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File State Tax Only For Free

File state tax only for free Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. File state tax only for free Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. File state tax only for free Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. File state tax only for free , Adjustment of partner's basis in partnership. File state tax only for free , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File state tax only for free , Basis adjustment due to casualty loss. File state tax only for free Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. File state tax only for free Change in use, Property changed from personal use. File state tax only for free Cost, Cost as Basis Depreciable basis, Depreciable basis. File state tax only for free Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File state tax only for free Term interest, Basis adjustments. File state tax only for free Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. File state tax only for free Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. File state tax only for free Casualty loss, effect of, Basis adjustment due to casualty loss. File state tax only for free Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. File state tax only for free Computer (see Listed property) Computer software, Computer software. File state tax only for free , Off-the-shelf computer software. File state tax only for free Containers, Containers. File state tax only for free Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. File state tax only for free Copyright, Patents and copyrights. File state tax only for free (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. File state tax only for free Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. File state tax only for free , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. File state tax only for free Depreciation allowed, Basis adjustment for depreciation allowed or allowable. File state tax only for free Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. File state tax only for free , Election of ADS. File state tax only for free Declining balance (150% DB) method, 150% election. File state tax only for free Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. File state tax only for free Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. File state tax only for free Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. File state tax only for free Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. File state tax only for free Free tax services, Free help with your tax return. File state tax only for free G General asset account Abusive transaction, Abusive transactions. File state tax only for free Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. File state tax only for free General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. File state tax only for free Qualified infrastructure property, Qualified infrastructure property. File state tax only for free Qualified property, Qualified property. File state tax only for free Recovery periods for qualified property, Indian Reservation Property Related person, Related person. File state tax only for free Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. File state tax only for free Investment use of property, partial, Partial business or investment use. File state tax only for free Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. File state tax only for free Leasehold improvement property, defined, Qualified leasehold improvement property. File state tax only for free , Qualified leasehold improvement property. File state tax only for free Life tenant, Life tenant. File state tax only for free (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. File state tax only for free Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. File state tax only for free Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. File state tax only for free Improvements to, Improvements to listed property. File state tax only for free Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. File state tax only for free Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. File state tax only for free M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. File state tax only for free , Office in the home. File state tax only for free Ownership, incidents of, Incidents of ownership. File state tax only for free P Partial business use, Partial business use. File state tax only for free Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. File state tax only for free (see also Section 197 intangibles) Personal property, Personal property. File state tax only for free Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. File state tax only for free , Leased property. File state tax only for free Listed, What Is Listed Property? Personal, Personal property. File state tax only for free Real, Real property. File state tax only for free Retired from service, Retired From Service Tangible personal, Tangible personal property. File state tax only for free Term interest, Certain term interests in property. File state tax only for free Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. File state tax only for free , Qualified leasehold improvement property. File state tax only for free Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. File state tax only for free Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File state tax only for free General asset account, abusive transaction, Abusive transactions. File state tax only for free Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. File state tax only for free Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. File state tax only for free , Related persons. File state tax only for free , Related persons. File state tax only for free , Related persons. File state tax only for free , Related person. File state tax only for free , Related persons. File state tax only for free Rent-to-own property, defined, Qualified rent-to-own property. File state tax only for free Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. File state tax only for free Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. File state tax only for free Revoking ADS election, Electing ADS. File state tax only for free General asset account election, Revoking an election. File state tax only for free Section 179 election, Revoking an election. File state tax only for free S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. File state tax only for free Carryover, Carryover of disallowed deduction. File state tax only for free Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. File state tax only for free Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. File state tax only for free Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. File state tax only for free , Off-the-shelf computer software. File state tax only for free Sound recording, Films, video tapes, and recordings. File state tax only for free Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. File state tax only for free Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. File state tax only for free T Tangible personal property, Tangible personal property. File state tax only for free Term interest, Certain term interests in property. File state tax only for free Trade-in of property, Trade-in of other property. File state tax only for free Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. File state tax only for free Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. File state tax only for free MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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File state tax only for free 3. File state tax only for free   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. File state tax only for free Taxpayer identification numbers for aliens. File state tax only for free Taxpayer identification numbers for adoptees. File state tax only for free What's New Exemption amount. File state tax only for free  The amount you can deduct for each exemption has increased. File state tax only for free It was $3,800 for 2012. File state tax only for free It is $3,900 for 