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Online 1040ez Filing

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Online 1040ez Filing

Online 1040ez filing 3. Online 1040ez filing   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Online 1040ez filing Taxpayer identification numbers for aliens. Online 1040ez filing Taxpayer identification numbers for adoptees. Online 1040ez filing What's New Exemption amount. Online 1040ez filing  The amount you can deduct for each exemption has increased. Online 1040ez filing It was $3,800 for 2012. Online 1040ez filing It is $3,900 for 2013. Online 1040ez filing Exemption phaseout. Online 1040ez filing  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Online 1040ez filing For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Online 1040ez filing See Phaseout of Exemptions , later. Online 1040ez filing Introduction This chapter discusses the following topics. Online 1040ez filing Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Online 1040ez filing Exemptions for dependents — You generally can take an exemption for each of your dependents. Online 1040ez filing A dependent is your qualifying child or qualifying relative. Online 1040ez filing If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Online 1040ez filing Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Online 1040ez filing Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Online 1040ez filing Deduction. Online 1040ez filing   Exemptions reduce your taxable income. Online 1040ez filing You can deduct $3,900 for each exemption you claim in 2013. Online 1040ez filing But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Online 1040ez filing See Phaseout of Exemptions , later. Online 1040ez filing How to claim exemptions. Online 1040ez filing    How you claim an exemption on your tax return depends on which form you file. Online 1040ez filing    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Online 1040ez filing    If you file Form 1040A, complete lines 6a through 6d. Online 1040ez filing The total number of exemptions you can claim is the total in the box on line 6d. Online 1040ez filing Also complete line 26. Online 1040ez filing   If you file Form 1040, complete lines 6a through 6d. Online 1040ez filing The total number of exemptions you can claim is the total in the box on line 6d. Online 1040ez filing Also complete line 42. Online 1040ez filing Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Online 1040ez filing While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Online 1040ez filing Personal Exemptions You are generally allowed one exemption for yourself. Online 1040ez filing If you are married, you may be allowed one exemption for your spouse. Online 1040ez filing These are called personal exemptions. Online 1040ez filing Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Online 1040ez filing If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Online 1040ez filing Your Spouse's Exemption Your spouse is never considered your dependent. Online 1040ez filing Joint return. Online 1040ez filing   On a joint return you can claim one exemption for yourself and one for your spouse. Online 1040ez filing Separate return. Online 1040ez filing   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Online 1040ez filing This is true even if the other taxpayer does not actually claim your spouse as a dependent. Online 1040ez filing You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Online 1040ez filing S. Online 1040ez filing tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Online 1040ez filing Death of spouse. Online 1040ez filing   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Online 1040ez filing If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Online 1040ez filing   If you remarried during the year, you cannot take an exemption for your deceased spouse. Online 1040ez filing   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Online 1040ez filing If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Online 1040ez filing Divorced or separated spouse. Online 1040ez filing   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Online 1040ez filing This rule applies even if you provided all of your former spouse's support. Online 1040ez filing Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Online 1040ez filing You can claim an exemption for a dependent even if your dependent files a return. Online 1040ez filing The term “dependent” means: A qualifying child, or A qualifying relative. Online 1040ez filing The terms “ qualifying child ” and “ qualifying relative ” are defined later. Online 1040ez filing You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Online 1040ez filing Dependent taxpayer test. Online 1040ez filing Joint return test. Online 1040ez filing Citizen or resident test. Online 1040ez filing These three tests are explained in detail later. Online 1040ez filing All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Online 1040ez filing Table 3-1. Online 1040ez filing Overview of the Rules for Claiming an Exemption for a Dependent Caution. Online 1040ez filing This table is only an overview of the rules. Online 1040ez filing For details, see the rest of this chapter. Online 1040ez filing You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Online 1040ez filing   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Online 1040ez filing   You cannot claim a person as a dependent unless that person is a U. Online 1040ez filing S. Online 1040ez filing citizen, U. Online 1040ez filing S. Online 1040ez filing resident alien, U. Online 1040ez filing S. Online 1040ez filing national, or a resident of Canada or Mexico. Online 1040ez filing 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Online 1040ez filing   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Online 1040ez filing   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. Online 1040ez filing   The child must have lived with you for more than half of the year. Online 1040ez filing 2  The child must not have provided more than half of his or her own support for the year. Online 1040ez filing   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Online 1040ez filing  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Online 1040ez filing See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Online 1040ez filing   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Online 1040ez filing   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Online 1040ez filing   The person's gross income for the year must be less than $3,900. Online 1040ez filing 3  You must provide more than half of the person's total support for the year. Online 1040ez filing 4  1There is an exception for certain adopted children. Online 1040ez filing 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Online 1040ez filing 3There is an exception if the person is disabled and has income from a sheltered workshop. Online 1040ez filing 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Online 1040ez filing Dependent not allowed a personal exemption. Online 1040ez filing If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Online 1040ez filing This is true even if you do not claim the dependent's exemption on your return. Online 1040ez filing