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Can A Full Time Student File Taxes

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Can A Full Time Student File Taxes

Can a full time student file taxes 3. Can a full time student file taxes   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. Can a full time student file taxes Taxpayer identification numbers for aliens. Can a full time student file taxes Taxpayer identification numbers for adoptees. Can a full time student file taxes What's New Exemption amount. Can a full time student file taxes  The amount you can deduct for each exemption has increased. Can a full time student file taxes It was $3,800 for 2012. Can a full time student file taxes It is $3,900 for 2013. Can a full time student file taxes Exemption phaseout. Can a full time student file taxes  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Can a full time student file taxes 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). Can a full time student file taxes See Phaseout of Exemptions , later. Can a full time student file taxes Introduction This chapter discusses the following topics. Can a full time student file taxes Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Can a full time student file taxes Exemptions for dependents — You generally can take an exemption for each of your dependents. Can a full time student file taxes A dependent is your qualifying child or qualifying relative. Can a full time student file taxes 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. Can a full time student file taxes Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Can a full time student file taxes Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Can a full time student file taxes Deduction. Can a full time student file taxes   Exemptions reduce your taxable income. Can a full time student file taxes You can deduct $3,900 for each exemption you claim in 2013. Can a full time student file taxes 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. Can a full time student file taxes See Phaseout of Exemptions , later. Can a full time student file taxes How to claim exemptions. Can a full time student file taxes    How you claim an exemption on your tax return depends on which form you file. Can a full time student file taxes    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Can a full time student file taxes    If you file Form 1040A, complete lines 6a through 6d. Can a full time student file taxes The total number of exemptions you can claim is the total in the box on line 6d. Can a full time student file taxes Also complete line 26. Can a full time student file taxes   If you file Form 1040, complete lines 6a through 6d. Can a full time student file taxes The total number of exemptions you can claim is the total in the box on line 6d. Can a full time student file taxes Also complete line 42. Can a full time student file taxes 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). Can a full time student file taxes While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Can a full time student file taxes Personal Exemptions You are generally allowed one exemption for yourself. Can a full time student file taxes If you are married, you may be allowed one exemption for your spouse. Can a full time student file taxes These are called personal exemptions. Can a full time student file taxes Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Can a full time student file taxes 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. Can a full time student file taxes Your Spouse's Exemption Your spouse is never considered your dependent. Can a full time student file taxes Joint return. Can a full time student file taxes   On a joint return you can claim one exemption for yourself and one for your spouse. Can a full time student file taxes Separate return. Can a full time student file taxes   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. Can a full time student file taxes This is true even if the other taxpayer does not actually claim your spouse as a dependent. Can a full time student file taxes 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. Can a full time student file taxes S. Can a full time student file taxes tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Can a full time student file taxes Death of spouse. Can a full time student file taxes   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 . Can a full time student file taxes 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 . Can a full time student file taxes   If you remarried during the year, you cannot take an exemption for your deceased spouse. Can a full time student file taxes   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. Can a full time student file taxes If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Can a full time student file taxes Divorced or separated spouse. Can a full time student file taxes   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Can a full time student file taxes This rule applies even if you provided all of your former spouse's support. Can a full time student file taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Can a full time student file taxes You can claim an exemption for a dependent even if your dependent files a return. Can a full time student file taxes The term “dependent” means: A qualifying child, or A qualifying relative. Can a full time student file taxes The terms “ qualifying child ” and “ qualifying relative ” are defined later. Can a full time student file taxes You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Can a full time student file taxes Dependent taxpayer test. Can a full time student file taxes Joint return test. Can a full time student file taxes Citizen or resident test. Can a full time student file taxes These three tests are explained in detail later. Can a full time student file taxes All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Can a full time student file taxes Table 3-1. Can a full time student file taxes Overview of the Rules for Claiming an Exemption for a Dependent Caution. Can a full time student file taxes This table is only an overview of the rules. Can a full time student file taxes For details, see the rest of this chapter. Can a full time student file taxes You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Can a full time student file taxes   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. Can a full time student file taxes   You cannot claim a person as a dependent unless that person is a U. Can a full time student file taxes S. Can a full time student file taxes citizen, U. Can a full time student file taxes S. Can a full time student file taxes resident alien, U. Can a full time student file taxes S. Can a full time student file taxes national, or a resident of Canada or Mexico. Can a full time student file taxes 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Can a full time student file taxes   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. Can a full time student file taxes   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. Can a full time student file taxes   The child must have lived with you for more than half of the year. Can a full time student file taxes 2  The child must not have provided more than half of his or her own support for the year. Can a full time student file taxes   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). Can a full time student file taxes  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. Can a full time student file taxes 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. Can a full time student file taxes   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Can a full time student file taxes   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). Can a full time student file taxes   The person's gross income for the year must be less than $3,900. Can a full time student file taxes 3  You must provide more than half of the person's total support for the year. Can a full time student file taxes 4  1There is an exception for certain adopted children. Can a full time student file taxes 