2013. File state tax only for free Exemption phaseout. File state tax only for free  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. File state tax only for free 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). File state tax only for free See Phaseout of Exemptions , later. File state tax only for free Introduction This chapter discusses the following topics. File state tax only for free Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. File state tax only for free Exemptions for dependents — You generally can take an exemption for each of your dependents. File state tax only for free A dependent is your qualifying child or qualifying relative. File state tax only for free 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. File state tax only for free Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. File state tax only for free Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. File state tax only for free Deduction. File state tax only for free   Exemptions reduce your taxable income. File state tax only for free You can deduct $3,900 for each exemption you claim in 2013. File state tax only for free 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. File state tax only for free See Phaseout of Exemptions , later. File state tax only for free How to claim exemptions. File state tax only for free    How you claim an exemption on your tax return depends on which form you file. File state tax only for free    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. File state tax only for free    If you file Form 1040A, complete lines 6a through 6d. File state tax only for free The total number of exemptions you can claim is the total in the box on line 6d. File state tax only for free Also complete line 26. File state tax only for free   If you file Form 1040, complete lines 6a through 6d. File state tax only for free The total number of exemptions you can claim is the total in the box on line 6d. File state tax only for free Also complete line 42. File state tax only for free 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). File state tax only for free While each is worth the same amount ($3,900 for 2013), different rules apply to each type. File state tax only for free Personal Exemptions You are generally allowed one exemption for yourself. File state tax only for free If you are married, you may be allowed one exemption for your spouse. File state tax only for free These are called personal exemptions. File state tax only for free Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. File state tax only for free 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. File state tax only for free Your Spouse's Exemption Your spouse is never considered your dependent. File state tax only for free Joint return. File state tax only for free   On a joint return you can claim one exemption for yourself and one for your spouse. File state tax only for free Separate return. File state tax only for free   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. File state tax only for free This is true even if the other taxpayer does not actually claim your spouse as a dependent. File state tax only for free 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. File state tax only for free S. File state tax only for free tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. File state tax only for free Death of spouse. File state tax only for free   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 . File state tax only for free 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 . File state tax only for free   If you remarried during the year, you cannot take an exemption for your deceased spouse. File state tax only for free   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. File state tax only for free If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. File state tax only for free Divorced or separated spouse. File state tax only for free   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File state tax only for free This rule applies even if you provided all of your former spouse's support. File state tax only for free Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File state tax only for free You can claim an exemption for a dependent even if your dependent files a return. File state tax only for free The term “dependent” means: A qualifying child, or A qualifying relative. File state tax only for free The terms “ qualifying child ” and “ qualifying relative ” are defined later. File state tax only for free You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. File state tax only for free Dependent taxpayer test. File state tax only for free Joint return test. File state tax only for free Citizen or resident test. File state tax only for free These three tests are explained in detail later. File state tax only for free All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. File state tax only for free Table 3-1. File state tax only for free Overview of the Rules for Claiming an Exemption for a Dependent Caution. File state tax only for free This table is only an overview of the rules. File state tax only for free For details, see the rest of this chapter. File state tax only for free You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. File state tax only for free   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. File state tax only for free   You cannot claim a person as a dependent unless that person is a U. File state tax only for free S. File state tax only for free citizen, U. File state tax only for free S. File state tax only for free resident alien, U. File state tax only for free S. File state tax only for free national, or a resident of Canada or Mexico. File state tax only for free 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File state tax only for free   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. File state tax only for free   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. File state tax only for free   The child must have lived with you for more than half of the year. File state tax only for free 2  The child must not have provided more than half of his or her own support for the year. File state tax only for free   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). File state tax only for free  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. File state tax only for free 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. File state tax only for free   The person cannot be your qualifying child or the qualifying child of any other taxpayer. File state tax only for free   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). File state tax only for free   The person's gross income for the year must be less than $3,900. File state tax only for free 3  You must provide more than half of the person's total support for the year. File state tax only for free 4  1There is an exception for certain adopted children. File state tax only for free 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. File state tax only for free 3There is an exception if the person is disabled and has income from a sheltered workshop. File state tax only for free 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File state tax only for free Dependent not allowed a personal exemption. File state tax only for free 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. File state tax only for free This is true even if you do not claim the dependent's exemption on your return. File state tax only for free 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. File state tax only for free Housekeepers, maids, or servants. File state tax only for free   If these people work for you, you cannot claim exemptions for them. File state tax only for free Child tax credit. File state tax only for free   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. File state tax only for free For more information, see chapter 34. File state tax only for free Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. File state tax only for free Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. File state tax only for free 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. File state tax