It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Online 1040ez filing Housekeepers, maids, or servants. Online 1040ez filing   If these people work for you, you cannot claim exemptions for them. Online 1040ez filing Child tax credit. Online 1040ez filing   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Online 1040ez filing For more information, see chapter 34. Online 1040ez filing Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Online 1040ez filing Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Online 1040ez filing If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Online 1040ez filing Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Online 1040ez filing Exception. Online 1040ez filing   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Online 1040ez filing Example 1—child files joint return. Online 1040ez filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Online 1040ez filing He earned $25,000 for the year. Online 1040ez filing The couple files a joint return. Online 1040ez filing You cannot take an exemption for your daughter. Online 1040ez filing Example 2—child files joint return only as claim for refund of withheld tax. Online 1040ez filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Online 1040ez filing Neither is required to file a tax return. Online 1040ez filing They do not have a child. Online 1040ez filing Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Online 1040ez filing The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Online 1040ez filing You can claim exemptions for each of them if all the other tests to do so are met. Online 1040ez filing Example 3—child files joint return to claim American opportunity credit. Online 1040ez filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Online 1040ez filing He and his wife are not required to file a tax return. Online 1040ez filing However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Online 1040ez filing Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Online 1040ez filing The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Online 1040ez filing Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Online 1040ez filing S. Online 1040ez filing citizen, U. Online 1040ez filing S. Online 1040ez filing resident alien, U. Online 1040ez filing S. Online 1040ez filing national, or a resident of Canada or Mexico. Online 1040ez filing However, there is an exception for certain adopted children, as explained next. Online 1040ez filing Exception for adopted child. Online 1040ez filing   If you are a U. Online 1040ez filing S. Online 1040ez filing citizen or U. Online 1040ez filing S. Online 1040ez filing national who has legally adopted a child who is not a U. Online 1040ez filing S. Online 1040ez filing citizen, U. Online 1040ez filing S. Online 1040ez filing resident alien, or U. Online 1040ez filing S. Online 1040ez filing national, this test is met if the child lived with you as a member of your household all year. Online 1040ez filing This exception also applies if the child was lawfully placed with you for legal adoption. Online 1040ez filing Child's place of residence. Online 1040ez filing   Children usually are citizens or residents of the country of their parents. Online 1040ez filing   If you were a U. Online 1040ez filing S. Online 1040ez filing citizen when your child was born, the child may be a U. Online 1040ez filing S. Online 1040ez filing citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Online 1040ez filing Foreign students' place of residence. Online 1040ez filing   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Online 1040ez filing S. Online 1040ez filing residents and do not meet this test. Online 1040ez filing You cannot claim an exemption for them. Online 1040ez filing However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Online 1040ez filing See Expenses Paid for Student Living With You in chapter 24. Online 1040ez filing U. Online 1040ez filing S. Online 1040ez filing national. Online 1040ez filing   A U. Online 1040ez filing S. Online 1040ez filing national is an individual who, although not a U. Online 1040ez filing S. Online 1040ez filing citizen, owes his or her allegiance to the United States. Online 1040ez filing U. Online 1040ez filing S. Online 1040ez filing nationals include American Samoans and Northern Mariana Islanders who chose to become U. Online 1040ez filing S. Online 1040ez filing nationals instead of U. Online 1040ez filing S. Online 1040ez filing citizens. Online 1040ez filing Qualifying Child Five tests must be met for a child to be your qualifying child. Online 1040ez filing The five tests are: Relationship, Age, Residency, Support, and Joint return. Online 1040ez filing These tests are explained next. Online 1040ez filing If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Online 1040ez filing See Special Rule for Qualifying Child of More Than One Person, later. Online 1040ez filing Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Online 1040ez filing Adopted child. Online 1040ez filing   An adopted child is always treated as your own child. Online 1040ez filing The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Online 1040ez filing Foster child. Online 1040ez filing   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Online 1040ez filing Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Online 1040ez filing Example. Online 1040ez filing Your son turned 19 on December 10. Online 1040ez filing Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Online 1040ez filing Child must be younger than you or spouse. Online 1040ez filing   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Online 1040ez filing However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Online 1040ez filing Example 1—child not younger than you or spouse. Online 1040ez filing Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Online 1040ez filing He is not disabled. Online 1040ez filing Both you and your spouse are 21 years old, and you file a joint return. Online 1040ez filing Your brother is not your qualifying child because he is not younger than you or your spouse. Online 1040ez filing Example 2—child younger than your spouse but not younger than you. Online 1040ez filing The facts are the same as in Example 1 except your spouse is 25 years old. Online 1040ez filing Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Online 1040ez filing Student defined. Online 1040ez filing   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Online 1040ez filing The 5 calendar months do not have to be consecutive. Online 1040ez filing Full-time student. Online 1040ez filing   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Online 1040ez filing School defined. Online 1040ez filing   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Online 1040ez filing However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Online 1040ez filing Vocational high school students. Online 1040ez filing   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Online 1040ez filing Permanently and totally disabled. Online 1040ez filing   Your child is permanently and totally disabled if both of the following apply. Online 1040ez filing He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Online 1040ez filing A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Online 