here's why we can help: TAS is an independent organization within the IRS. Aarp state tax filing for seniors Our advocates know how to work with the IRS. Aarp state tax filing for seniors Our services are free and tailored to meet your needs. Aarp state tax filing for seniors We have offices in every state, the District of Columbia, and Puerto Rico. Aarp state tax filing for seniors How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Aarp state tax filing for seniors irs. Aarp state tax filing for seniors gov/advocate, or call us toll-free at 1-877-777-4778. Aarp state tax filing for seniors How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Aarp state tax filing for seniors If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Aarp state tax filing for seniors irs. Aarp state tax filing for seniors gov/sams. Aarp state tax filing for seniors Low Income Taxpayer Clinics. Aarp state tax filing for seniors   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Aarp state tax filing for seniors Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Aarp state tax filing for seniors Visit www. Aarp state tax filing for seniors TaxpayerAdvocate. Aarp state tax filing for seniors irs. Aarp state tax filing for seniors gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Aarp state tax filing for seniors Small Business and Self-Employed Tax Center. Aarp state tax filing for seniors This online guide is a must for every small business owner or any taxpayer about to start a business. Aarp state tax filing for seniors  The information is updated during the year. Aarp state tax filing for seniors Visit www. 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