only for free Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. File state tax only for free Exception. File state tax only for free   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. File state tax only for free Example 1—child files joint return. File state tax only for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File state tax only for free He earned $25,000 for the year. File state tax only for free The couple files a joint return. File state tax only for free You cannot take an exemption for your daughter. File state tax only for free Example 2—child files joint return only as claim for refund of withheld tax. File state tax only for free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File state tax only for free Neither is required to file a tax return. File state tax only for free They do not have a child. File state tax only for free Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. File state tax only for free 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. File state tax only for free You can claim exemptions for each of them if all the other tests to do so are met. File state tax only for free Example 3—child files joint return to claim American opportunity credit. File state tax only for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File state tax only for free He and his wife are not required to file a tax return. File state tax only for free However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File state tax only for free 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. File state tax only for free The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. File state tax only for free Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. File state tax only for free S. File state tax only for free citizen, U. File state tax only for free S. File state tax only for free resident alien, U. File state tax only for free S. File state tax only for free national, or a resident of Canada or Mexico. File state tax only for free However, there is an exception for certain adopted children, as explained next. File state tax only for free Exception for adopted child. File state tax only for free   If you are a U. File state tax only for free S. File state tax only for free citizen or U. File state tax only for free S. File state tax only for free national who has legally adopted a child who is not a U. File state tax only for free S. File state tax only for free citizen, U. File state tax only for free S. File state tax only for free resident alien, or U. File state tax only for free S. File state tax only for free national, this test is met if the child lived with you as a member of your household all year. File state tax only for free This exception also applies if the child was lawfully placed with you for legal adoption. File state tax only for free Child's place of residence. File state tax only for free   Children usually are citizens or residents of the country of their parents. File state tax only for free   If you were a U. File state tax only for free S. File state tax only for free citizen when your child was born, the child may be a U. File state tax only for free S. File state tax only for free citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. File state tax only for free Foreign students' place of residence. File state tax only for free   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. File state tax only for free S. File state tax only for free residents and do not meet this test. File state tax only for free You cannot claim an exemption for them. File state tax only for free However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. File state tax only for free See Expenses Paid for Student Living With You in chapter 24. File state tax only for free U. File state tax only for free S. File state tax only for free national. File state tax only for free   A U. File state tax only for free S. File state tax only for free national is an individual who, although not a U. File state tax only for free S. File state tax only for free citizen, owes his or her allegiance to the United States. File state tax only for free U. File state tax only for free S. File state tax only for free nationals include American Samoans and Northern Mariana Islanders who chose to become U. File state tax only for free S. File state tax only for free nationals instead of U. File state tax only for free S. File state tax only for free citizens. File state tax only for free Qualifying Child Five tests must be met for a child to be your qualifying child. File state tax only for free The five tests are: Relationship, Age, Residency, Support, and Joint return. File state tax only for free These tests are explained next. File state tax only for free 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. File state tax only for free See Special Rule for Qualifying Child of More Than One Person, later. File state tax only for free 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. File state tax only for free Adopted child. File state tax only for free   An adopted child is always treated as your own child. File state tax only for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File state tax only for free Foster child. File state tax only for free   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. File state tax only for free 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. File state tax only for free Example. File state tax only for free Your son turned 19 on December 10. File state tax only for free 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. File state tax only for free Child must be younger than you or spouse. File state tax only for free   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. File state tax only for free 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. File state tax only for free Example 1—child not younger than you or spouse. File state tax only for free Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. File state tax only for free He is not disabled. File state tax only for free Both you and your spouse are 21 years old, and you file a joint return. File state tax only for free Your brother is not your qualifying child because he is not younger than you or your spouse. File state tax only for free Example 2—child younger than your spouse but not younger than you. File state tax only for free The facts are the same as in Example 1 except your spouse is 25 years old. File state tax only for free 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. File state tax only for free Student defined. File state tax only for free   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. File state tax only for free The 5 calendar months do not have to be consecutive. File state tax only for free Full-time student. File state tax only for free   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. File state tax only for free School defined. File state tax only for free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File state tax only for free However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. File state tax only for free Vocational high school students. File state tax only for free   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. File state tax only for free Permanently and totally disabled. File state tax only for free   Your child is permanently and totally disabled if both of the following apply. File state tax only for free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File state tax only for free A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File state tax only for free Residency Test To meet this test, your child must have lived with you for more than half the year. File state tax only for free There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. File state tax only for free Temporary absences. File state tax only for free   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. File state tax only for free 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. File state tax only for free Death or birth of child. File state tax only for free   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. File state tax only for free