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

Myfreetaxes 4. Myfreetaxes   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Myfreetaxes In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Myfreetaxes You subtract this credit directly from your tax. Myfreetaxes Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Myfreetaxes Business Credits All of the following credits are part of the general business credit. Myfreetaxes The form you use to figure each credit is shown in parentheses. Myfreetaxes You will also have to complete Form 3800. Myfreetaxes Alternative fuel vehicle refueling property credit (Form 8911). Myfreetaxes   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Myfreetaxes For more information, see Form 8911. Myfreetaxes Alternative motor vehicle credit (Form 8910). Myfreetaxes   For more information, see Form 8910. Myfreetaxes Biodiesel and renewable diesel fuels credit (Form 8864). Myfreetaxes   For more information, see Form 8864. Myfreetaxes Biofuel producer credit (Form 6478). Myfreetaxes    For more information, see Form 6478. Myfreetaxes Carbon dioxide sequestration credit (Form 8933). Myfreetaxes   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Myfreetaxes For more information, see Form 8933. Myfreetaxes Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Myfreetaxes   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Myfreetaxes The credit applies regardless of whether the food is consumed on or off your business premises. Myfreetaxes For more information, see Form 8846. Myfreetaxes Credit for employer differential wage payments (Form 8932). Myfreetaxes   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Myfreetaxes For more information, see Form 8932. Myfreetaxes Credit for employer-provided childcare facilities and services (Form 8882). Myfreetaxes   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Myfreetaxes For more information, see Form 8882. Myfreetaxes Credit for increasing research activities (Form 6765). Myfreetaxes   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Myfreetaxes For more information, see Form 6765. Myfreetaxes Credit for small employer health insurance premiums (Form 8941). Myfreetaxes   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Myfreetaxes For more information, see Form 8941. Myfreetaxes Credit for small employer pension plan startup costs (Form 8881). Myfreetaxes   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Myfreetaxes For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Myfreetaxes Disabled access credit (Form 8826). Myfreetaxes   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Myfreetaxes You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Myfreetaxes For more information, see Form 8826. Myfreetaxes Distilled spirits credit (Form 8906). Myfreetaxes   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Myfreetaxes For more information, see Form 8906. Myfreetaxes Empowerment zone employment credit (Form 8844). Myfreetaxes   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Myfreetaxes For more information, see Form 8844. Myfreetaxes Energy efficient appliance credit (Form 8909). Myfreetaxes   This credit is available for manufacturers of eligible appliances. Myfreetaxes For more information, see Form 8909. Myfreetaxes Energy efficient home credit (Form 8908). Myfreetaxes   This credit is available for eligible contractors of certain homes sold for use as a residence. Myfreetaxes For more information, see Form 8908. Myfreetaxes Indian employment credit (Form 8845). Myfreetaxes   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Myfreetaxes For more information, see Form 8845. Myfreetaxes Investment credit (Form 3468). Myfreetaxes   The investment credit is the total of the following credits. Myfreetaxes Rehabilitation credit. Myfreetaxes Energy credit. Myfreetaxes Qualifying advanced coal project credit. Myfreetaxes Qualifying gasification project credit. Myfreetaxes Qualifying advanced energy project credit. Myfreetaxes   For more information, see Form 3468. Myfreetaxes Low sulfur diesel fuel production credit (Form 8896). Myfreetaxes    For more information, see Form 8896. Myfreetaxes Low-income housing credit (Form 8586). Myfreetaxes   This credit generally applies to each new qualified low-income building placed in service after 1986. Myfreetaxes For more information, see Form 8586. Myfreetaxes Mine rescue team training credit (Form 8923). Myfreetaxes   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Myfreetaxes For more information, see Form 8923. Myfreetaxes New markets credit (Form 8874). Myfreetaxes   This credit is for qualified equity investments made in qualified community development entities. Myfreetaxes For more information, see Form 8874. Myfreetaxes Nonconventional source fuel credit (Form 8907). Myfreetaxes   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Myfreetaxes For more information, see Form 8907. Myfreetaxes Orphan drug credit (Form 8820). Myfreetaxes   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Myfreetaxes For more information, see Form 8820. Myfreetaxes Qualified plug-in electric drive motor vehicle credit (Form 8936). Myfreetaxes   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Myfreetaxes For more information, see Form 8936. Myfreetaxes Qualified railroad track maintenance credit (Form 8900). Myfreetaxes   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Myfreetaxes For more information, see Form 8900. Myfreetaxes Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Myfreetaxes   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Myfreetaxes S. Myfreetaxes possessions from qualified energy resources at a qualified facility. Myfreetaxes For more information, see Form 8835. Myfreetaxes Work opportunity credit (Form 5884). Myfreetaxes   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Myfreetaxes For more information, see Form 5884. Myfreetaxes How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Myfreetaxes In addition to the credit form, you also need to file Form 3800. Myfreetaxes Prev  Up  Next   Home   More Online Publications