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. Can a full time student file taxes 3There is an exception if the person is disabled and has income from a sheltered workshop. Can a full time student file taxes 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Can a full time student file taxes Dependent not allowed a personal exemption. Can a full time student file taxes 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. Can a full time student file taxes This is true even if you do not claim the dependent's exemption on your return. Can a full time student file taxes 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. Can a full time student file taxes Housekeepers, maids, or servants. Can a full time student file taxes   If these people work for you, you cannot claim exemptions for them. Can a full time student file taxes Child tax credit. Can a full time student file taxes   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. Can a full time student file taxes For more information, see chapter 34. Can a full time student file taxes Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Can a full time student file taxes Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Can a full time student file taxes 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. Can a full time student file taxes Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Can a full time student file taxes Exception. Can a full time student file taxes   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. Can a full time student file taxes Example 1—child files joint return. Can a full time student file taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Can a full time student file taxes He earned $25,000 for the year. Can a full time student file taxes The couple files a joint return. Can a full time student file taxes You cannot take an exemption for your daughter. Can a full time student file taxes Example 2—child files joint return only as claim for refund of withheld tax. Can a full time student file taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Can a full time student file taxes Neither is required to file a tax return. Can a full time student file taxes They do not have a child. Can a full time student file taxes Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Can a full time student file taxes 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. Can a full time student file taxes You can claim exemptions for each of them if all the other tests to do so are met. Can a full time student file taxes Example 3—child files joint return to claim American opportunity credit. Can a full time student file taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Can a full time student file taxes He and his wife are not required to file a tax return. Can a full time student file taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Can a full time student file taxes 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. Can a full time student file taxes The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Can a full time student file taxes Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Can a full time student file taxes S. Can a full time student file taxes citizen, U. Can a full time student file taxes S. Can a full time student file taxes resident alien, U. Can a full time student file taxes S. Can a full time student file taxes national, or a resident of Canada or Mexico. Can a full time student file taxes However, there is an exception for certain adopted children, as explained next. Can a full time student file taxes Exception for adopted child. Can a full time student file taxes   If you are a U. Can a full time student file taxes S. Can a full time student file taxes citizen or U. Can a full time student file taxes S. Can a full time student file taxes national who has legally adopted a child who is not a U. Can a full time student file taxes S. Can a full time student file taxes citizen, U. Can a full time student file taxes S. Can a full time student file taxes resident alien, or U. Can a full time student file taxes S. Can a full time student file taxes national, this test is met if the child lived with you as a member of your household all year. Can a full time student file taxes This exception also applies if the child was lawfully placed with you for legal adoption. Can a full time student file taxes Child's place of residence. Can a full time student file taxes   Children usually are citizens or residents of the country of their parents. Can a full time student file taxes   If you were a U. Can a full time student file taxes S. Can a full time student file taxes citizen when your child was born, the child may be a U. Can a full time student file taxes S. Can a full time student file taxes citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Can a full time student file taxes Foreign students' place of residence. Can a full time student file taxes   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. Can a full time student file taxes S. Can a full time student file taxes residents and do not meet this test. Can a full time student file taxes You cannot claim an exemption for them. Can a full time student file taxes However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Can a full time student file taxes See Expenses Paid for Student Living With You in chapter 24. Can a full time student file taxes U. Can a full time student file taxes S. Can a full time student file taxes national. Can a full time student file taxes   A U. Can a full time student file taxes S. Can a full time student file taxes national is an individual who, although not a U. Can a full time student file taxes S. Can a full time student file taxes citizen, owes his or her allegiance to the United States. Can a full time student file taxes U. Can a full time student file taxes S. Can a full time student file taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. Can a full time student file taxes S. Can a full time student file taxes nationals instead of U. Can a full time student file taxes S. Can a full time student file taxes citizens. Can a full time student file taxes Qualifying Child Five tests must be met for a child to be your qualifying child. Can a full time student file taxes The five tests are: Relationship, Age, Residency, Support, and Joint return. Can a full time student file taxes These tests are explained next. Can a full time student file taxes 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. Can a full time student file taxes See Special Rule for Qualifying Child of More Than One Person, later. Can a full time student file taxes 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. Can a full time student file taxes Adopted child. Can a full time student file taxes   An adopted child is always treated as your own child. Can a full time student file taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Can a full time student file taxes Foster child. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes Example. Can a full time student file taxes Your son turned 19 on December 10. Can a full time student file taxes 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. Can a full time student file taxes Child must be younger than you or spouse. Can a full time student file taxes   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Can a full time student file taxes 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. Can a full time student file taxes Example 1—child not younger than you or spouse. Can a full time student file taxes Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Can a full time student file taxes He is not disabled. Can a full time student file taxes Both you and your spouse are 21 years old, and you file a joint return. Can a full time student file taxes Your brother is not your qualifying child because he is not younger than you or your spouse. Can a full time student file taxes Example 2—child younger than your spouse but not younger than you. Can a full time student file taxes The facts are the same as in Example 1 except your spouse is 25 years old. Can a full time student file taxes 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. Can a full time student file taxes Student defined. Can a full time student file taxes   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. Can a full time student file taxes The 5 calendar months do not have to be consecutive. Can a full time student file taxes Full-time student. Can a full time student file taxes   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. Can a full time student file taxes School defined. Can a full time student file taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Can a full time student file taxes However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Can a full time student file taxes Vocational high school students. Can a full time student file taxes   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. Can a full time student file taxes Permanently and totally disabled. Can a full time student file taxes   Your child is permanently and totally disabled if both of the following apply. Can a full time student file taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can a full time student file taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Can a full time student file taxes Residency Test To meet this test, your child must have lived with you for more than half the year. Can a full time student file taxes There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Can a full time student file taxes Temporary absences. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes Death or birth of child. Can a full time student file taxes   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. Can a full time student file taxes Child born alive. Can a full time student file taxes   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. Can a full time student file taxes State or local law must treat the child as having been born alive. Can a full time student file taxes There must be proof of a live birth shown by an official document, such as a birth certificate. Can a full time student file taxes 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. Can a full time student file taxes Stillborn child. Can a full time student file taxes   You cannot claim an exemption for a stillborn child. Can a full time student file taxes Kidnapped child. Can a full time student file taxes   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Can a full time student file taxes See Publication 501 for details. Can a full time student file taxes Children of divorced or separated parents (or parents who live apart). Can a full time student file taxes   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Can a full time student file taxes However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Can a full time student file taxes 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. Can a full time student file taxes The child received over half of his or her support for the year from the parents. Can a full time student file taxes The child is in the custody of one or both parents for more than half of the year. Can a full time student file taxes Either of the following statements is true. Can a full time student file taxes 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. Can a full time student file taxes (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. Can a full time student file taxes If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Can a full time student file taxes ) 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. Can a full time student file taxes Custodial parent and noncustodial parent. Can a full time student file taxes   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Can a full time student file taxes The other parent is the noncustodial parent. Can a full time student file taxes   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. Can a full time student file taxes   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). Can a full time student file taxes Equal number of nights. Can a full time student file taxes   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). Can a full time student file taxes December 31. Can a full time student file taxes   The night of December 31 is treated as part of the year in which it begins. Can a full time student file taxes For example, December 31, 2013, is treated as part of 2013. Can a full time student file taxes Emancipated child. Can a full time student file taxes   If a child is emancipated under state law, the child is treated as not living with either parent. Can a full time student file taxes See Examples 5 and 6. Can a full time student file taxes Absences. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes Parent works at night. Can a full time student file taxes   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. Can a full time student file taxes On a school day, the child is treated as living at the primary residence registered with the school. Can a full time student file taxes Example 1—child lived with one parent for a greater number of nights. Can a full time student file taxes You and your child’s other parent are divorced. Can a full time student file taxes In 2013, your child lived with you 210 nights and with the other parent 155 nights. Can a full time student file taxes You are the custodial parent. Can a full time student file taxes Example 2—child is away at camp. Can a full time student file taxes In 2013, your daughter lives with each parent for alternate weeks. Can a full time student file taxes In the summer, she spends 6 weeks at summer camp. Can a full time student file taxes 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. Can a full time student file taxes Example 3—child lived same number of nights with each parent. Can a full time student file taxes Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Can a full time student file taxes Your AGI is $40,000. Can a full time student file taxes Your ex-spouse's AGI is $25,000. Can a full time student file taxes You are treated as your son's custodial parent because you have the higher AGI. Can a full time student file taxes Example 4—child is at parent’s home but with other parent. Can a full time student file taxes Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Can a full time student file taxes You become ill and are hospitalized. Can a full time student file taxes The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Can a full time student file taxes Your son is treated as living with you during this 10-day period because he was living in your home. Can a full time student file taxes Example 5—child emancipated in May. Can a full time student file taxes When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Can a full time student file taxes As a result, he is not considered in the custody of his parents for more than half of the year. Can a full time student file taxes The special rule for children of divorced or separated parents does not apply. Can a full time student file taxes Example 6—child emancipated in August. Can a full time student file taxes 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. Can a full time student file taxes She turns 18 and is emancipated under state law on August 1, 2013. Can a full time student file taxes 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. Can a full time student file taxes You are the custodial parent. Can a full time student file taxes Written declaration. Can a full time student file taxes    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. Can a full time student file taxes The noncustodial parent must attach a copy of the form or statement to his or her tax return. Can a full time student file taxes   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. Can a full time student file taxes Post-1984 and pre-2009 divorce decree or separation agreement. Can a full time student file taxes   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. Can a full time student file taxes The decree or agreement must state all three of the following. Can a full time student file taxes The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Can a full time student file taxes The custodial parent will not claim the child as a dependent for the year. Can a full time student file taxes The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Can a full time student file taxes   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Can a full time student file taxes The cover page (write the other parent's social security number on this page). Can a full time student file taxes The pages that include all of the information identified in items (1) through (3) above. Can a full time student file taxes The signature page with the other parent's signature and the date of the agreement. Can a full time student file taxes Post-2008 divorce decree or separation agreement. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes The form or statement must release the custodial parent's claim to the child without any conditions. Can a full time student file taxes For example, the release must not depend on the noncustodial parent paying support. Can a full time student file taxes    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Can a full time student file taxes Revocation of release of claim to an exemption. Can a full time student file taxes   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). Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Remarried parent. Can a full time student file taxes   If you remarry, the support provided by your new spouse is treated as provided by you. Can a full time student file taxes Parents who never married. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes This test is different from the support test to be a qualifying relative, which is described later. Can a full time student file taxes However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Can a full time student file taxes 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. Can a full time student file taxes Worksheet 3-1. Can a full time student file taxes Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Can a full time student file taxes 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. Can a full time student file taxes Do not include funds provided by the state; include those amounts on line 23 instead 1. Can a full time student file taxes     2. Can a full time student file taxes Enter the amount on line 1 that was used for the person's support 2. Can a full time student file taxes     3. Can a full time student file taxes Enter the amount on line 1 that was used for other purposes 3. Can a full time student file taxes     4. Can a full time student file taxes Enter the total amount in the person's savings and other accounts at the end of the year 4. Can a full time student file taxes     5. Can a full time student file taxes Add lines 2 through 4. Can a full time student file taxes (This amount should equal line 1. Can a full time student file taxes ) 5. Can a full time student file taxes     Expenses for Entire Household (where the person you supported lived)       6. Can a full time student file taxes Lodging (complete line 6a or 6b):         a. Can a full time student file taxes Enter the total rent paid 6a. Can a full time student file taxes       b. Can a full time student file taxes Enter the fair rental value of the home. Can a full time student file taxes If the person you supported owned the home,  also include this amount in line 21 6b. Can a full time student file taxes     7. Can a full time student file taxes Enter the total food expenses 7. Can a full time student file taxes     8. Can a full time student file taxes Enter the total amount of utilities (heat, light, water, etc. Can a full time student file taxes not included in line 6a or 6b) 8. Can a full time student file taxes     9. Can a full time student file taxes Enter the total amount of repairs (not included in line 6a or 6b) 9. Can a full time student file taxes     10. Can a full time student file taxes Enter the total of other expenses. Can a full time student file taxes Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Can a full time student file taxes     11. Can a full time student file taxes Add lines 6a through 10. Can a full time student file taxes These are the total household expenses 11. Can a full time student file taxes     12. Can a full time student file taxes Enter total number of persons who lived in the household 12. Can a full time student file taxes     Expenses for the Person You Supported       13. Can a full time student file taxes Divide line 11 by line 12. Can a full time student file taxes This is the person's share of the household expenses 13. Can a full time student file taxes     14. Can a full time student file taxes Enter the person's total clothing expenses 14. Can a full time student file taxes     15. Can a full time student file taxes Enter the person's total education expenses 15. Can a full time student file taxes     16. Can a full time student file taxes Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Can a full time student file taxes     17. Can a full time student file taxes Enter the person's total travel and recreation expenses 17. Can a full time student file taxes     18. Can a full time student file taxes Enter the total of the person's other expenses 18. Can a full time student file taxes     19. Can a full time student file taxes Add lines 13 through 18. Can a full time student file taxes This is the total cost of the person's support for the year 19. Can a full time student file taxes     Did the Person Provide More Than Half of His or Her Own Support?       20. Can a full time student file taxes Multiply line 19 by 50% (. Can a full time student file taxes 50) 20. Can a full time student file taxes     21. Can a full time student file taxes Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Can a full time student file taxes This is the amount the person provided for his or her own support 21. Can a full time student file taxes     22. Can a full time student file taxes Is line 21 more than line 20?   No. Can a full time student file taxes You meet the support test for this person to be your qualifying child. Can a full time student file taxes If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Can a full time student file taxes Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Can a full time student file taxes    Yes. Can a full time student file taxes You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Can a full time student file taxes Stop here. Can a full time student file taxes        Did You Provide More Than Half?       23. Can a full time student file taxes Enter the amount others provided for the person's support. Can a full time student file taxes Include amounts provided by state, local, and other welfare societies or agencies. Can a full time student file taxes Do not include any amounts included on line 1 23. Can a full time student file taxes     24. Can a full time student file taxes Add lines 21 and 23 24. Can a full time student file taxes     25. Can a full time student file taxes Subtract line 24 from line 19. Can a full time student file taxes This is the amount you provided for the person's support 25. Can a full time student file taxes     26. Can a full time student file taxes Is line 25 more than line 20?   Yes. Can a full time student file taxes You meet the support test for this person to be your qualifying relative. Can a full time student file taxes    No. Can a full time student file taxes You do not meet the support test for this person to be your qualifying relative. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes   Example. Can a full time student file taxes You provided $4,000 toward your 16-year-old son's support for the year. Can a full time student file taxes He has a part-time job and provided $6,000 to his own support. Can a full time student file taxes He provided more than half of his own support for the year. Can a full time student file taxes He is not your qualifying child. Can a full time student file taxes Foster care payments and expenses. Can a full time student file taxes   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Can a full time student file taxes 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. Can a full time student file taxes   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. Can a full time student file taxes For more information about the deduction for charitable contributions, see chapter 24. Can a full time student file taxes If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Can a full time student file taxes   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Can a full time student file taxes Example 1. Can a full time student file taxes Lauren, a foster child, lived with Mr. Can a full time student file taxes and Mrs. Can a full time student file taxes Smith for the last 3 months of the year. Can a full time student file taxes The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Can a full time student file taxes They did not care for her as a trade or business or to benefit the agency that placed her in their home. Can a full time student file taxes The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Can a full time student file taxes Example 2. Can a full time student file taxes You provided $3,000 toward your 10-year-old foster child's support for the year. Can a full time student file taxes The state government provided $4,000, which is considered support provided by the state, not by the child. Can a full time student file taxes See Support provided by the state (welfare, food stamps, housing, etc. Can a full time student file taxes ) , later. Can a full time student file taxes Your foster child did not provide more than half of her own support for the year. Can a full time student file taxes Scholarships. Can a full time student file taxes   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. Can a full time student file taxes Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Can a full time student file taxes Exception. Can a full time student file taxes   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. Can a full time student file taxes Example 1—child files joint return. Can a full time student file taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Can a full time student file taxes He earned $25,000 for the year. Can a full time student file taxes The couple files a joint return. Can a full time student file taxes Because your daughter and her husband file a joint return, she is not your qualifying child. Can a full time student file taxes Example 2—child files joint return only as a claim for refund of withheld tax. Can a full time student file taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Can a full time student file taxes Neither is required to file a tax return. Can a full time student file taxes They do not have a child. Can a full time student file taxes Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Can a full time student file taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Can a full time student file taxes Example 3—child files joint return to claim American opportunity credit. Can a full time student file taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Can a full time student file taxes He and his wife were not required to file a tax return. Can a full time student file taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Can a full time student file taxes 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. Can a full time student file taxes The exception to the joint return test does not apply, so your son is not your qualifying child. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Can a full time student file taxes 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). Can a full time student file taxes The exemption for the child. Can a full time student file taxes The child tax credit. Can a full time student file taxes Head of household filing status. Can a full time student file taxes The credit for child and dependent care expenses. Can a full time student file taxes The exclusion from income for dependent care benefits. Can a full time student file taxes The earned income credit. Can a full time student file taxes The other person cannot take any of these benefits based on this qualifying child. Can a full time student file taxes In other words, you and the other person cannot agree to divide these benefits between you. Can a full time student file taxes The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Can a full time student file taxes Tiebreaker rules. Can a full time student file taxes   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Can a full time student file taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes See Example 6 . Can a full time student file taxes   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. Can a full time student file taxes Example 1—child lived with parent and grandparent. Can a full time student file taxes You and your 3-year-old daughter Jane lived with your mother all year. Can a full time student file taxes You are 25 years old, unmarried, and your AGI is $9,000. Can a full time student file taxes Your mother's AGI is $15,000. Can a full time student file taxes Jane's father did not live with you or your daughter. Can a full time student file taxes You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Can a full time student file taxes 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. Can a full time student file taxes However, only one of you can claim her. Can a full time student file taxes Jane is not a qualifying child of anyone else, including her father. Can a full time student file taxes You agree to let your mother claim Jane. Can a full time student file taxes 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). Can a full time student file taxes Example 2—parent has higher AGI than grandparent. Can a full time student file taxes The facts are the same as in Example 1 except your AGI is $18,000. Can a full time student file taxes Because your mother's AGI is not higher than yours, she cannot claim Jane. Can a full time student file taxes Only you can claim Jane. Can a full time student file taxes Example 3—two persons claim same child. Can a full time student file taxes The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Can a full time student file taxes In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Can a full time student file taxes The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Can a full time student file taxes Example 4—qualifying children split between two persons. Can a full time student file taxes 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. Can a full time student file taxes Only one of you can claim each child. Can a full time student file taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Can a full time student file taxes For example, if you claim one child, your mother can claim the other two. Can a full time student file taxes Example 5—taxpayer who is a qualifying child. Can a full time student file taxes 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. Can a full time student file taxes This means you are your mother's qualifying child. Can a full time student file taxes 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. Can a full time student file taxes Example 6—child lived with both parents and grandparent. Can a full time student file taxes The facts are the same as in Example 1 except you are married to your daughter's father. Can a full time student file taxes The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Can a full time student file taxes If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Can a full time student file taxes 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. Can a full time student file taxes Example 7—separated parents. Can a full time student file taxes You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Can a full time student file taxes In August and September, your son lived with you. Can a full time student file taxes For the rest of the year, your son lived with your husband, the boy's father. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes You and your husband will file separate returns. Can a full time student file taxes Your husband agrees to let you treat your son as a qualifying child. Can a full time student file taxes 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). Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Example 8—separated parents claim same child. Can a full time student file taxes The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Can a full time student file taxes In this case, only your husband will be allowed to treat your son as a qualifying child. Can a full time student file taxes This is because, during 2013, the boy lived with him longer than with you. Can a full time student file taxes If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Can a full time student file taxes If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Example 9—unmarried parents. Can a full time student file taxes You, your 5-year-old son, and your son's father lived together all year. Can a full time student file taxes You and your son's father are not married. Can a full time student file taxes 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. Can a full time student file taxes Your AGI is $12,000 and your son's father's AGI is $14,000. Can a full time student file taxes Your son's father agrees to let you claim the child as a qualifying child. Can a full time student file taxes 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). Can a full time student file taxes Example 10—unmarried parents claim same child. Can a full time student file taxes 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. Can a full time student file taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. Can a full time student file taxes This is because his AGI, $14,000, is more than your AGI, $12,000. Can a full time student file taxes If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Can a full time student file taxes 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. Can a full time student file taxes Example 11—child did not live with a parent. Can a full time student file taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. Can a full time student file taxes You are 25 years old, and your AGI is $9,300. Can a full time student file taxes Your mother's AGI is $15,000. Can a full time student file taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Can a full time student file taxes 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. Can a full time student file taxes However, only your mother can treat her as a qualifying child. Can a full time student file taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Can a full time student file taxes Applying this special rule to divorced or separated parents (or parents who live apart). Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Example 1. Can a full time student file taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Can a full time student file taxes Your AGI is $10,000. Can a full time student file taxes Your mother's AGI is $25,000. Can a full time student file taxes Your son's father did not live with you or your son. Can a full time student file taxes 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. Can a full time student file taxes Because of this, you cannot claim an exemption or the child tax credit for your son. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes (Note: The support test does not apply for the earned income credit. Can a full time student file taxes ) However, you agree to let your mother claim your son. Can a full time student file taxes 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. Can a full time student file taxes (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Can a full time student file taxes ) Example 2. Can a full time student file taxes The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Can a full time student file taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Can a full time student file taxes Example 3. Can a full time student file taxes 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. Can a full time student file taxes Your mother also claims him as a qualifying child for head of household filing status. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Qualifying Relative Four tests must be met for a person to be your qualifying relative. Can a full time student file taxes The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Can a full time student file taxes Age. Can a full time student file taxes   Unlike a qualifying child, a qualifying relative can be any age. Can a full time student file taxes There is no age test for a qualifying relative. Can a full time student file taxes Kidnapped child. Can a full time student file taxes   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Can a full time student file taxes See Publication 501 for details. Can a full time student file taxes 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. Can a full time student file taxes Example 1. Can a full time student file taxes Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Can a full time student file taxes She is not your qualifying relative. Can a full time student file taxes Example 2. Can a full time student file taxes Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Can a full time student file taxes He is not your qualifying relative. Can a full time student file taxes Example 3. Can a full time student file taxes Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Can a full time student file taxes He may be your qualifying relative if the gross income test and the support test are met. Can a full time student file taxes Example 4. Can a full time student file taxes 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. Can a full time student file taxes He is not your qualifying child because he does not meet the residency test. Can a full time student file taxes He may be your qualifying relative if the gross income test and the support test are met. Can a full time student file taxes Child of person not required to file a return. Can a full time student file taxes   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. Can a full time student file taxes Example 1—return not required. Can a full time student file taxes You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Can a full time student file taxes Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Can a full time student file taxes Both your friend and her child are your qualifying relatives if the support test is met. Can a full time student file taxes Example 2—return filed to claim refund. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Both your friend and her child are your qualifying relatives if the support test is met. Can a full time student file taxes Example 3—earned income credit claimed. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Child in Canada or Mexico. Can a full time student file taxes   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Can a full time student file taxes If the child does not live with you, the child does not meet the residency test to be your qualifying child. Can a full time student file taxes However, the child may still be your qualifying relative. Can a full time student file taxes If the persons the child does live with are not U. Can a full time student file taxes S. Can a full time student file taxes citizens and have no U. Can a full time student file taxes S. Can a full time student file taxes gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Can a full time student file taxes 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. Can a full time student file taxes   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. Can a full time student file taxes S. Can a full time student file taxes citizen, U. Can a full time student file taxes S. Can a full time student file taxes resident alien, or U. Can a full time student file taxes S. Can a full time student file taxes national. Can a full time student file taxes There is an exception for certain adopted children who lived with you all year. Can a full time student file taxes See Citizen or Resident Test , earlier. Can a full time student file taxes Example. Can a full time student