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How To Amend A Tax Form

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How To Amend A Tax Form

How to amend a tax form Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. How to amend a tax form Anexos C, Empleado estatutario. How to amend a tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. How to amend a tax form C-EZ, Empleado estatutario. How to amend a tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. How to amend a tax form EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. How to amend a tax form , Anexo EIC SE, Miembro del clero. How to amend a tax form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. How to amend a tax form Anualidades, Cálculo del ingreso del trabajo. How to amend a tax form Asignación básica para el sustento (BAS), Paga militar no tributable. How to amend a tax form Asignación básica para la vivienda (BAH), Paga militar no tributable. How to amend a tax form Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. How to amend a tax form Bienes gananciales, Bienes gananciales. How to amend a tax form , Bienes gananciales. How to amend a tax form C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. How to amend a tax form Clero, Miembro del clero. How to amend a tax form Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. How to amend a tax form D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). How to amend a tax form E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. How to amend a tax form Empleado estatutario, Empleado estatutario. How to amend a tax form , Empleados estatutarios. How to amend a tax form Escuela, Definición de escuela. How to amend a tax form Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. How to amend a tax form , Estados Unidos. How to amend a tax form Estudiante, Definición de estudiante. How to amend a tax form Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). How to amend a tax form , Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. How to amend a tax form , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). How to amend a tax form , Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. How to amend a tax form , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). How to amend a tax form , Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. How to amend a tax form 1040X, Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. How to amend a tax form 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. How to amend a tax form 4868(SP), Si no tiene un número de Seguro Social (SSN). How to amend a tax form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. How to amend a tax form 8332, Requisito especial para padres divorciados o separados (o que viven aparte). How to amend a tax form 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. How to amend a tax form , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. How to amend a tax form , Paga militar no tributable. How to amend a tax form , Servicio activo prolongado. How to amend a tax form H Hijo Hijo adoptivo, Hijo adoptivo. How to amend a tax form Hijo casado, Hijo casado. How to amend a tax form Hijo de crianza, Hijo de crianza. How to amend a tax form Hijo secuestrado, Hijo secuestrado. How to amend a tax form Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. How to amend a tax form Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. How to amend a tax form Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. How to amend a tax form Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. How to amend a tax form Estados Unidos, Estados Unidos. How to amend a tax form Militar, Personal militar destacado fuera de los Estados Unidos. How to amend a tax form , Personal militar destacado fuera de los Estados Unidos. How to amend a tax form Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. How to amend a tax form Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. How to amend a tax form Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. How to amend a tax form , Ingresos netos del trabajo por cuenta propia de $400 o más. How to amend a tax form Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. How to amend a tax form Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. How to amend a tax form , Personal militar destacado fuera de los Estados Unidos. How to amend a tax form Paga no tributable, Paga militar no tributable. How to amend a tax form Paga no tributable por combate, Opción de incluir la paga no tributable por combate. How to amend a tax form , Paga no tributable por combate. How to amend a tax form Paga por combate, Opción de incluir la paga no tributable por combate. How to amend a tax form , Paga militar no tributable. How to amend a tax form Ministro, Vivienda de un ministro de una orden religiosa. How to amend a tax form N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. How to amend a tax form Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. How to amend a tax form , Hijo casado. How to amend a tax form Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. How to amend a tax form P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). How to amend a tax form Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. How to amend a tax form Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. How to amend a tax form Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. How to amend a tax form Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. How to amend a tax form Propinas, sueldos y salarios, Salarios, sueldos y propinas. How to amend a tax form Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. How to amend a tax form , Cálculo del ingreso del trabajo. How to amend a tax form Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. How to amend a tax form , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). How to amend a tax form Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). How to amend a tax form S Salarios, sueldos y propinas, Salarios, sueldos y propinas. How to amend a tax form Secuestro, hijo, Hijo secuestrado. How to amend a tax form Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). How to amend a tax form Servicio activo prolongado, Servicio activo prolongado. How to amend a tax form Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. How to amend a tax form Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. How to amend a tax form Sin Hogar, albergues para personas, Albergues para personas sin hogar. How to amend a tax form T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. How to amend a tax form V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
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Smart Grocery Shopping

It can be a challenge to make healthy food choices and stay within your food budget. Here are some tips to help you get the most from your grocery budget:

  • Take an inventory of the food you already have in your home. Plan your meals for the week, keeping in mind what you already have in your pantry.
  • Make a shopping list and stick to it.
  • Compare unit prices (cost per ounce or pound) to determmine if you are getting the best deal.
  • Buy the generic store brand versions of foods.
  • Take advantage of store loyalty savings programs, as well as clipping coupons and online discounts. Remember that stores retain your purchase habits. Make sure you are protecting your privacy and know your rights.
  • Only take advantage of the deal if you know you will eat the discounted item. It’s not a deal if the food goes to waste.
  • Shop the perimeter of the store for nutrient dense foods. Processed and packaged foods tend to be more expensive.
  • Visit your local farmer’s market to find fresh produce. Arrive early to get the best selection or late to get the best deals. Fresh food spoils quickly so don’t buy more than you can eat or freeze. Find your local farmers market.
  • Shop for foods that are in season. When the supply is plentiful, the prices tend to be lower.
  • Some stores offer discounts to customers for bringing their own bags.

For more grocery shopping tips visit eXtension.org and choosemyplate.gov.

The How To Amend A Tax Form

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