1040ez filing Residency Test To meet this test, your child must have lived with you for more than half the year. Online 1040ez filing There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Online 1040ez filing Temporary absences. Online 1040ez filing   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Online 1040ez filing Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Online 1040ez filing Death or birth of child. Online 1040ez filing   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Online 1040ez filing Child born alive. Online 1040ez filing   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Online 1040ez filing State or local law must treat the child as having been born alive. Online 1040ez filing There must be proof of a live birth shown by an official document, such as a birth certificate. Online 1040ez filing The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Online 1040ez filing Stillborn child. Online 1040ez filing   You cannot claim an exemption for a stillborn child. Online 1040ez filing Kidnapped child. Online 1040ez filing   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Online 1040ez filing See Publication 501 for details. Online 1040ez filing Children of divorced or separated parents (or parents who live apart). Online 1040ez filing   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Online 1040ez filing However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Online 1040ez filing The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Online 1040ez filing The child received over half of his or her support for the year from the parents. Online 1040ez filing The child is in the custody of one or both parents for more than half of the year. Online 1040ez filing Either of the following statements is true. Online 1040ez filing The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Online 1040ez filing (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Online 1040ez filing If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Online 1040ez filing ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. Online 1040ez filing Custodial parent and noncustodial parent. Online 1040ez filing   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Online 1040ez filing The other parent is the noncustodial parent. Online 1040ez filing   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Online 1040ez filing   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Online 1040ez filing Equal number of nights. Online 1040ez filing   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). Online 1040ez filing December 31. Online 1040ez filing   The night of December 31 is treated as part of the year in which it begins. Online 1040ez filing For example, December 31, 2013, is treated as part of 2013. Online 1040ez filing Emancipated child. Online 1040ez filing   If a child is emancipated under state law, the child is treated as not living with either parent. Online 1040ez filing See Examples 5 and 6. Online 1040ez filing Absences. Online 1040ez filing   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Online 1040ez filing But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Online 1040ez filing Parent works at night. Online 1040ez filing   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. Online 1040ez filing On a school day, the child is treated as living at the primary residence registered with the school. Online 1040ez filing Example 1—child lived with one parent for a greater number of nights. Online 1040ez filing You and your child’s other parent are divorced. Online 1040ez filing In 2013, your child lived with you 210 nights and with the other parent 155 nights. Online 1040ez filing You are the custodial parent. Online 1040ez filing Example 2—child is away at camp. Online 1040ez filing In 2013, your daughter lives with each parent for alternate weeks. Online 1040ez filing In the summer, she spends 6 weeks at summer camp. Online 1040ez filing During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Online 1040ez filing Example 3—child lived same number of nights with each parent. Online 1040ez filing Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Online 1040ez filing Your AGI is $40,000. Online 1040ez filing Your ex-spouse's AGI is $25,000. Online 1040ez filing You are treated as your son's custodial parent because you have the higher AGI. Online 1040ez filing Example 4—child is at parent’s home but with other parent. Online 1040ez filing Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Online 1040ez filing You become ill and are hospitalized. Online 1040ez filing The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Online 1040ez filing Your son is treated as living with you during this 10-day period because he was living in your home. Online 1040ez filing Example 5—child emancipated in May. Online 1040ez filing When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Online 1040ez filing As a result, he is not considered in the custody of his parents for more than half of the year. Online 1040ez filing The special rule for children of divorced or separated parents does not apply. Online 1040ez filing Example 6—child emancipated in August. Online 1040ez filing Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Online 1040ez filing She turns 18 and is emancipated under state law on August 1, 2013. Online 1040ez filing Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Online 1040ez filing You are the custodial parent. Online 1040ez filing Written declaration. Online 1040ez filing    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Online 1040ez filing The noncustodial parent must attach a copy of the form or statement to his or her tax return. Online 1040ez filing   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Online 1040ez filing Post-1984 and pre-2009 divorce decree or separation agreement. Online 1040ez filing   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Online 1040ez filing The decree or agreement must state all three of the following. Online 1040ez filing The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Online 1040ez filing The custodial parent will not claim the child as a dependent for the year. Online 1040ez filing The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Online 1040ez filing   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Online 1040ez filing The cover page (write the other parent's social security number on this page). Online 1040ez filing The pages that include all of the information identified in items (1) through (3) above. Online 1040ez filing The signature page with the other parent's signature and the date of the agreement. Online 1040ez filing Post-2008 divorce decree or separation agreement. Online 1040ez filing   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Online 1040ez filing The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Online 1040ez filing The form or statement must release the custodial parent's claim to the child without any conditions. Online 1040ez filing For example, the release must not depend on the noncustodial parent paying support. Online 1040ez filing    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Online 1040ez filing Revocation of release of claim to an exemption. Online 