file taxes You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Can a full time student file taxes You are single and live in the United States. Can a full time student file taxes Your mother is not a U. Can a full time student file taxes S. Can a full time student file taxes citizen and has no U. Can a full time student file taxes S. Can a full time student file taxes income, so she is not a “taxpayer. Can a full time student file taxes ” Your children are not your qualifying children because they do not meet the residency test. Can a full time student file taxes But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Can a full time student file taxes You may also be able to claim your mother as a dependent if the gross income and support tests are met. Can a full time student file taxes 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 . Can a full time student file taxes If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Can a full time student file taxes However, see Personal Exemptions , earlier. Can a full time student file taxes Relatives who do not have to live with you. Can a full time student file taxes   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. Can a full time student file taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Can a full time student file taxes (A legally adopted child is considered your child. Can a full time student file taxes ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Can a full time student file taxes Your father, mother, grandparent, or other direct ancestor, but not foster parent. Can a full time student file taxes Your stepfather or stepmother. Can a full time student file taxes A son or daughter of your brother or sister. Can a full time student file taxes A son or daughter of your half brother or half sister. Can a full time student file taxes A brother or sister of your father or mother. Can a full time student file taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Can a full time student file taxes Any of these relationships that were established by marriage are not ended by death or divorce. Can a full time student file taxes Example. Can a full time student file taxes You and your wife began supporting your wife's father, a widower, in 2006. Can a full time student file taxes Your wife died in 2012. Can a full time student file taxes Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Can a full time student file taxes You can claim him as a dependent if all other tests are met, including the gross income test and support test. Can a full time student file taxes Foster child. Can a full time student file taxes   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. Can a full time student file taxes Joint return. Can a full time student file taxes   If you file a joint return, the person can be related to either you or your spouse. Can a full time student file taxes Also, the person does not need to be related to the spouse who provides support. Can a full time student file taxes   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. Can a full time student file taxes 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. Can a full time student file taxes Temporary absences. Can a full time student file taxes   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. Can a full time student file taxes   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. Can a full time student file taxes Death or birth. Can a full time student file taxes   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Can a full time student file taxes Example. Can a full time student file taxes Your dependent mother died on January 15. Can a full time student file taxes She met the tests to be your qualifying relative. Can a full time student file taxes The other tests to claim an exemption for a dependent were also met. Can a full time student file taxes You can claim an exemption for her on your return. Can a full time student file taxes Local law violated. Can a full time student file taxes   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Can a full time student file taxes Example. Can a full time student file taxes Your girlfriend lived with you as a member of your household all year. Can a full time student file taxes However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Can a full time student file taxes Therefore, she does not meet this test and you cannot claim her as a dependent. Can a full time student file taxes Adopted child. Can a full time student file taxes   An adopted child is always treated as your own child. Can a full time student file taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Can a full time student file taxes Cousin. Can a full time student file taxes   Your cousin meets this test only if he or she lives with you all year as a member of your household. Can a full time student file taxes A cousin is a descendant of a brother or sister of your father or mother. Can a full time student file taxes Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Can a full time student file taxes Gross income defined. Can a full time student file taxes   Gross income is all income in the form of money, property, and services that is not exempt from tax. Can a full time student file taxes   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. Can a full time student file taxes   Gross receipts from rental property are gross income. Can a full time student file taxes Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Can a full time student file taxes   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Can a full time student file taxes    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Can a full time student file taxes 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. Can a full time student file taxes For more information about scholarships, see chapter 12. Can a full time student file taxes   Tax-exempt income, such as certain social security benefits, is not included in gross income. Can a full time student file taxes Disabled dependent working at sheltered workshop. Can a full time student file taxes   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. Can a full time student file taxes The availability of medical care at the workshop must be the main reason for the individual's presence there. Can a full time student file taxes Also, the income must come solely from activities at the workshop that are incident to this medical care. Can a full time student file taxes   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. Can a full time student file taxes S. Can a full time student file taxes possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Can a full time student file taxes “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes How to determine if support test is met. Can a full time student file taxes   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. Can a full time student file taxes This includes support the person provided from his or her own funds. Can a full time student file taxes   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Can a full time student file taxes Person's own funds not used for support. Can a full time student file taxes   A person's own funds are not support unless they are actually spent for support. Can a full time student file taxes Example. Can a full time student file taxes Your mother received $2,400 in social security benefits and $300 in interest. Can a full time student file taxes She paid $2,000 for lodging and $400 for recreation. Can a full time student file taxes She put $300 in a savings account. Can a full time student file taxes 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. Can a full time student file taxes 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. Can a full time student file taxes Child's wages used for own support. Can a full time student file taxes   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. Can a full time student file taxes Year support is provided. Can a full time student file taxes   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. Can a full time student file taxes   