Child born alive. File state tax only for free   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. File state tax only for free State or local law must treat the child as having been born alive. File state tax only for free There must be proof of a live birth shown by an official document, such as a birth certificate. File state tax only for free 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. File state tax only for free Stillborn child. File state tax only for free   You cannot claim an exemption for a stillborn child. File state tax only for free Kidnapped child. File state tax only for free   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. File state tax only for free See Publication 501 for details. File state tax only for free Children of divorced or separated parents (or parents who live apart). File state tax only for free   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. File state tax only for free However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. File state tax only for free 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. File state tax only for free The child received over half of his or her support for the year from the parents. File state tax only for free The child is in the custody of one or both parents for more than half of the year. File state tax only for free Either of the following statements is true. File state tax only for free 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. File state tax only for free (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. File state tax only for free If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. File state tax only for free ) 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. File state tax only for free Custodial parent and noncustodial parent. File state tax only for free   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. File state tax only for free The other parent is the noncustodial parent. File state tax only for free   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. File state tax only for free   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). File state tax only for free Equal number of nights. File state tax only for free   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). File state tax only for free December 31. File state tax only for free   The night of December 31 is treated as part of the year in which it begins. File state tax only for free For example, December 31, 2013, is treated as part of 2013. File state tax only for free Emancipated child. File state tax only for free   If a child is emancipated under state law, the child is treated as not living with either parent. File state tax only for free See Examples 5 and 6. File state tax only for free Absences. File state tax only for free   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. File state tax only for free 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. File state tax only for free Parent works at night. File state tax only for free   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. File state tax only for free On a school day, the child is treated as living at the primary residence registered with the school. File state tax only for free Example 1—child lived with one parent for a greater number of nights. File state tax only for free You and your child’s other parent are divorced. File state tax only for free In 2013, your child lived with you 210 nights and with the other parent 155 nights. File state tax only for free You are the custodial parent. File state tax only for free Example 2—child is away at camp. File state tax only for free In 2013, your daughter lives with each parent for alternate weeks. File state tax only for free In the summer, she spends 6 weeks at summer camp. File state tax only for free 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. File state tax only for free Example 3—child lived same number of nights with each parent. File state tax only for free Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. File state tax only for free Your AGI is $40,000. File state tax only for free Your ex-spouse's AGI is $25,000. File state tax only for free You are treated as your son's custodial parent because you have the higher AGI. File state tax only for free Example 4—child is at parent’s home but with other parent. File state tax only for free Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. File state tax only for free You become ill and are hospitalized. File state tax only for free The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. File state tax only for free Your son is treated as living with you during this 10-day period because he was living in your home. File state tax only for free Example 5—child emancipated in May. File state tax only for free When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. File state tax only for free As a result, he is not considered in the custody of his parents for more than half of the year. File state tax only for free The special rule for children of divorced or separated parents does not apply. File state tax only for free Example 6—child emancipated in August. File state tax only for free 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. File state tax only for free She turns 18 and is emancipated under state law on August 1, 2013. File state tax only for free 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. File state tax only for free You are the custodial parent. File state tax only for free Written declaration. File state tax only for free    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. File state tax only for free The noncustodial parent must attach a copy of the form or statement to his or her tax return. File state tax only for free   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. File state tax only for free Post-1984 and pre-2009 divorce decree or separation agreement. File state tax only for free   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. File state tax only for free The decree or agreement must state all three of the following. File state tax only for free The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. File state tax only for free The custodial parent will not claim the child as a dependent for the year. File state tax only for free The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. File state tax only for free   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. File state tax only for free The cover page (write the other parent's social security number on this page). File state tax only for free The pages that include all of the information identified in items (1) through (3) above. File state tax only for free The signature page with the other parent's signature and the date of the agreement. File state tax only for free Post-2008 divorce decree or separation agreement. File state tax only for free   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. File state tax only for free 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. File state tax only for free The form or statement must release the custodial parent's claim to the child without any conditions. File state tax only for free For example, the release must not depend on the noncustodial parent paying support. File state tax only for free    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. File state tax only for free Revocation of release of claim to an exemption. File state tax only for free   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). File state tax only for free 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. File state tax only for free 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. File state tax only for free Remarried parent. File state tax only for free   If you remarry, the support provided by your new spouse is treated as provided by you. File state tax only for free Parents who never married. File state tax only for free   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. File state tax only for free 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. File state tax only for free This test is different from the support test to be a qualifying relative, which