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Form 1040ez Instructions

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Form 1040ez Instructions

Form 1040ez instructions Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. Form 1040ez instructions Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. Form 1040ez instructions irs. Form 1040ez instructions gov/pub926. Form 1040ez instructions What's New Social security and Medicare tax for 2014. Form 1040ez instructions  The social security tax rate is 6. Form 1040ez instructions 2% each for the employee and employer, unchanged from 2013. Form 1040ez instructions The social security wage base limit is $117,000. Form 1040ez instructions The Medicare tax rate is 1. Form 1040ez instructions 45% each for the employee and employer, unchanged from 2013. Form 1040ez instructions There is no wage base limit for Medicare tax. Form 1040ez instructions Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. Form 1040ez instructions Qualified parking exclusion and commuter transportation benefit. Form 1040ez instructions  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Form 1040ez instructions Reminder Additional Medicare Tax withholding. Form 1040ez instructions  In addition to withholding Medicare tax at 1. Form 1040ez instructions 45%, you must withhold a 0. Form 1040ez instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040ez instructions You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Form 1040ez instructions Additional Medicare Tax is only imposed on the employee. Form 1040ez instructions There is no employer share of Additional Medicare Tax. Form 1040ez instructions All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Form 1040ez instructions For more information on Additional Medicare Tax, visit IRS. Form 1040ez instructions gov and enter “Additional Medicare Tax” in the search box. Form 1040ez instructions Credit reduction states. Form 1040ez instructions  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. Form 1040ez instructions ” The Department of Labor (DOL) determines these states. Form 1040ez instructions If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. Form 1040ez instructions See the Instructions for Schedule H (Form 1040) for more information. Form 1040ez instructions Outsourcing payroll duties. Form 1040ez instructions  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Form 1040ez instructions The employer remains responsible if the third party fails to perform any required action. Form 1040ez instructions If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Form 1040ez instructions gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Form 1040ez instructions Photographs of missing children. Form 1040ez instructions  The IRS is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040ez instructions Introduction The information in this publication applies to you only if you have a household employee. Form 1040ez instructions If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. Form 1040ez instructions You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. Form 1040ez instructions This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). Form 1040ez instructions It explains how to figure, pay, and report these taxes for your household employee. Form 1040ez instructions It also explains what records you need to keep. Form 1040ez instructions This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. Form 1040ez instructions Comments and suggestions. Form 1040ez instructions   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez instructions   You can also send us comments from www. Form 1040ez instructions irs. Form 1040ez instructions gov/formspubs. Form 1040ez instructions Click on More Information and then click on Comment on Tax Forms and Publications. Form 1040ez instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040ez instructions Tax questions. Form 1040ez instructions   If you have a tax question, check the information available on IRS. Form 1040ez instructions gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. Form 1040ez instructions m. Form 1040ez instructions –7:00 p. Form 1040ez instructions m. Form 1040ez instructions local time (Alaska and Hawaii follow Pacific time). Form 1040ez instructions We cannot answer tax questions sent to the above address. Form 1040ez instructions Prev  Up  Next   Home   More Online Publications
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The Form 1040ez Instructions

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