1040ez filing   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). Online 1040ez filing For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Online 1040ez filing The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Online 1040ez filing Remarried parent. Online 1040ez filing   If you remarry, the support provided by your new spouse is treated as provided by you. Online 1040ez filing Parents who never married. Online 1040ez filing   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Online 1040ez filing Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Online 1040ez filing This test is different from the support test to be a qualifying relative, which is described later. Online 1040ez filing However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Online 1040ez filing If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Online 1040ez filing Worksheet 3-1. Online 1040ez filing Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Online 1040ez filing Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Online 1040ez filing Do not include funds provided by the state; include those amounts on line 23 instead 1. Online 1040ez filing     2. Online 1040ez filing Enter the amount on line 1 that was used for the person's support 2. Online 1040ez filing     3. Online 1040ez filing Enter the amount on line 1 that was used for other purposes 3. Online 1040ez filing     4. Online 1040ez filing Enter the total amount in the person's savings and other accounts at the end of the year 4. Online 1040ez filing     5. Online 1040ez filing Add lines 2 through 4. Online 1040ez filing (This amount should equal line 1. Online 1040ez filing ) 5. Online 1040ez filing     Expenses for Entire Household (where the person you supported lived)       6. Online 1040ez filing Lodging (complete line 6a or 6b):         a. Online 1040ez filing Enter the total rent paid 6a. Online 1040ez filing       b. Online 1040ez filing Enter the fair rental value of the home. Online 1040ez filing If the person you supported owned the home,  also include this amount in line 21 6b. Online 1040ez filing     7. Online 1040ez filing Enter the total food expenses 7. Online 1040ez filing     8. Online 1040ez filing Enter the total amount of utilities (heat, light, water, etc. Online 1040ez filing not included in line 6a or 6b) 8. Online 1040ez filing     9. Online 1040ez filing Enter the total amount of repairs (not included in line 6a or 6b) 9. Online 1040ez filing     10. Online 1040ez filing Enter the total of other expenses. Online 1040ez filing Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Online 1040ez filing     11. Online 1040ez filing Add lines 6a through 10. Online 1040ez filing These are the total household expenses 11. Online 1040ez filing     12. Online 1040ez filing Enter total number of persons who lived in the household 12. Online 1040ez filing     Expenses for the Person You Supported       13. Online 1040ez filing Divide line 11 by line 12. Online 1040ez filing This is the person's share of the household expenses 13. Online 1040ez filing     14. Online 1040ez filing Enter the person's total clothing expenses 14. Online 1040ez filing     15. Online 1040ez filing Enter the person's total education expenses 15. Online 1040ez filing     16. Online 1040ez filing Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Online 1040ez filing     17. Online 1040ez filing Enter the person's total travel and recreation expenses 17. Online 1040ez filing     18. Online 1040ez filing Enter the total of the person's other expenses 18. Online 1040ez filing     19. Online 1040ez filing Add lines 13 through 18. Online 1040ez filing This is the total cost of the person's support for the year 19. Online 1040ez filing     Did the Person Provide More Than Half of His or Her Own Support?       20. Online 1040ez filing Multiply line 19 by 50% (. Online 1040ez filing 50) 20. Online 1040ez filing     21. Online 1040ez filing Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Online 1040ez filing This is the amount the person provided for his or her own support 21. Online 1040ez filing     22. Online 1040ez filing Is line 21 more than line 20?   No. Online 1040ez filing You meet the support test for this person to be your qualifying child. Online 1040ez filing If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Online 1040ez filing Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Online 1040ez filing    Yes. Online 1040ez filing You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Online 1040ez filing Stop here. Online 1040ez filing        Did You Provide More Than Half?       23. Online 1040ez filing Enter the amount others provided for the person's support. Online 1040ez filing Include amounts provided by state, local, and other welfare societies or agencies. Online 1040ez filing Do not include any amounts included on line 1 23. Online 1040ez filing     24. Online 1040ez filing Add lines 21 and 23 24. Online 1040ez filing     25. Online 1040ez filing Subtract line 24 from line 19. Online 1040ez filing This is the amount you provided for the person's support 25. Online 1040ez filing     26. Online 1040ez filing Is line 25 more than line 20?   Yes. Online 1040ez filing You meet the support test for this person to be your qualifying relative. Online 1040ez filing    No. Online 1040ez filing You do not meet the support test for this person to be your qualifying relative. Online 1040ez filing You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Online 1040ez filing See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Online 1040ez filing   Example. Online 1040ez filing You provided $4,000 toward your 16-year-old son's support for the year. Online 1040ez filing He has a part-time job and provided $6,000 to his own support. Online 1040ez filing He provided more than half of his own support for the year. Online 1040ez filing He is not your qualifying child. Online 1040ez filing Foster care payments and expenses. Online 1040ez filing   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Online 1040ez filing Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Online 1040ez filing   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Online 1040ez filing For more information about the deduction for charitable contributions, see chapter 24. Online 1040ez filing If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Online 1040ez filing   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Online 1040ez filing Example 1. Online 1040ez filing Lauren, a foster child, lived with Mr. Online 1040ez filing and Mrs. Online 1040ez filing Smith for the last 3 months of the year. Online 1040ez filing The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Online 1040ez filing They did not care for her as a trade or business or to benefit the agency that placed her in their home. Online 1040ez filing The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Online 1040ez filing Example 2. Online 1040ez filing You provided $3,000 toward your 10-year-old foster child's support for the year. Online 1040ez filing The state government provided $4,000, which is considered support provided by the state, not by the child. Online 1040ez filing See Support provided by the state (welfare, food stamps, housing, etc. Online 1040ez filing ) , later. Online 1040ez filing Your foster child did not provide more than half of her own support for the year. Online 1040ez filing Scholarships. Online 1040ez filing   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Online 1040ez filing Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Online 1040ez filing Exception. Online 1040ez filing   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Online 1040ez filing Example 1—child files joint return. Online 1040ez filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Online 1040ez filing He earned $25,000 for the year. Online 1040ez filing The couple files a joint return. Online 1040ez filing Because your daughter and her husband file a joint return, she is not your qualifying child. Online 1040ez filing Example 2—child files joint return only as a claim for refund of withheld tax. Online 1040ez filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Online 1040ez filing Neither is required to file a tax return. Online 1040ez filing They do not have a child. Online 1040ez filing Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Online 1040ez filing The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Online 1040ez filing Example 3—child files joint return to claim American opportunity credit. Online 1040ez filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Online 1040ez filing He and his wife were not required to file a tax return. Online 1040ez filing However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Online 1040ez filing Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Online 1040ez filing The exception to the joint return test does not apply, so your son is not your qualifying child. Online 1040ez filing Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Online 1040ez filing This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Online 1040ez filing If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Online 1040ez filing Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Online 1040ez filing Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Online 1040ez filing The exemption for the child. Online 1040ez filing The child tax credit. Online 1040ez filing Head of household filing status. Online 1040ez filing The credit for child and dependent care expenses. Online 1040ez filing The exclusion from income for dependent care benefits. Online 1040ez filing The earned income credit. Online 1040ez filing The other person cannot take any of these benefits based on this qualifying child. Online 1040ez filing In other words, you and the other person cannot agree to divide these benefits between you. Online 1040ez filing The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Online 1040ez filing Tiebreaker rules. Online 1040ez filing   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Online 1040ez filing If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Online 1040ez filing If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Online 1040ez filing If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Online 1040ez filing If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Online 1040ez filing If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Online 1040ez filing If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Online 1040ez filing If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Online 1040ez filing See Example 6 . Online 1040ez filing   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Online 1040ez filing Example 1—child lived with parent and grandparent. Online 1040ez filing You and your 3-year-old daughter Jane lived with your mother all year. Online 1040ez filing You are 25 years old, unmarried, and your AGI is $9,000. Online 1040ez filing Your mother's AGI is $15,000. Online 1040ez filing Jane's father did not live with you or your daughter. Online 1040ez filing You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Online 1040ez filing Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Online 1040ez filing However, only one of you can claim her. Online 1040ez filing Jane is not a qualifying child of anyone else, including her father. Online 1040ez filing You agree to let your mother claim Jane. Online 1040ez filing This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Online 1040ez filing Example 2—parent has higher AGI than grandparent. Online 1040ez filing The facts are the same as in Example 1 except your AGI is $18,000. Online 1040ez filing Because your mother's AGI is not higher than yours, she cannot claim Jane. Online 1040ez filing Only you can claim Jane. Online 1040ez filing Example 3—two persons claim same child. Online 1040ez filing The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Online 1040ez filing In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Online 1040ez filing The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Online 1040ez filing Example 4—qualifying children split between two persons. Online 1040ez filing The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Online 1040ez filing Only one of you can claim each child. Online 1040ez filing However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Online 1040ez filing For example, if you claim one child, your mother can claim the other two. Online 1040ez filing Example 5—taxpayer who is a qualifying child. Online 1040ez filing The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Online 1040ez filing This means you are your mother's qualifying child. Online 1040ez filing If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Online 1040ez filing Example 6—child lived with both parents and grandparent. Online 1040ez filing The facts are the same as in Example 1 except you are married to your daughter's father. Online 1040ez filing The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Online 1040ez filing If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Online 1040ez filing Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Online 1040ez filing Example 7—separated parents. Online 1040ez filing You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Online 1040ez filing In August and September, your son lived with you. Online 1040ez filing For the rest of the year, your son lived with your husband, the boy's father. Online 1040ez filing Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Online 1040ez filing At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. Online 1040ez filing You and your husband will file separate returns. Online 1040ez filing Your husband agrees to let you treat your son as a qualifying child. Online 1040ez filing This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Online 1040ez filing However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Online 1040ez filing As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Online 1040ez filing Example 8—separated parents claim same child. Online 1040ez filing The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Online 1040ez filing In this case, only your husband will be allowed to treat your son as a qualifying child. Online 1040ez filing This is because, during 2013, the boy lived with him longer than with you. Online 1040ez filing If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Online 1040ez filing If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Online 