is described later. File state tax only for free However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. File state tax only for free 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. File state tax only for free Worksheet 3-1. File state tax only for free Worksheet for Determining Support Funds Belonging to the Person You Supported       1. File state tax only for free 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. File state tax only for free Do not include funds provided by the state; include those amounts on line 23 instead 1. File state tax only for free     2. File state tax only for free Enter the amount on line 1 that was used for the person's support 2. File state tax only for free     3. File state tax only for free Enter the amount on line 1 that was used for other purposes 3. File state tax only for free     4. File state tax only for free Enter the total amount in the person's savings and other accounts at the end of the year 4. File state tax only for free     5. File state tax only for free Add lines 2 through 4. File state tax only for free (This amount should equal line 1. File state tax only for free ) 5. File state tax only for free     Expenses for Entire Household (where the person you supported lived)       6. File state tax only for free Lodging (complete line 6a or 6b):         a. File state tax only for free Enter the total rent paid 6a. File state tax only for free       b. File state tax only for free Enter the fair rental value of the home. File state tax only for free If the person you supported owned the home,  also include this amount in line 21 6b. File state tax only for free     7. File state tax only for free Enter the total food expenses 7. File state tax only for free     8. File state tax only for free Enter the total amount of utilities (heat, light, water, etc. File state tax only for free not included in line 6a or 6b) 8. File state tax only for free     9. File state tax only for free Enter the total amount of repairs (not included in line 6a or 6b) 9. File state tax only for free     10. File state tax only for free Enter the total of other expenses. File state tax only for free Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. File state tax only for free     11. File state tax only for free Add lines 6a through 10. File state tax only for free These are the total household expenses 11. File state tax only for free     12. File state tax only for free Enter total number of persons who lived in the household 12. File state tax only for free     Expenses for the Person You Supported       13. File state tax only for free Divide line 11 by line 12. File state tax only for free This is the person's share of the household expenses 13. File state tax only for free     14. File state tax only for free Enter the person's total clothing expenses 14. File state tax only for free     15. File state tax only for free Enter the person's total education expenses 15. File state tax only for free     16. File state tax only for free Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. File state tax only for free     17. File state tax only for free Enter the person's total travel and recreation expenses 17. File state tax only for free     18. File state tax only for free Enter the total of the person's other expenses 18. File state tax only for free     19. File state tax only for free Add lines 13 through 18. File state tax only for free This is the total cost of the person's support for the year 19. File state tax only for free     Did the Person Provide More Than Half of His or Her Own Support?       20. File state tax only for free Multiply line 19 by 50% (. File state tax only for free 50) 20. File state tax only for free     21. File state tax only for free Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. File state tax only for free This is the amount the person provided for his or her own support 21. File state tax only for free     22. File state tax only for free Is line 21 more than line 20?   No. File state tax only for free You meet the support test for this person to be your qualifying child. File state tax only for free If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. File state tax only for free Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. File state tax only for free    Yes. File state tax only for free You do not meet the support test for this person to be either your qualifying child or your qualifying relative. File state tax only for free Stop here. File state tax only for free        Did You Provide More Than Half?       23. File state tax only for free Enter the amount others provided for the person's support. File state tax only for free Include amounts provided by state, local, and other welfare societies or agencies. File state tax only for free Do not include any amounts included on line 1 23. File state tax only for free     24. File state tax only for free Add lines 21 and 23 24. File state tax only for free     25. File state tax only for free Subtract line 24 from line 19. File state tax only for free This is the amount you provided for the person's support 25. File state tax only for free     26. File state tax only for free Is line 25 more than line 20?   Yes. File state tax only for free You meet the support test for this person to be your qualifying relative. File state tax only for free    No. File state tax only for free You do not meet the support test for this person to be your qualifying relative. File state tax only for free 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. File state tax only for free 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. File state tax only for free   Example. File state tax only for free You provided $4,000 toward your 16-year-old son's support for the year. File state tax only for free He has a part-time job and provided $6,000 to his own support. File state tax only for free He provided more than half of his own support for the year. File state tax only for free He is not your qualifying child. File state tax only for free Foster care payments and expenses. File state tax only for free   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. File state tax only for free 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. File state tax only for free   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. File state tax only for free For more information about the deduction for charitable contributions, see chapter 24. File state tax only for free If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. File state tax only for free   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. File state tax only for free Example 1. File state tax only for free Lauren, a foster child, lived with Mr. File state tax only for free and Mrs. File state tax only for free Smith for the last 3 months of the year. File state tax only for free The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). File state tax only for free They did not care for her as a trade or business or to benefit the agency that placed her in their home. File state tax only for free The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. File state tax only for free Example 2. File state tax only for free You provided $3,000 toward your 10-year-old foster child's support for the year. File state tax only for free The state government provided $4,000, which is considered support provided by the state, not by the child. File state tax only for free See Support provided by the state (welfare, food stamps, housing, etc. File state tax only for free ) , later. File state tax only for free Your foster child did not provide more than half of her own support for the year. File state tax only for free Scholarships. File state tax only for free   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. File state tax only for free Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. File state tax only for free Exception. File state tax only for free   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. File state tax only for free Example 1—child files joint return. File state tax only for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File state tax only for free