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H&r Block At Home 2011 Deluxe Federal State Efile

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H&r Block At Home 2011 Deluxe Federal State Efile

H&r block at home 2011 deluxe federal state efile Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. H&r block at home 2011 deluxe federal state efile H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The H&r Block At Home 2011 Deluxe Federal State Efile

H&r block at home 2011 deluxe federal state efile 3. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Taxpayer identification numbers for aliens. H&r block at home 2011 deluxe federal state efile Taxpayer identification numbers for adoptees. H&r block at home 2011 deluxe federal state efile What's New Exemption amount. H&r block at home 2011 deluxe federal state efile  The amount you can deduct for each exemption has increased. H&r block at home 2011 deluxe federal state efile It was $3,800 for 2012. H&r block at home 2011 deluxe federal state efile It is $3,900 for 2013. H&r block at home 2011 deluxe federal state efile Exemption phaseout. H&r block at home 2011 deluxe federal state efile  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile See Phaseout of Exemptions , later. H&r block at home 2011 deluxe federal state efile Introduction This chapter discusses the following topics. H&r block at home 2011 deluxe federal state efile Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. H&r block at home 2011 deluxe federal state efile Exemptions for dependents — You generally can take an exemption for each of your dependents. H&r block at home 2011 deluxe federal state efile A dependent is your qualifying child or qualifying relative. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. H&r block at home 2011 deluxe federal state efile Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. H&r block at home 2011 deluxe federal state efile Deduction. H&r block at home 2011 deluxe federal state efile   Exemptions reduce your taxable income. H&r block at home 2011 deluxe federal state efile You can deduct $3,900 for each exemption you claim in 2013. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile See Phaseout of Exemptions , later. H&r block at home 2011 deluxe federal state efile How to claim exemptions. H&r block at home 2011 deluxe federal state efile    How you claim an exemption on your tax return depends on which form you file. H&r block at home 2011 deluxe federal state efile    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. H&r block at home 2011 deluxe federal state efile    If you file Form 1040A, complete lines 6a through 6d. H&r block at home 2011 deluxe federal state efile The total number of exemptions you can claim is the total in the box on line 6d. H&r block at home 2011 deluxe federal state efile Also complete line 26. H&r block at home 2011 deluxe federal state efile   If you file Form 1040, complete lines 6a through 6d. H&r block at home 2011 deluxe federal state efile The total number of exemptions you can claim is the total in the box on line 6d. H&r block at home 2011 deluxe federal state efile Also complete line 42. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile While each is worth the same amount ($3,900 for 2013), different rules apply to each type. H&r block at home 2011 deluxe federal state efile Personal Exemptions You are generally allowed one exemption for yourself. H&r block at home 2011 deluxe federal state efile If you are married, you may be allowed one exemption for your spouse. H&r block at home 2011 deluxe federal state efile These are called personal exemptions. H&r block at home 2011 deluxe federal state efile Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Your Spouse's Exemption Your spouse is never considered your dependent. H&r block at home 2011 deluxe federal state efile Joint return. H&r block at home 2011 deluxe federal state efile   On a joint return you can claim one exemption for yourself and one for your spouse. H&r block at home 2011 deluxe federal state efile Separate return. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile This is true even if the other taxpayer does not actually claim your spouse as a dependent. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. H&r block at home 2011 deluxe federal state efile Death of spouse. H&r block at home 2011 deluxe federal state efile   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 . H&r block at home 2011 deluxe federal state efile 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 . H&r block at home 2011 deluxe federal state efile   If you remarried during the year, you cannot take an exemption for your deceased spouse. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. H&r block at home 2011 deluxe federal state efile Divorced or separated spouse. H&r block at home 2011 deluxe federal state efile   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. H&r block at home 2011 deluxe federal state efile This rule applies even if you provided all of your former spouse's support. H&r block at home 2011 deluxe federal state efile Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. H&r block at home 2011 deluxe federal state efile You can claim an exemption for a dependent even if your dependent files a return. H&r block at home 2011 deluxe federal state efile The term “dependent” means: A qualifying child, or A qualifying relative. H&r block at home 2011 deluxe federal state efile The terms “ qualifying child ” and “ qualifying relative ” are defined later. H&r block at home 2011 deluxe federal state efile You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. H&r block at home 2011 deluxe federal state efile Dependent taxpayer test. H&r block at home 2011 deluxe federal state efile Joint return test. H&r block at home 2011 deluxe federal state efile Citizen or resident test. H&r block at home 2011 deluxe federal state efile These three tests are explained in detail later. H&r block at home 2011 deluxe federal state efile All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. H&r block at home 2011 deluxe federal state efile Table 3-1. H&r block at home 2011 deluxe federal state efile Overview of the Rules for Claiming an Exemption for a Dependent Caution. H&r block at home 2011 deluxe federal state efile This table is only an overview of the rules. H&r block at home 2011 deluxe federal state efile For details, see the rest of this chapter. H&r block at home 2011 deluxe federal state efile You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   You cannot claim a person as a dependent unless that person is a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile resident alien, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national, or a resident of Canada or Mexico. H&r block at home 2011 deluxe federal state efile 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   The child must have lived with you for more than half of the year. H&r block at home 2011 deluxe federal state efile 2  The child must not have provided more than half of his or her own support for the year. H&r block at home 2011 deluxe federal state efile   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). H&r block at home 2011 deluxe federal state efile  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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile   The person cannot be your qualifying child or the qualifying child of any other taxpayer. H&r block at home 2011 deluxe federal state efile   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). H&r block at home 2011 deluxe federal state efile   The person's gross income for the year must be less than $3,900. H&r block at home 2011 deluxe federal state efile 3  You must provide more than half of the person's total support for the year. H&r block at home 2011 deluxe federal state efile 4  1There is an exception for certain adopted children. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 3There is an exception if the person is disabled and has income from a sheltered workshop. H&r block at home 2011 deluxe federal state efile 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. H&r block at home 2011 deluxe federal state efile Dependent not allowed a personal exemption. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile This is true even if you do not claim the dependent's exemption on your return. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Housekeepers, maids, or servants. H&r block at home 2011 deluxe federal state efile   If these people work for you, you cannot claim exemptions for them. H&r block at home 2011 deluxe federal state efile Child tax credit. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile For more information, see chapter 34. H&r block at home 2011 deluxe federal state efile Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. H&r block at home 2011 deluxe federal state efile Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. H&r block at home 2011 deluxe federal state efile Exception. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Example 1—child files joint return. H&r block at home 2011 deluxe federal state efile You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H&r block at home 2011 deluxe federal state efile He earned $25,000 for the year. H&r block at home 2011 deluxe federal state efile The couple files a joint return. H&r block at home 2011 deluxe federal state efile You cannot take an exemption for your daughter. H&r block at home 2011 deluxe federal state efile Example 2—child files joint return only as claim for refund of withheld tax. H&r block at home 2011 deluxe federal state efile Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H&r block at home 2011 deluxe federal state efile Neither is required to file a tax return. H&r block at home 2011 deluxe federal state efile They do not have a child. H&r block at home 2011 deluxe federal state efile Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile You can claim exemptions for each of them if all the other tests to do so are met. H&r block at home 2011 deluxe federal state efile Example 3—child files joint return to claim American opportunity credit. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H&r block at home 2011 deluxe federal state efile He and his wife are not required to file a tax return. H&r block at home 2011 deluxe federal state efile However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. H&r block at home 2011 deluxe federal state efile Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile resident alien, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national, or a resident of Canada or Mexico. H&r block at home 2011 deluxe federal state efile However, there is an exception for certain adopted children, as explained next. H&r block at home 2011 deluxe federal state efile Exception for adopted child. H&r block at home 2011 deluxe federal state efile   If you are a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen or U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national who has legally adopted a child who is not a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile resident alien, or U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national, this test is met if the child lived with you as a member of your household all year. H&r block at home 2011 deluxe federal state efile This exception also applies if the child was lawfully placed with you for legal adoption. H&r block at home 2011 deluxe federal state efile Child's place of residence. H&r block at home 2011 deluxe federal state efile   Children usually are citizens or residents of the country of their parents. H&r block at home 2011 deluxe federal state efile   If you were a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen when your child was born, the child may be a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. H&r block at home 2011 deluxe federal state efile Foreign students' place of residence. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile residents and do not meet this test. H&r block at home 2011 deluxe federal state efile You cannot claim an exemption for them. H&r block at home 2011 deluxe federal state efile However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. H&r block at home 2011 deluxe federal state efile See Expenses Paid for Student Living With You in chapter 24. H&r block at home 2011 deluxe federal state efile U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national. H&r block at home 2011 deluxe federal state efile   A U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national is an individual who, although not a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen, owes his or her allegiance to the United States. H&r block at home 2011 deluxe federal state efile U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile nationals include American Samoans and Northern Mariana Islanders who chose to become U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile nationals instead of U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizens. H&r block at home 2011 deluxe federal state efile Qualifying Child Five tests must be met for a child to be your qualifying child. H&r block at home 2011 deluxe federal state efile The five tests are: Relationship, Age, Residency, Support, and Joint return. H&r block at home 2011 deluxe federal state efile These tests are explained next. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile See Special Rule for Qualifying Child of More Than One Person, later. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Adopted child. H&r block at home 2011 deluxe federal state efile   An adopted child is always treated as your own child. H&r block at home 2011 deluxe federal state efile The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H&r block at home 2011 deluxe federal state efile Foster child. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile Your son turned 19 on December 10. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Child must be younger than you or spouse. H&r block at home 2011 deluxe federal state efile   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 1—child not younger than you or spouse. H&r block at home 2011 deluxe federal state efile Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. H&r block at home 2011 deluxe federal state efile He is not disabled. H&r block at home 2011 deluxe federal state efile Both you and your spouse are 21 years old, and you file a joint return. H&r block at home 2011 deluxe federal state efile Your brother is not your qualifying child because he is not younger than you or your spouse. H&r block at home 2011 deluxe federal state efile Example 2—child younger than your spouse but not younger than you. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 1 except your spouse is 25 years old. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Student defined. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile The 5 calendar months do not have to be consecutive. H&r block at home 2011 deluxe federal state efile Full-time student. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile School defined. H&r block at home 2011 deluxe federal state efile   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H&r block at home 2011 deluxe federal state efile However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. H&r block at home 2011 deluxe federal state efile Vocational high school students. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Permanently and totally disabled. H&r block at home 2011 deluxe federal state efile   Your child is permanently and totally disabled if both of the following apply. H&r block at home 2011 deluxe federal state efile He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H&r block at home 2011 deluxe federal state efile A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. H&r block at home 2011 deluxe federal state efile Residency Test To meet this test, your child must have lived with you for more than half the year. H&r block at home 2011 deluxe federal state efile There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. H&r block at home 2011 deluxe federal state efile Temporary absences. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Death or birth of child. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Child born alive. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile State or local law must treat the child as having been born alive. H&r block at home 2011 deluxe federal state efile There must be proof of a live birth shown by an official document, such as a birth certificate. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Stillborn child. H&r block at home 2011 deluxe federal state efile   You cannot claim an exemption for a stillborn child. H&r block at home 2011 deluxe federal state efile Kidnapped child. H&r block at home 2011 deluxe federal state efile   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. H&r block at home 2011 deluxe federal state efile See Publication 501 for details. H&r block at home 2011 deluxe federal state efile Children of divorced or separated parents (or parents who live apart). H&r block at home 2011 deluxe federal state efile   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. H&r block at home 2011 deluxe federal state efile However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile The child received over half of his or her support for the year from the parents. H&r block at home 2011 deluxe federal state efile The child is in the custody of one or both parents for more than half of the year. H&r block at home 2011 deluxe federal state efile Either of the following statements is true. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile (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. H&r block at home 2011 deluxe federal state efile If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. H&r block at home 2011 deluxe federal state efile ) 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. H&r block at home 2011 deluxe federal state efile Custodial parent and noncustodial parent. H&r block at home 2011 deluxe federal state efile   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. H&r block at home 2011 deluxe federal state efile The other parent is the noncustodial parent. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   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). H&r block at home 2011 deluxe federal state efile Equal number of nights. H&r block at home 2011 deluxe federal state efile   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). H&r block at home 2011 deluxe federal state efile December 31. H&r block at home 2011 deluxe federal state efile   The night of December 31 is treated as part of the year in which it begins. H&r block at home 2011 deluxe federal state efile For example, December 31, 2013, is treated as part of 2013. H&r block at home 2011 deluxe federal state efile Emancipated child. H&r block at home 2011 deluxe federal state efile   If a child is emancipated under state law, the child is treated as not living with either parent. H&r block at home 2011 deluxe federal state efile See Examples 5 and 6. H&r block at home 2011 deluxe federal state efile Absences. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Parent works at night. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile On a school day, the child is treated as living at the primary residence registered with the school. H&r block at home 2011 deluxe federal state efile Example 1—child lived with one parent for a greater number of nights. H&r block at home 2011 deluxe federal state efile You and your child’s other parent are divorced. H&r block at home 2011 deluxe federal state efile In 2013, your child lived with you 210 nights and with the other parent 155 nights. H&r block at home 2011 deluxe federal state efile You are the custodial parent. H&r block at home 2011 deluxe federal state efile Example 2—child is away at camp. H&r block at home 2011 deluxe federal state efile In 2013, your daughter lives with each parent for alternate weeks. H&r block at home 2011 deluxe federal state efile In the summer, she spends 6 weeks at summer camp. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 3—child lived same number of nights with each parent. H&r block at home 2011 deluxe federal state efile Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. H&r block at home 2011 deluxe federal state efile Your AGI is $40,000. H&r block at home 2011 deluxe federal state efile Your ex-spouse's AGI is $25,000. H&r block at home 2011 deluxe federal state efile You are treated as your son's custodial parent because you have the higher AGI. H&r block at home 2011 deluxe federal state efile Example 4—child is at parent’s home but with other parent. H&r block at home 2011 deluxe federal state efile Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. H&r block at home 2011 deluxe federal state efile You become ill and are hospitalized. H&r block at home 2011 deluxe federal state efile The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. H&r block at home 2011 deluxe federal state efile Your son is treated as living with you during this 10-day period because he was living in your home. H&r block at home 2011 deluxe federal state efile Example 5—child emancipated in May. H&r block at home 2011 deluxe federal state efile When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. H&r block at home 2011 deluxe federal state efile As a result, he is not considered in the custody of his parents for more than half of the year. H&r block at home 2011 deluxe federal state efile The special rule for children of divorced or separated parents does not apply. H&r block at home 2011 deluxe federal state efile Example 6—child emancipated in August. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile She turns 18 and is emancipated under state law on August 1, 2013. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile You are the custodial parent. H&r block at home 2011 deluxe federal state efile Written declaration. H&r block at home 2011 deluxe federal state efile    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. H&r block at home 2011 deluxe federal state efile The noncustodial parent must attach a copy of the form or statement to his or her tax return. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Post-1984 and pre-2009 divorce decree or separation agreement. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile The decree or agreement must state all three of the following. H&r block at home 2011 deluxe federal state efile The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. H&r block at home 2011 deluxe federal state efile The custodial parent will not claim the child as a dependent for the year. H&r block at home 2011 deluxe federal state efile The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. H&r block at home 2011 deluxe federal state efile   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. H&r block at home 2011 deluxe federal state efile The cover page (write the other parent's social security number on this page). H&r block at home 2011 deluxe federal state efile The pages that include all of the information identified in items (1) through (3) above. H&r block at home 2011 deluxe federal state efile The signature page with the other parent's signature and the date of the agreement. H&r block at home 2011 deluxe federal state efile Post-2008 divorce decree or separation agreement. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile The form or statement must release the custodial parent's claim to the child without any conditions. H&r block at home 2011 deluxe federal state efile For example, the release must not depend on the noncustodial parent paying support. H&r block at home 2011 deluxe federal state efile    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. H&r block at home 2011 deluxe federal state efile Revocation of release of claim to an exemption. H&r block at home 2011 deluxe federal state efile   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). H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Remarried parent. H&r block at home 2011 deluxe federal state efile   If you remarry, the support provided by your new spouse is treated as provided by you. H&r block at home 2011 deluxe federal state efile Parents who never married. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile This test is different from the support test to be a qualifying relative, which is described later. H&r block at home 2011 deluxe federal state efile However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Worksheet 3-1. H&r block at home 2011 deluxe federal state efile Worksheet for Determining Support Funds Belonging to the Person You Supported       1. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Do not include funds provided by the state; include those amounts on line 23 instead 1. H&r block at home 2011 deluxe federal state efile     2. H&r block at home 2011 deluxe federal state efile Enter the amount on line 1 that was used for the person's support 2. H&r block at home 2011 deluxe federal state efile     3. H&r block at home 2011 deluxe federal state efile Enter the amount on line 1 that was used for other purposes 3. H&r block at home 2011 deluxe federal state efile     4. H&r block at home 2011 deluxe federal state efile Enter the total amount in the person's savings and other accounts at the end of the year 4. H&r block at home 2011 deluxe federal state efile     5. H&r block at home 2011 deluxe federal state efile Add lines 2 through 4. H&r block at home 2011 deluxe federal state efile (This amount should equal line 1. H&r block at home 2011 deluxe federal state efile ) 5. H&r block at home 2011 deluxe federal state efile     Expenses for Entire Household (where the person you supported lived)       6. H&r block at home 2011 deluxe federal state efile Lodging (complete line 6a or 6b):         a. H&r block at home 2011 deluxe federal state efile Enter the total rent paid 6a. H&r block at home 2011 deluxe federal state efile       b. H&r block at home 2011 deluxe federal state efile Enter the fair rental value of the home. H&r block at home 2011 deluxe federal state efile If the person you supported owned the home,  also include this amount in line 21 6b. H&r block at home 2011 deluxe federal state efile     7. H&r block at home 2011 deluxe federal state efile Enter the total food expenses 7. H&r block at home 2011 deluxe federal state efile     8. H&r block at home 2011 deluxe federal state efile Enter the total amount of utilities (heat, light, water, etc. H&r block at home 2011 deluxe federal state efile not included in line 6a or 6b) 8. H&r block at home 2011 deluxe federal state efile     9. H&r block at home 2011 deluxe federal state efile Enter the total amount of repairs (not included in line 6a or 6b) 9. H&r block at home 2011 deluxe federal state efile     10. H&r block at home 2011 deluxe federal state efile Enter the total of other expenses. H&r block at home 2011 deluxe federal state efile Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. H&r block at home 2011 deluxe federal state efile     11. H&r block at home 2011 deluxe federal state efile Add lines 6a through 10. H&r block at home 2011 deluxe federal state efile These are the total household expenses 11. H&r block at home 2011 deluxe federal state efile     12. H&r block at home 2011 deluxe federal state efile Enter total number of persons who lived in the household 12. H&r block at home 2011 deluxe federal state efile     Expenses for the Person You Supported       13. H&r block at home 2011 deluxe federal state efile Divide line 11 by line 12. H&r block at home 2011 deluxe federal state efile This is the person's share of the household expenses 13. H&r block at home 2011 deluxe federal state efile     14. H&r block at home 2011 deluxe federal state efile Enter the person's total clothing expenses 14. H&r block at home 2011 deluxe federal state efile     15. H&r block at home 2011 deluxe federal state efile Enter the person's total education expenses 15. H&r block at home 2011 deluxe federal state efile     16. H&r block at home 2011 deluxe federal state efile Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. H&r block at home 2011 deluxe federal state efile     17. H&r block at home 2011 deluxe federal state efile Enter the person's total travel and recreation expenses 17. H&r block at home 2011 deluxe federal state efile     18. H&r block at home 2011 deluxe federal state efile Enter the total of the person's other expenses 18. H&r block at home 2011 deluxe federal state efile     19. H&r block at home 2011 deluxe federal state efile Add lines 13 through 18. H&r block at home 2011 deluxe federal state efile This is the total cost of the person's support for the year 19. H&r block at home 2011 deluxe federal state efile     Did the Person Provide More Than Half of His or Her Own Support?       