1040ez filing In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Online 1040ez filing As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Online 1040ez filing Example 9—unmarried parents. Online 1040ez filing You, your 5-year-old son, and your son's father lived together all year. Online 1040ez filing You and your son's father are not married. Online 1040ez filing Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Online 1040ez filing Your AGI is $12,000 and your son's father's AGI is $14,000. Online 1040ez filing Your son's father agrees to let you claim the child as a qualifying child. Online 1040ez filing This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Online 1040ez filing Example 10—unmarried parents claim same child. Online 1040ez filing The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Online 1040ez filing In this case, only your son's father will be allowed to treat your son as a qualifying child. Online 1040ez filing This is because his AGI, $14,000, is more than your AGI, $12,000. Online 1040ez filing If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Online 1040ez filing If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Online 1040ez filing Example 11—child did not live with a parent. Online 1040ez filing You and your 7-year-old niece, your sister's child, lived with your mother all year. Online 1040ez filing You are 25 years old, and your AGI is $9,300. Online 1040ez filing Your mother's AGI is $15,000. Online 1040ez filing Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Online 1040ez filing Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Online 1040ez filing However, only your mother can treat her as a qualifying child. Online 1040ez filing This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Online 1040ez filing Applying this special rule to divorced or separated parents (or parents who live apart). Online 1040ez filing   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Online 1040ez filing However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Online 1040ez filing If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Online 1040ez filing Example 1. Online 1040ez filing You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Online 1040ez filing Your AGI is $10,000. Online 1040ez filing Your mother's AGI is $25,000. Online 1040ez filing Your son's father did not live with you or your son. Online 1040ez filing Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. Online 1040ez filing Because of this, you cannot claim an exemption or the child tax credit for your son. Online 1040ez filing However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Online 1040ez filing You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Online 1040ez filing But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Online 1040ez filing (Note: The support test does not apply for the earned income credit. Online 1040ez filing ) However, you agree to let your mother claim your son. Online 1040ez filing This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Online 1040ez filing (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Online 1040ez filing ) Example 2. Online 1040ez filing The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Online 1040ez filing Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Online 1040ez filing Example 3. Online 1040ez filing The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Online 1040ez filing Your mother also claims him as a qualifying child for head of household filing status. Online 1040ez filing You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Online 1040ez filing The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Online 1040ez filing Qualifying Relative Four tests must be met for a person to be your qualifying relative. Online 1040ez filing The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Online 1040ez filing Age. Online 1040ez filing   Unlike a qualifying child, a qualifying relative can be any age. Online 1040ez filing There is no age test for a qualifying relative. Online 1040ez filing Kidnapped child. Online 1040ez filing   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Online 1040ez filing See Publication 501 for details. Online 1040ez filing Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Online 1040ez filing Example 1. Online 1040ez filing Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Online 1040ez filing She is not your qualifying relative. Online 1040ez filing Example 2. Online 1040ez filing Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Online 1040ez filing He is not your qualifying relative. Online 1040ez filing Example 3. Online 1040ez filing Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Online 1040ez filing He may be your qualifying relative if the gross income test and the support test are met. Online 1040ez filing Example 4. Online 1040ez filing Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Online 1040ez filing He is not your qualifying child because he does not meet the residency test. Online 1040ez filing He may be your qualifying relative if the gross income test and the support test are met. Online 1040ez filing Child of person not required to file a return. Online 1040ez filing   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Online 1040ez filing Example 1—return not required. Online 1040ez filing You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Online 1040ez filing Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Online 1040ez filing Both your friend and her child are your qualifying relatives if the support test is met. Online 1040ez filing Example 2—return filed to claim refund. Online 1040ez filing The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Online 1040ez filing She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Online 1040ez filing Both your friend and her child are your qualifying relatives if the support test is met. Online 1040ez filing Example 3—earned income credit claimed. Online 1040ez filing The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Online 1040ez filing Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Online 1040ez filing Child in Canada or Mexico. Online 1040ez filing   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Online 1040ez filing If the child does not live with you, the child does not meet the residency test to be your qualifying child. Online 1040ez filing However, the child may still be your qualifying relative. Online 1040ez filing If the persons the child does live with are not U. Online 1040ez filing S. Online 1040ez filing citizens and have no U. Online 1040ez filing S. Online 1040ez filing gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Online 1040ez filing If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Online 1040ez filing   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Online 1040ez filing S. Online 1040ez filing citizen, U. Online 1040ez filing S. Online 1040ez filing resident alien, or U. Online 1040ez filing S. Online 1040ez filing national. Online 1040ez filing There is an exception for certain adopted children who lived with you all year. Online 1040ez filing See Citizen or Resident Test , earlier. Online 1040ez filing Example. Online 1040ez filing You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Online 