He earned $25,000 for the year. File state tax only for free The couple files a joint return. File state tax only for free Because your daughter and her husband file a joint return, she is not your qualifying child. File state tax only for free Example 2—child files joint return only as a claim for refund of withheld tax. File state tax only for free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File state tax only for free Neither is required to file a tax return. File state tax only for free They do not have a child. File state tax only for free Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. File state tax only for free The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File state tax only for free Example 3—child files joint return to claim American opportunity credit. File state tax only for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File state tax only for free He and his wife were not required to file a tax return. File state tax only for free However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File state tax only for free 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. File state tax only for free The exception to the joint return test does not apply, so your son is not your qualifying child. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. File state tax only for free 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). File state tax only for free The exemption for the child. File state tax only for free The child tax credit. File state tax only for free Head of household filing status. File state tax only for free The credit for child and dependent care expenses. File state tax only for free The exclusion from income for dependent care benefits. File state tax only for free The earned income credit. File state tax only for free The other person cannot take any of these benefits based on this qualifying child. File state tax only for free In other words, you and the other person cannot agree to divide these benefits between you. File state tax only for free The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. File state tax only for free Tiebreaker rules. File state tax only for free   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. File state tax only for free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free See Example 6 . File state tax only for free   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. File state tax only for free Example 1—child lived with parent and grandparent. File state tax only for free You and your 3-year-old daughter Jane lived with your mother all year. File state tax only for free You are 25 years old, unmarried, and your AGI is $9,000. File state tax only for free Your mother's AGI is $15,000. File state tax only for free Jane's father did not live with you or your daughter. File state tax only for free You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. File state tax only for free 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. File state tax only for free However, only one of you can claim her. File state tax only for free Jane is not a qualifying child of anyone else, including her father. File state tax only for free You agree to let your mother claim Jane. File state tax only for free 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). File state tax only for free Example 2—parent has higher AGI than grandparent. File state tax only for free The facts are the same as in Example 1 except your AGI is $18,000. File state tax only for free Because your mother's AGI is not higher than yours, she cannot claim Jane. File state tax only for free Only you can claim Jane. File state tax only for free Example 3—two persons claim same child. File state tax only for free The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. File state tax only for free In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. File state tax only for free The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. File state tax only for free Example 4—qualifying children split between two persons. File state tax only for free 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. File state tax only for free Only one of you can claim each child. File state tax only for free However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File state tax only for free For example, if you claim one child, your mother can claim the other two. File state tax only for free Example 5—taxpayer who is a qualifying child. File state tax only for free 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. File state tax only for free This means you are your mother's qualifying child. File state tax only for free 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. File state tax only for free Example 6—child lived with both parents and grandparent. File state tax only for free The facts are the same as in Example 1 except you are married to your daughter's father. File state tax only for free The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. File state tax only for free If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. File state tax only for free 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. File state tax only for free Example 7—separated parents. File state tax only for free You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. File state tax only for free In August and September, your son lived with you. File state tax only for free For the rest of the year, your son lived with your husband, the boy's father. File state tax only for free 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. File state tax only for free 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. File state tax only for free You and your husband will file separate returns. File state tax only for free Your husband agrees to let you treat your son as a qualifying child. File state tax only for free 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). File state tax only for free 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. File state tax only for free 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. File state tax only for free Example 8—separated parents claim same child. File state tax only for free The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. File state tax only for free In this case, only your husband will be allowed to treat your son as a qualifying child. File state tax only for free This is because, during 2013, the boy lived with him longer than with you. File state tax only for free If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. File state tax only for free If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. File state tax only for free 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. File state tax only for free 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. File state tax only for free Example 9—unmarried parents. File state tax only for free You, your 5-year-old son, and your son's father lived together all year. File state tax only for free You and your son's father are not married. File state tax only for free 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. File state tax only for free Your AGI is $12,000 and your son's father's AGI is $14,000. File state tax only for free Your son's father agrees to let you claim the child as a qualifying child. File state tax only for free 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). File state tax only for free Example 10—unmarried parents claim same child. File state tax only for free 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. File state tax only for free In this case, only your son's father will be allowed to treat your son as a qualifying child. File state tax only for free This is because his AGI, $14,000, is more than your AGI, $12,000. File state tax only for free If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. File state tax only for free 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. File state tax only for free Example 11—child did not live with a parent. File state tax only for free You and your 7-year-old niece, your sister's child, lived with your mother all year. File state tax only for free You are 25 years old, and