20. H&r block at home 2011 deluxe federal state efile Multiply line 19 by 50% (. H&r block at home 2011 deluxe federal state efile 50) 20. H&r block at home 2011 deluxe federal state efile     21. H&r block at home 2011 deluxe federal state efile Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. H&r block at home 2011 deluxe federal state efile This is the amount the person provided for his or her own support 21. H&r block at home 2011 deluxe federal state efile     22. H&r block at home 2011 deluxe federal state efile Is line 21 more than line 20?   No. H&r block at home 2011 deluxe federal state efile You meet the support test for this person to be your qualifying child. H&r block at home 2011 deluxe federal state efile If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. H&r block at home 2011 deluxe federal state efile Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. H&r block at home 2011 deluxe federal state efile    Yes. H&r block at home 2011 deluxe federal state efile You do not meet the support test for this person to be either your qualifying child or your qualifying relative. H&r block at home 2011 deluxe federal state efile Stop here. H&r block at home 2011 deluxe federal state efile        Did You Provide More Than Half?       23. H&r block at home 2011 deluxe federal state efile Enter the amount others provided for the person's support. H&r block at home 2011 deluxe federal state efile Include amounts provided by state, local, and other welfare societies or agencies. H&r block at home 2011 deluxe federal state efile Do not include any amounts included on line 1 23. H&r block at home 2011 deluxe federal state efile     24. H&r block at home 2011 deluxe federal state efile Add lines 21 and 23 24. H&r block at home 2011 deluxe federal state efile     25. H&r block at home 2011 deluxe federal state efile Subtract line 24 from line 19. H&r block at home 2011 deluxe federal state efile This is the amount you provided for the person's support 25. H&r block at home 2011 deluxe federal state efile     26. H&r block at home 2011 deluxe federal state efile Is line 25 more than line 20?   Yes. H&r block at home 2011 deluxe federal state efile You meet the support test for this person to be your qualifying relative. H&r block at home 2011 deluxe federal state efile    No. H&r block at home 2011 deluxe federal state efile You do not meet the support test for this person to be your qualifying relative. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile   Example. H&r block at home 2011 deluxe federal state efile You provided $4,000 toward your 16-year-old son's support for the year. H&r block at home 2011 deluxe federal state efile He has a part-time job and provided $6,000 to his own support. H&r block at home 2011 deluxe federal state efile He provided more than half of his own support for the year. H&r block at home 2011 deluxe federal state efile He is not your qualifying child. H&r block at home 2011 deluxe federal state efile Foster care payments and expenses. H&r block at home 2011 deluxe federal state efile   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile For more information about the deduction for charitable contributions, see chapter 24. H&r block at home 2011 deluxe federal state efile If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. H&r block at home 2011 deluxe federal state efile   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. H&r block at home 2011 deluxe federal state efile Example 1. H&r block at home 2011 deluxe federal state efile Lauren, a foster child, lived with Mr. H&r block at home 2011 deluxe federal state efile and Mrs. H&r block at home 2011 deluxe federal state efile Smith for the last 3 months of the year. H&r block at home 2011 deluxe federal state efile The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). H&r block at home 2011 deluxe federal state efile They did not care for her as a trade or business or to benefit the agency that placed her in their home. H&r block at home 2011 deluxe federal state efile The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. H&r block at home 2011 deluxe federal state efile Example 2. H&r block at home 2011 deluxe federal state efile You provided $3,000 toward your 10-year-old foster child's support for the year. H&r block at home 2011 deluxe federal state efile The state government provided $4,000, which is considered support provided by the state, not by the child. H&r block at home 2011 deluxe federal state efile See Support provided by the state (welfare, food stamps, housing, etc. H&r block at home 2011 deluxe federal state efile ) , later. H&r block at home 2011 deluxe federal state efile Your foster child did not provide more than half of her own support for the year. H&r block at home 2011 deluxe federal state efile Scholarships. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. H&r block at home 2011 deluxe federal state efile Exception. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Example 1—child files joint return. H&r block at home 2011 deluxe federal state efile You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H&r block at home 2011 deluxe federal state efile He earned $25,000 for the year. H&r block at home 2011 deluxe federal state efile The couple files a joint return. H&r block at home 2011 deluxe federal state efile Because your daughter and her husband file a joint return, she is not your qualifying child. H&r block at home 2011 deluxe federal state efile Example 2—child files joint return only as a claim for refund of withheld tax. H&r block at home 2011 deluxe federal state efile Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H&r block at home 2011 deluxe federal state efile Neither is required to file a tax return. H&r block at home 2011 deluxe federal state efile They do not have a child. H&r block at home 2011 deluxe federal state efile Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. H&r block at home 2011 deluxe federal state efile The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H&r block at home 2011 deluxe federal state efile Example 3—child files joint return to claim American opportunity credit. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H&r block at home 2011 deluxe federal state efile He and his wife were not required to file a tax return. H&r block at home 2011 deluxe federal state efile However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile The exception to the joint return test does not apply, so your son is not your qualifying child. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile The exemption for the child. H&r block at home 2011 deluxe federal state efile The child tax credit. H&r block at home 2011 deluxe federal state efile Head of household filing status. H&r block at home 2011 deluxe federal state efile The credit for child and dependent care expenses. H&r block at home 2011 deluxe federal state efile The exclusion from income for dependent care benefits. H&r block at home 2011 deluxe federal state efile The earned income credit. H&r block at home 2011 deluxe federal state efile The other person cannot take any of these benefits based on this qualifying child. H&r block at home 2011 deluxe federal state efile In other words, you and the other person cannot agree to divide these benefits between you. H&r block at home 2011 deluxe federal state efile The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. H&r block at home 2011 deluxe federal state efile Tiebreaker rules. H&r block at home 2011 deluxe federal state efile   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. H&r block at home 2011 deluxe federal state efile If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile See Example 6 . H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Example 1—child lived with parent and grandparent. H&r block at home 2011 deluxe federal state efile You and your 3-year-old daughter Jane lived with your mother all year. H&r block at home 2011 deluxe federal state efile You are 25 years old, unmarried, and your AGI is $9,000. H&r block at home 2011 deluxe federal state efile Your mother's AGI is $15,000. H&r block at home 2011 deluxe federal state efile Jane's father did not live with you or your daughter. H&r block at home 2011 deluxe federal state efile You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile However, only one of you can claim her. H&r block at home 2011 deluxe federal state efile Jane is not a qualifying child of anyone else, including her father. H&r block at home 2011 deluxe federal state efile You agree to let your mother claim Jane. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile Example 2—parent has higher AGI than grandparent. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 1 except your AGI is $18,000. H&r block at home 2011 deluxe federal state efile Because your mother's AGI is not higher than yours, she cannot claim Jane. H&r block at home 2011 deluxe federal state efile Only you can claim Jane. H&r block at home 2011 deluxe federal state efile Example 3—two persons claim same child. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. H&r block at home 2011 deluxe federal state efile In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. H&r block at home 2011 deluxe federal state efile The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. H&r block at home 2011 deluxe federal state efile Example 4—qualifying children split between two persons. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Only one of you can claim each child. H&r block at home 2011 deluxe federal state efile However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H&r block at home 2011 deluxe federal state efile For example, if you claim one child, your mother can claim the other two. H&r block at home 2011 deluxe federal state efile Example 5—taxpayer who is a qualifying child. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile This means you are your mother's qualifying child. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 6—child lived with both parents and grandparent. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 1 except you are married to your daughter's father. H&r block at home 2011 deluxe federal state efile The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. H&r block at home 2011 deluxe federal state efile If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 7—separated parents. H&r block at home 2011 deluxe federal state efile You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. H&r block at home 2011 deluxe federal state efile In August and September, your son lived with you. H&r block at home 2011 deluxe federal state efile For the rest of the year, your son lived with your husband, the boy's father. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile You and your husband will file separate returns. H&r block at home 2011 deluxe federal state efile Your husband agrees to let you treat your son as a qualifying child. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 8—separated parents claim same child. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. H&r block at home 2011 deluxe federal state efile In this case, only your husband will be allowed to treat your son as a qualifying child. H&r block at home 2011 deluxe federal state efile This is because, during 2013, the boy lived with him longer than with you. H&r block at home 2011 deluxe federal state efile If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. H&r block at home 2011 deluxe federal state efile If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 9—unmarried parents. H&r block at home 2011 deluxe federal state efile You, your 5-year-old son, and your son's father lived together all year. H&r block at home 2011 deluxe federal state efile You and your son's father are not married. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Your AGI is $12,000 and your son's father's AGI is $14,000. H&r block at home 2011 deluxe federal state efile Your son's father agrees to let you claim the child as a qualifying child. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile Example 10—unmarried parents claim same child. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile In this case, only your son's father will be allowed to treat your son as a qualifying child. H&r block at home 2011 deluxe federal state efile This is because his AGI, $14,000, is more than your AGI, $12,000. H&r block at home 2011 deluxe federal state efile If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 11—child did not live with a parent. H&r block at home 2011 deluxe federal state efile You and your 7-year-old niece, your sister's child, lived with your mother all year. H&r block at home 2011 deluxe federal state efile You are 25 years old, and your AGI is $9,300. H&r block at home 2011 deluxe federal state efile Your mother's AGI is $15,000. H&r block at home 2011 deluxe federal state efile Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile However, only your mother can treat her as a qualifying child. H&r block at home 2011 deluxe federal state efile This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H&r block at home 2011 deluxe federal state efile Applying this special rule to divorced or separated parents (or parents who live apart). H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 1. H&r block at home 2011 deluxe federal state efile You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block at home 2011 deluxe federal state efile Your AGI is $10,000. H&r block at home 2011 deluxe federal state efile Your mother's AGI is $25,000. H&r block at home 2011 deluxe federal state efile Your son's father did not live with you or your son. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Because of this, you cannot claim an exemption or the child tax credit for your son. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile (Note: The support test does not apply for the earned income credit. H&r block at home 2011 deluxe federal state efile ) However, you agree to let your mother claim your son. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. H&r block at home 2011 deluxe federal state efile ) Example 2. H&r block at home 2011 deluxe federal state efile The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. H&r block at home 2011 deluxe federal state efile Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block at home 2011 deluxe federal state efile Example 3. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Your mother also claims him as a qualifying child for head of household filing status. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Qualifying Relative Four tests must be met for a person to be your qualifying relative. H&r block at home 2011 deluxe federal state efile The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. H&r block at home 2011 deluxe federal state efile Age. H&r block at home 2011 deluxe federal state efile   Unlike a qualifying child, a qualifying relative can be any age. H&r block at home 2011 deluxe federal state efile There is no age test for a qualifying relative. H&r block at home 2011 deluxe federal state efile Kidnapped child. H&r block at home 2011 deluxe federal state efile   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. H&r block at home 2011 deluxe federal state efile See Publication 501 for details. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Example 1. H&r block at home 2011 deluxe federal state efile Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. H&r block at home 2011 deluxe federal state efile She is not your qualifying relative. H&r block at home 2011 deluxe federal state efile Example 2. H&r block at home 2011 deluxe federal state efile Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. H&r block at home 2011 deluxe federal state efile He is not your qualifying relative. H&r block at home 2011 deluxe federal state efile Example 3. H&r block at home 2011 deluxe federal state efile Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. H&r block at home 2011 deluxe federal state efile He may be your qualifying relative if the gross income test and the support test are met. H&r block at home 2011 deluxe federal state efile Example 4. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile He is not your qualifying child because he does not meet the residency test. H&r block at home 2011 deluxe federal state efile He may be your qualifying relative if the gross income test and the support test are met. H&r block at home 2011 deluxe federal state efile Child of person not required to file a return. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Example 1—return not required. H&r block at home 2011 deluxe federal state efile You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. H&r block at home 2011 deluxe federal state efile Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H&r block at home 2011 deluxe federal state efile Both your friend and her child are your qualifying relatives if the support test is met. H&r block at home 2011 deluxe federal state efile Example 2—return filed to claim refund. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Both your friend and her child are your qualifying relatives if the support test is met. H&r block at home 2011 deluxe federal state efile Example 3—earned income credit claimed. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Child in Canada or Mexico. H&r block at home 2011 deluxe federal state efile   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. H&r block at home 2011 deluxe federal state efile If the child does not live with you, the child does not meet the residency test to be your qualifying child. H&r block at home 2011 deluxe federal state efile However, the child may still be your qualifying relative. H&r block at home 2011 deluxe federal state efile If the persons the child does live with are not U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizens and have no U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen, U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile resident alien, or U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile national. H&r block at home 2011 deluxe federal state efile There is an exception for certain adopted children who lived with you all year. H&r block at home 2011 deluxe federal state efile See Citizen or Resident Test , earlier. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. H&r block at home 2011 deluxe federal state efile You are single and live in the United States. H&r block at home 2011 deluxe federal state efile Your mother is not a U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile citizen and has no U. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile income, so she is not a “taxpayer. H&r block at home 2011 deluxe federal state efile ” Your children are not your qualifying children because they do not meet the residency test. H&r block at home 2011 deluxe federal state efile But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. H&r block at home 2011 deluxe federal state efile You may also be able to claim your mother as a dependent if the gross income and support tests are met. H&r block at home 2011 deluxe federal state efile 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 . H&r block at home 2011 deluxe federal state efile If at any time during the year the person was your spouse, that person cannot be your qualifying relative. H&r block at home 2011 deluxe federal state efile However, see Personal Exemptions , earlier. H&r block at home 2011 deluxe federal state efile Relatives who do not have to live with you. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). H&r block at home 2011 deluxe federal state efile (A legally adopted child is considered your child. H&r block at home 2011 deluxe federal state efile ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. H&r block at home 2011 deluxe federal state efile Your father, mother, grandparent, or other direct ancestor, but not foster parent. H&r block at home 2011 deluxe federal state efile Your stepfather or stepmother. H&r block at home 2011 deluxe federal state efile A son or daughter of your brother or sister. H&r block at home 2011 deluxe federal state efile A son or daughter of your half brother or half sister. H&r block at home 2011 deluxe federal state efile A brother or sister of your father or mother. H&r block at home 2011 deluxe federal state efile Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. H&r block at home 2011 deluxe federal state efile Any of these relationships that were established by marriage are not ended by death or divorce. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile You and your wife began supporting your wife's father, a widower, in 2006. H&r block at home 2011 deluxe federal state efile Your wife died in 2012. H&r block at home 2011 deluxe federal state efile Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. H&r block at home 2011 deluxe federal state efile You can claim him as a dependent if all other tests are met, including the gross income test and support test. H&r block at home 2011 deluxe federal state efile Foster child. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Joint return. H&r block at home 2011 deluxe federal state efile   If you file a joint return, the person can be related to either you or your spouse. H&r block at home 2011 deluxe federal state efile Also, the person does not need to be related to the spouse who provides support. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Temporary absences. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Death or birth. H&r block at home 2011 deluxe federal state efile   A person who died during the year, but lived with you as a member of your household until death, will meet this test. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile Your dependent mother died on January 15. H&r block at home 2011 deluxe federal state efile She met the tests to be your qualifying relative. H&r block at home 2011 deluxe federal state efile The other tests to claim an exemption for a dependent were also met. H&r block at home 2011 deluxe federal state efile You can claim an exemption for her on your return. H&r block at home 2011 deluxe federal state efile Local law violated. H&r block at home 2011 deluxe federal state efile   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile Your girlfriend lived with you as a member of your household all year. H&r block at home 2011 deluxe federal state efile However, your relationship with her violated the laws of the state where you live, because she was married to someone else. H&r block at home 2011 deluxe federal state efile Therefore, she does not meet this test and you cannot claim her as a dependent. H&r block at home 2011 deluxe federal state efile Adopted child. H&r block at home 2011 deluxe federal state efile   An adopted child is always treated as your own child. H&r block at home 2011 deluxe federal state efile The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H&r block at home 2011 deluxe federal state efile Cousin. H&r block at home 2011 deluxe federal state efile   Your cousin meets this test only if he or she lives with you all year as a member of your household. H&r block at home 2011 deluxe federal state efile A cousin is a descendant of a brother or sister of your father or mother. H&r block at home 2011 deluxe federal state efile Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. H&r block at home 2011 deluxe federal state efile Gross income defined. H&r block at home 2011 deluxe federal state efile   Gross income is all income in the form of money, property, and services that is not exempt from tax. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   Gross receipts from rental property are gross income. H&r block at home 2011 deluxe federal state efile Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. H&r block at home 2011 deluxe federal state efile   Gross income includes a partner's share of the gross (not a share of the net) partnership income. H&r block at home 2011 deluxe federal state efile    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile For more information about scholarships, see chapter 12. H&r block at home 2011 deluxe federal state efile   Tax-exempt income, such as certain social security benefits, is not included in gross income. H&r block at home 2011 deluxe federal state efile Disabled dependent working at sheltered workshop. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile The availability of medical care at the workshop must be the main reason for the individual's presence there. H&r block at home 2011 deluxe federal state efile Also, the income must come solely from activities at the workshop that are incident to this medical care. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile S. H&r block at home 2011 deluxe federal state efile possession, a political subdivision of a state or possession, the United States, or the District of Columbia. H&r block at home 2011 deluxe federal state efile “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile How to determine if support test is met. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile This includes support the person provided from his or her own funds. H&r block at home 2011 deluxe federal state efile   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. H&r block at home 2011 deluxe federal state efile Person's own funds not used for support. H&r block at home 2011 deluxe federal state efile   A person's own funds are not support unless they are actually spent for support. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile Your mother received $2,400 in social security benefits and $300 in interest. H&r block at home 2011 deluxe federal state efile She paid $2,000 for lodging and $400 for recreation. H&r block at home 2011 deluxe federal state efile She put $300 in a savings account. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Child's wages used for own support. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Year support is provided. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile Armed Forces dependency allotments. H&r block at home 2011 deluxe federal state efile   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. H&r block at home 2011 deluxe federal state efile If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. H&r block at home 2011 deluxe federal state efile Example. H&r block at home 2011 deluxe federal state efile You are in the Armed Forces. H&r block at home 2011 deluxe federal state efile You authorize an allotment for your widowed mother that she uses to support herself and her sister. H&r block at home 2011 deluxe federal state efile 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. H&r block at home 2011 deluxe federal state efile Tax-exempt military quarters allowances. H&r block at home 2011 deluxe federal state efile   These allowances are treated the same way as dependency allotments in figuring support. H&r block at home 2011 deluxe federal state efile The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. H&r block at home 2011 deluxe federal state efile Tax-exempt income. H&r block at home 2011 deluxe federal state efile   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. H&r block at home 2011 deluxe federal state efile Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. H&r block at home 2011 deluxe federal state efile Example 1. H&r block at home 2011 deluxe federal state efile You provide $4,000 toward your mother's support during the year. H&r block at home 2011 deluxe federal state efile She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. H&r block at home 2011 deluxe federal state efile She uses all these for her support. H&r block at home 2011 deluxe federal state efile 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). H&r block at home 2011 deluxe federal state efile Example 2. H&r block at home 2011 deluxe federal state efile Your niece takes out a student loan of $2,500 a