1040ez filing You are single and live in the United States. Online 1040ez filing Your mother is not a U. Online 1040ez filing S. Online 1040ez filing citizen and has no U. Online 1040ez filing S. Online 1040ez filing income, so she is not a “taxpayer. Online 1040ez filing ” Your children are not your qualifying children because they do not meet the residency test. Online 1040ez filing But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Online 1040ez filing You may also be able to claim your mother as a dependent if the gross income and support tests are met. Online 1040ez filing Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Online 1040ez filing If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Online 1040ez filing However, see Personal Exemptions , earlier. Online 1040ez filing Relatives who do not have to live with you. Online 1040ez filing   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Online 1040ez filing Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Online 1040ez filing (A legally adopted child is considered your child. Online 1040ez filing ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Online 1040ez filing Your father, mother, grandparent, or other direct ancestor, but not foster parent. Online 1040ez filing Your stepfather or stepmother. Online 1040ez filing A son or daughter of your brother or sister. Online 1040ez filing A son or daughter of your half brother or half sister. Online 1040ez filing A brother or sister of your father or mother. Online 1040ez filing Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Online 1040ez filing Any of these relationships that were established by marriage are not ended by death or divorce. Online 1040ez filing Example. Online 1040ez filing You and your wife began supporting your wife's father, a widower, in 2006. Online 1040ez filing Your wife died in 2012. Online 1040ez filing Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Online 1040ez filing You can claim him as a dependent if all other tests are met, including the gross income test and support test. Online 1040ez filing Foster child. Online 1040ez filing   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Online 1040ez filing Joint return. Online 1040ez filing   If you file a joint return, the person can be related to either you or your spouse. Online 1040ez filing Also, the person does not need to be related to the spouse who provides support. Online 1040ez filing   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Online 1040ez filing However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Online 1040ez filing Temporary absences. Online 1040ez filing   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Online 1040ez filing   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Online 1040ez filing Death or birth. Online 1040ez filing   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Online 1040ez filing The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Online 1040ez filing The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Online 1040ez filing   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Online 1040ez filing Example. Online 1040ez filing Your dependent mother died on January 15. Online 1040ez filing She met the tests to be your qualifying relative. Online 1040ez filing The other tests to claim an exemption for a dependent were also met. Online 1040ez filing You can claim an exemption for her on your return. Online 1040ez filing Local law violated. Online 1040ez filing   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Online 1040ez filing Example. Online 1040ez filing Your girlfriend lived with you as a member of your household all year. Online 1040ez filing However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Online 1040ez filing Therefore, she does not meet this test and you cannot claim her as a dependent. Online 1040ez filing Adopted child. Online 1040ez filing   An adopted child is always treated as your own child. Online 1040ez filing The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Online 1040ez filing Cousin. Online 1040ez filing   Your cousin meets this test only if he or she lives with you all year as a member of your household. Online 1040ez filing A cousin is a descendant of a brother or sister of your father or mother. Online 1040ez filing Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Online 1040ez filing Gross income defined. Online 1040ez filing   Gross income is all income in the form of money, property, and services that is not exempt from tax. Online 1040ez filing   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Online 1040ez filing   Gross receipts from rental property are gross income. Online 1040ez filing Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Online 1040ez filing   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Online 1040ez filing    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Online 1040ez filing Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Online 1040ez filing For more information about scholarships, see chapter 12. Online 1040ez filing   Tax-exempt income, such as certain social security benefits, is not included in gross income. Online 1040ez filing Disabled dependent working at sheltered workshop. Online 1040ez filing   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Online 1040ez filing The availability of medical care at the workshop must be the main reason for the individual's presence there. Online 1040ez filing Also, the income must come solely from activities at the workshop that are incident to this medical care. Online 1040ez filing   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Online 1040ez filing S. Online 1040ez filing possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Online 1040ez filing “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Online 1040ez filing Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Online 1040ez filing However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Online 1040ez filing How to determine if support test is met. Online 1040ez filing   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Online 1040ez filing This includes support the person provided from his or her own funds. Online 1040ez filing   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Online 1040ez filing Person's own funds not used for support. Online 1040ez filing   A person's own funds are not support unless they are actually spent for support. Online 1040ez filing Example. Online 1040ez filing Your mother received $2,400 in social security benefits and $300 in interest. Online 1040ez filing She paid $2,000 for lodging and $400 for recreation. Online 1040ez filing She put $300 in a savings account. Online 1040ez filing Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Online 1040ez filing If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Online 1040ez filing Child's wages used for own support. Online 1040ez filing   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Online 1040ez filing Year support is provided. Online 1040ez filing   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Online 1040ez filing   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Online 1040ez filing Armed Forces dependency allotments. Online 1040ez filing   