your AGI is $9,300. File state tax only for free Your mother's AGI is $15,000. File state tax only for free Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File state tax only for free 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. File state tax only for free However, only your mother can treat her as a qualifying child. File state tax only for free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File state tax only for free Applying this special rule to divorced or separated parents (or parents who live apart). File state tax only for free   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. File state tax only for free 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. File state tax only for free 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. File state tax only for free Example 1. File state tax only for free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File state tax only for free Your AGI is $10,000. File state tax only for free Your mother's AGI is $25,000. File state tax only for free Your son's father did not live with you or your son. File state tax only for free 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. File state tax only for free Because of this, you cannot claim an exemption or the child tax credit for your son. File state tax only for free 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. File state tax only for free 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. File state tax only for free 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. File state tax only for free (Note: The support test does not apply for the earned income credit. File state tax only for free ) However, you agree to let your mother claim your son. File state tax only for free 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. File state tax only for free (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. File state tax only for free ) Example 2. File state tax only for free The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. File state tax only for free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File state tax only for free Example 3. File state tax only for free 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. File state tax only for free Your mother also claims him as a qualifying child for head of household filing status. File state tax only for free 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. File state tax only for free 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. File state tax only for free Qualifying Relative Four tests must be met for a person to be your qualifying relative. File state tax only for free The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. File state tax only for free Age. File state tax only for free   Unlike a qualifying child, a qualifying relative can be any age. File state tax only for free There is no age test for a qualifying relative. File state tax only for free Kidnapped child. File state tax only for free   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. File state tax only for free See Publication 501 for details. File state tax only for free 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. File state tax only for free Example 1. File state tax only for free Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. File state tax only for free She is not your qualifying relative. File state tax only for free Example 2. File state tax only for free Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. File state tax only for free He is not your qualifying relative. File state tax only for free Example 3. File state tax only for free Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. File state tax only for free He may be your qualifying relative if the gross income test and the support test are met. File state tax only for free Example 4. File state tax only for free 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. File state tax only for free He is not your qualifying child because he does not meet the residency test. File state tax only for free He may be your qualifying relative if the gross income test and the support test are met. File state tax only for free Child of person not required to file a return. File state tax only for free   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. File state tax only for free Example 1—return not required. File state tax only for free You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. File state tax only for free Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File state tax only for free Both your friend and her child are your qualifying relatives if the support test is met. File state tax only for free Example 2—return filed to claim refund. File state tax only for free 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. File state tax only for free 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. File state tax only for free Both your friend and her child are your qualifying relatives if the support test is met. File state tax only for free Example 3—earned income credit claimed. File state tax only for free 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. File state tax only for free 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. File state tax only for free Child in Canada or Mexico. File state tax only for free   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. File state tax only for free If the child does not live with you, the child does not meet the residency test to be your qualifying child. File state tax only for free However, the child may still be your qualifying relative. File state tax only for free If the persons the child does live with are not U. File state tax only for free S. File state tax only for free citizens and have no U. File state tax only for free S. File state tax only for free gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. File state tax only for free 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. File state tax only for free   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. File state tax only for free S. File state tax only for free citizen, U. File state tax only for free S. File state tax only for free resident alien, or U. File state tax only for free S. File state tax only for free national. File state tax only for free There is an exception for certain adopted children who lived with you all year. File state tax only for free See Citizen or Resident Test , earlier. File state tax only for free Example. File state tax only for free You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. File state tax only for free You are single and live in the United States. File state tax only for free Your mother is not a U. File state tax only for free S. File state tax only for free citizen and has no U. File state tax only for free S. File state tax only for free income, so she is not a “taxpayer. File state tax only for free ” Your children are not your qualifying children because they do not meet the residency test. File state tax only for free But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. File state tax only for free You may also be able to claim your mother as a dependent if the gross income and support tests are met. File state tax only for free 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 . File state tax only for free If at any time during the year the person was your spouse, that person cannot be your qualifying relative. File state tax only for free However, see Personal Exemptions , earlier. File state tax only for free Relatives who do not have to live with you. File state tax only for free   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. File state tax only for free Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). File state tax only for free (A legally adopted child is considered your child. File state tax only for free ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. File state tax only for free Your father, mother, grandparent, or other direct ancestor, but not foster parent. File state tax only for free Your stepfather or stepmother. File state tax only for free A son or daughter of your brother or sister. File state tax only