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How Can I Do My 2012 Federal Tax Return With H&r Block

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How Can I Do My 2012 Federal Tax Return With H&r Block

How can i do my 2012 federal tax return with h&r block Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. How can i do my 2012 federal tax return with h&r block gov for information about Publication 584-B, at www. How can i do my 2012 federal tax return with h&r block irs. How can i do my 2012 federal tax return with h&r block gov/pub584b. How can i do my 2012 federal tax return with h&r block Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. How can i do my 2012 federal tax return with h&r block Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. How can i do my 2012 federal tax return with h&r block It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. How can i do my 2012 federal tax return with h&r block These schedules, however, are for your information only. How can i do my 2012 federal tax return with h&r block You must complete Form 4684, Casualties and Thefts, to report your loss. How can i do my 2012 federal tax return with h&r block Prev  Up  Next   Home   More Online Publications
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Procurement Small Business Program Office

Our Purpose:

The Internal Revenue Service (IRS) Small Business Program Office was established to (1) assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success; (2) continually foster an environment where small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses can compete successfully for a fair share of IRS's procurements on their own merits; and (3) assist large businesses to increase subcontracting opportunities for small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses.

The IRS small business goals for FY 2014 are as follows:

 

IRS FY 2014 SMALL BUSINESS GOALS

Small Business (SB)

35.07%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%

Veteran-Owned Small Business (VOSB)

No Goal



 

IRS FY 2014 SUB-CONTRACTING GOALS

Small Business (SB)

35%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%


 

Points of Contact:

Please Note: This office does not have the expertise to answer tax questions. Please search the website under the Search Function for answers to tax questions or call the toll-free tax assistance line at 1-800-829-1040 for individual tax questions and 1-800-829-4933 for business tax questions. The IRS has no loan program. The IRS does have a small E-Grants Program for Low Income Taxpayer Clinics and Tax Counseling for Elderly (TCE) services. For further information on financing your business, please visit the Small Business Administrations (SBA's) web site.

 

For Small Business Concerns: Prior to contacting the Small Business Program Office, please review the information contained in this section as well as the Treasury Forecast of Procurement Opportunities to determine if the IRS actually purchases the products/services you are interested in selling to the IRS. Upon completion of the review, please feel free to contact the Small Business Program Office for further assistance in doing business with the IRS.

LaTonya Richardson - Small Business Specialist
Mary McKinzie - Procurement Analyst
Phone: 240-613-8600
Fax:  240-613-8552
Email: IRS Small Business Program

 


Office of Procurement - The Office of Procurement organization is located in Oxon Hill, Maryland, and handles nationwide IRS procurements, requirements for the Martinsburg, WV and Detroit, MI Computing Centers, and all local requirements for the IRS headquarters offices in the Washington, DC metropolitan area. In addition, there are four area procurement offices located in New York, NY, Atlanta, GA, Dallas, TX and Oakland, CA.

Purchase Card Program (Micropurchases) - The Internal Revenue Service currently spends approximately $4 million per month through individual purchase card transactions. Approximately 4,300 IRS field employees use the purchase cards to make purchases up to $3,000. These purchases, made throughout all IRS offices within the United States, cover a myriad of services, supplies, and equipment.

8(a) At-a-Glance Listing - The IRS' 8(a) At-A-Glance Listing contains information on the approximately 500 8(a) firms who are actively marketing the IRS at any given time. The listing contains each 8(a) firm's company name, address, phone number, graduation date, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting 8(a) firms for IRS contract opportunities. The listing is updated periodically to add new 8(a) firms and to delete graduated 8(a) firms.

HUBZone At-a-Glance Listing- The IRS’ HUBZone At-a-Glance Listing contains information on the HUBZone firms who are actively marketing the IRS. The listing contains each HUBZone firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting HUBZone firms for IRS contract opportunities. The listing is updated periodically to add new HUBZone firms.

Service Disabled Veteran-Owned Small Business (SDVOSB) At-a-Glance Listing- The IRS’ SDVOSB At-a-Glance Listing contains information on the SDVOSB firms who are actively marketing the IRS. The listing contains each SDVOSB firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting SDVOSB firms for IRS contract opportunities. The listing is updated periodically to add new SDVOSB firms.

Women Owned Small Business At-a-Glance Listing- The IRS' Women Owned Small Business At-a-Glance Listing contains information on the Women Owned Small Business (WOSB) firms who are actively marketing the IRS.  The listing contains each WOSB firm's company name, address, phone number, and a brief description of the products and/or services offered.  The listing was developed to assist procurement and program personnel in selecting WOSB firms for IRS contract opportunities.  The listing is updated periodically to add new WOSB firms.  

Freedom of Information Act (FOIA)- provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions.

Outreach Information - The Small Business Program Office is available to meet with small, (8a), HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses to discuss a company's capabilities provide information on future procurement opportunities, and give advice on procurement questions. Individual appointments are available by phone or in person by calling 240-613-8600 or by sending an e-mail to AWSS.SBRO@IRS.GOV  .

The Small Business Program Office periodically hosts small business outreach events to target 8(a), HUBZone, Service Disabled Veteran Owned and Women Owned Small Businesses. Notice of the events are posted on Federal Business Opportunities when scheduled and are posted on our Internet page under Outreach Events.

Forecast of Procurement Opportunities - The IRS Forecast of Procurement Opportunities is available under the Treasury Web Site. There are two sections to the IRS Forecast: existing contracts, and new opportunities. The existing contracts section contains a list of active IRS contracts including NAICS code, contract description, dollar value, final year of contract, procurement contact and phone number, contract number, and contractor name. The new opportunities section contains a list of future contract opportunities including NAICS code, project description, dollar value (estimated), quarter and fiscal year of release date of the RFP, set-aside information, procurement contact and phone number.

Bidders List Information - In order to receive an award from any Treasury bureau, it is now required that your company register in the System for Award Management (SAM) database. The SAM serves as the primary Government repository for contractor information required for the conduct of business with the Government. 

Links to Other Small Business Sites

Success Stories - In Fiscal Year 2012, the IRS awarded approximately $656 Million Dollars in contracts to small business concerns. There are many success stories regarding small business concerns who provide much needed products and services to the IRS.

 


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 04-Feb-2014

The How Can I Do My 2012 Federal Tax Return With H&r Block

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