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