for free A son or daughter of your half brother or half sister. File state tax only for free A brother or sister of your father or mother. File state tax only for free Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. File state tax only for free Any of these relationships that were established by marriage are not ended by death or divorce. File state tax only for free Example. File state tax only for free You and your wife began supporting your wife's father, a widower, in 2006. File state tax only for free Your wife died in 2012. File state tax only for free Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. File state tax only for free You can claim him as a dependent if all other tests are met, including the gross income test and support test. File state tax only for free Foster child. File state tax only for free   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. File state tax only for free Joint return. File state tax only for free   If you file a joint return, the person can be related to either you or your spouse. File state tax only for free Also, the person does not need to be related to the spouse who provides support. File state tax only for free   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. File state tax only for free 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. File state tax only for free Temporary absences. File state tax only for free   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. File state tax only for free   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. File state tax only for free Death or birth. File state tax only for free   A person who died during the year, but lived with you as a member of your household until death, will meet this test. File state tax only for free 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. File state tax only for free 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. File state tax only for free   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. File state tax only for free Example. File state tax only for free Your dependent mother died on January 15. File state tax only for free She met the tests to be your qualifying relative. File state tax only for free The other tests to claim an exemption for a dependent were also met. File state tax only for free You can claim an exemption for her on your return. File state tax only for free Local law violated. File state tax only for free   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. File state tax only for free Example. File state tax only for free Your girlfriend lived with you as a member of your household all year. File state tax only for free However, your relationship with her violated the laws of the state where you live, because she was married to someone else. File state tax only for free Therefore, she does not meet this test and you cannot claim her as a dependent. File state tax only for free Adopted child. File state tax only for free   An adopted child is always treated as your own child. File state tax only for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File state tax only for free Cousin. File state tax only for free   Your cousin meets this test only if he or she lives with you all year as a member of your household. File state tax only for free A cousin is a descendant of a brother or sister of your father or mother. File state tax only for free Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. File state tax only for free Gross income defined. File state tax only for free   Gross income is all income in the form of money, property, and services that is not exempt from tax. File state tax only for free   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. File state tax only for free   Gross receipts from rental property are gross income. File state tax only for free Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. File state tax only for free   Gross income includes a partner's share of the gross (not a share of the net) partnership income. File state tax only for free    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. File state tax only for free 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. File state tax only for free For more information about scholarships, see chapter 12. File state tax only for free   Tax-exempt income, such as certain social security benefits, is not included in gross income. File state tax only for free Disabled dependent working at sheltered workshop. File state tax only for free   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. File state tax only for free The availability of medical care at the workshop must be the main reason for the individual's presence there. File state tax only for free Also, the income must come solely from activities at the workshop that are incident to this medical care. File state tax only for free   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. File state tax only for free S. File state tax only for free possession, a political subdivision of a state or possession, the United States, or the District of Columbia. File state tax only for free “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. File state tax only for free 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. File state tax only for free 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. File state tax only for free How to determine if support test is met. File state tax only for free   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. File state tax only for free This includes support the person provided from his or her own funds. File state tax only for free   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. File state tax only for free Person's own funds not used for support. File state tax only for free   A person's own funds are not support unless they are actually spent for support. File state tax only for free Example. File state tax only for free Your mother received $2,400 in social security benefits and $300 in interest. File state tax only for free She paid $2,000 for lodging and $400 for recreation. File state tax only for free She put $300 in a savings account. File state tax only for free 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. File state tax only for free 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. File state tax only for free Child's wages used for own support. File state tax only for free   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. File state tax only for free Year support is provided. File state tax only for free   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. File state tax only for free   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. File state tax only for free Armed Forces dependency allotments. File state tax only for free   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. File state tax only for free If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. File state tax only for free Example. File state tax only for free You are in the Armed Forces. File state tax only for free You authorize an allotment for your widowed mother that she uses to support herself and her sister. File state tax only for free 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. File state tax only for free Tax-exempt military quarters allowances. File state tax only for free   These allowances are treated the same way as dependency allotments in figuring support. File state tax only for free The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. File state tax only for free Tax-exempt income. File state tax only for free   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. File state tax only for free Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. File state tax only for free Example 1. File state tax only for free You provide $4,000 toward your mother's support during the year. File state tax only for free She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. File state tax only for free She uses all these for her support. File state tax only for free 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). File state tax only for free Example 2. File state tax only for free Your niece takes out a student loan of $2,500 a