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. Can a full time student file taxes Armed Forces dependency allotments. Can a full time student file taxes   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. Can a full time student file taxes If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Can a full time student file taxes Example. Can a full time student file taxes You are in the Armed Forces. Can a full time student file taxes You authorize an allotment for your widowed mother that she uses to support herself and her sister. Can a full time student file taxes 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. Can a full time student file taxes Tax-exempt military quarters allowances. Can a full time student file taxes   These allowances are treated the same way as dependency allotments in figuring support. Can a full time student file taxes The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Can a full time student file taxes Tax-exempt income. Can a full time student file taxes   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Can a full time student file taxes Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Can a full time student file taxes Example 1. Can a full time student file taxes You provide $4,000 toward your mother's support during the year. Can a full time student file taxes She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Can a full time student file taxes She uses all these for her support. Can a full time student file taxes 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). Can a full time student file taxes Example 2. Can a full time student file taxes Your niece takes out a student loan of $2,500 a
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Can a full time student file taxes Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Can a full time student file taxes Tax questions. Can a full time student file taxes Useful Items - You may want to see: Reminders Future developments. Can a full time student file taxes  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Can a full time student file taxes IRS. Can a full time student file taxes gov/pub721. Can a full time student file taxes Phased retirement. Can a full time student file taxes   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Can a full time student file taxes This new program will allow eligible employees to begin receiving annuity payments while working part-time. Can a full time student file taxes For more information, go to the Office of Personnel Management (OPM) website at www. Can a full time student file taxes opm. Can a full time student file taxes gov. Can a full time student file taxes Roth Thrift Savings Plan (TSP) balance. Can a full time student file taxes  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Can a full time student file taxes Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Can a full time student file taxes Qualified distributions from a Roth TSP are not included in your income. Can a full time student file taxes See Thrift Savings Plan in Part II for more information. Can a full time student file taxes Rollovers. Can a full time student file taxes  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Can a full time student file taxes See Rollover Rules in Part II. Can a full time student file taxes Rollovers by surviving spouse. Can a full time student file taxes  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Can a full time student file taxes See Rollover Rules in Part II. Can a full time student file taxes Thrift Savings Plan (TSP) beneficiary participant accounts. Can a full time student file taxes  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Can a full time student file taxes The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Can a full time student file taxes Benefits for public safety officer's survivors. Can a full time student file taxes  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Can a full time student file taxes For more information, see Dependents of public safety officers in Part IV. Can a full time student file taxes Uniformed services Thrift Savings Plan (TSP) accounts. Can a full time student file taxes  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Can a full time student file taxes This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Can a full time student file taxes However, any earnings on those contributions are subject to tax when they are distributed. Can a full time student file taxes The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Can a full time student file taxes If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Can a full time student file taxes You can get more information from the TSP website, www. Can a full time student file taxes tsp. Can a full time student file taxes gov, or the TSP Service Office. Can a full time student file taxes Photographs of missing children. Can a full time student file taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can a full time student file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can a full time student file taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can a full time student file taxes Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Can a full time student file taxes These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Can a full time student file taxes Tax rules for annuity benefits. Can a full time student file taxes   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Can a full time student file taxes The rest of your benefits are taxable. Can a full time student file taxes If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Can a full time student file taxes If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Can a full time student file taxes See Part II, Rules for Retirees . Can a full time student file taxes Thrift Savings Plan. Can a full time student file taxes   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Can a full time student file taxes This plan is similar to private sector 401(k) plans. Can a full time student file taxes You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Can a full time student file taxes The contributions and earnings on them are not taxed until they are distributed to you. Can a full time student file taxes Also the TSP offers a Roth TSP option. Can a full time student file taxes Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Can a full time student file taxes See Thrift Savings Plan in Part II. Can a full time student file taxes Comments and suggestions. Can a full time student file taxes   We welcome your comments about this publication and your suggestions for future editions. Can a full time student file taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can a full time student file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can a full time student file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can a full time student file taxes   You can send your comments from www. Can a full time student file taxes irs. Can a full time student file taxes gov/formspubs/. Can a full time student file taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Can a full time student file taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Can a full time student file taxes Ordering forms and publications. Can a full time student file taxes   Visit www. Can a full time student file taxes irs. Can a full time student file taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Can a full time student file taxes Internal Revenue Service 1201 N. Can a full time student file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can a full time student file taxes   If you have a tax question, check the information available on IRS. Can a full time student file taxes gov or call 1-800-829-1040. Can a full time student file taxes We cannot answer tax questions sent to either of the above addresses. Can a full time student file taxes Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Can a full time student file taxes 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Can a full time student file taxes Prev  Up  Next   Home   More Online Publications