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Online 1040ez filing If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Online 1040ez filing Example. Online 1040ez filing You are in the Armed Forces. Online 1040ez filing You authorize an allotment for your widowed mother that she uses to support herself and her sister. Online 1040ez filing If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Online 1040ez filing Tax-exempt military quarters allowances. Online 1040ez filing   These allowances are treated the same way as dependency allotments in figuring support. Online 1040ez filing The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Online 1040ez filing Tax-exempt income. Online 1040ez filing   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Online 1040ez filing Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Online 1040ez filing Example 1. Online 1040ez filing You provide $4,000 toward your mother's support during the year. Online 1040ez filing She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Online 1040ez filing She uses all these for her support. Online 1040ez filing You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Online 1040ez filing Example 2. Online 1040ez filing Your niece takes out a student loan of $2,500 a
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The Online 1040ez Filing

Online 1040ez filing Index A Adopted child, Adopted child. Online 1040ez filing Adoption taxpayer identification number (ATIN), Married child. Online 1040ez filing Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Online 1040ez filing , Military personnel stationed outside the United States. Online 1040ez filing , Temporary absences. Online 1040ez filing , Joint Return Test, Military personnel stationed outside the United States. Online 1040ez filing , Nontaxable combat pay. Online 1040ez filing Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Online 1040ez filing Basic Allowance for Subsistence (BAS), Nontaxable military pay. Online 1040ez filing C Child Adopted child, Adopted child. Online 1040ez filing Birth or death of, Birth or death of child. Online 1040ez filing Foster child, Relationship Test, Foster child. Online 1040ez filing , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Online 1040ez filing Married child, Married child. Online 1040ez filing Child support, Income That Is Not Earned Income Clergy, Clergy. Online 1040ez filing Combat zone pay, Nontaxable combat pay. Online 1040ez filing Community property, Community property. Online 1040ez filing , Community property. Online 1040ez filing D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Online 1040ez filing Domestic partner, Nevada, Washington, and California domestic partners. Online 1040ez filing E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Online 1040ez filing , Military personnel stationed outside the United States. Online 1040ez filing F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Online 1040ez filing , No SSN. Online 1040ez filing , Form 1040. Online 1040ez filing 1040A, Adjusted gross income (AGI). Online 1040ez filing , No SSN. Online 1040ez filing , Form 1040A. Online 1040ez filing 1040EZ, Adjusted gross income (AGI). Online 1040ez filing , No SSN. Online 1040ez filing , Form 1040EZ. Online 1040ez filing 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Online 1040ez filing 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Online 1040ez filing , Approved Form 4361 or Form 4029, Form 4029. Online 1040ez filing 4361, Minister's housing. Online 1040ez filing , Approved Form 4361 or Form 4029, Form 4361. Online 1040ez filing 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Online 1040ez filing 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Online 1040ez filing , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Online 1040ez filing , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Online 1040ez filing H Head of household, Community property. Online 1040ez filing , Spouse did not live with you. Online 1040ez filing , Community property. Online 1040ez filing , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Online 1040ez filing Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Online 1040ez filing , Homeless shelter. Online 1040ez filing I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Online 1040ez filing , Married child. Online 1040ez filing Inmate, Earnings while an inmate. Online 1040ez filing , Figuring earned income. Online 1040ez filing Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Online 1040ez filing M Married child, Married child. Online 1040ez filing Married filing a joint return, Rule 4—You Must Be a U. Online 1040ez filing S. Online 1040ez filing Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Online 1040ez filing Military Combat pay, Nontaxable military pay. Online 1040ez filing Nontaxable pay, Nontaxable military pay. Online 1040ez filing Outside U. Online 1040ez filing S. Online 1040ez filing , Military personnel stationed outside the United States. Online 1040ez filing Minister, Net earnings from self-employment. Online 1040ez filing , Minister's housing. Online 1040ez filing , Church employees. Online 1040ez filing N Net earnings, self-employment, Net earnings from self-employment. Online 1040ez filing Nonresident alien, Rule 4—You Must Be a U. Online 1040ez filing S. Online 1040ez filing Citizen or Resident Alien All Year, Step 1. Online 1040ez filing O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Online 1040ez filing , Examples. Online 1040ez filing , Special rule for divorced or separated parents (or parents who live apart). Online 1040ez filing Passive activity, Worksheet 1. Online 1040ez filing Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Online 1040ez filing Prisoner, Figuring earned income. Online 1040ez filing Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Online 1040ez filing Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Online 1040ez filing Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Online 1040ez filing , Earned Income Schedules: C, EIC Worksheet A. Online 1040ez filing , EIC Worksheet B. Online 1040ez filing C-EZ, EIC Worksheet A. Online 1040ez filing , EIC Worksheet B. Online 1040ez filing EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Online 1040ez filing , Figuring earned income. Online 1040ez filing , Nontaxable combat pay. Online 1040ez filing , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Online 1040ez filing , Schedule EIC SE, Figuring earned income. Online 1040ez filing , Clergy. Online 1040ez filing , Church employees. Online 1040ez filing , EIC Worksheet A. Online 1040ez filing , EIC Worksheet B. Online 1040ez filing , Net earnings from self-employment $400 or more. Online 1040ez filing , When to use the optional methods of figuring net earnings. Online 1040ez filing , When both spouses have self-employment income. Online 1040ez filing School, School defined. Online 1040ez filing Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Online 1040ez filing , EIC Worksheet B. Online 1040ez filing Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Online 1040ez filing Separated parents, special rule, Married child. Online 1040ez filing Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Online 1040ez filing , No SSN. Online 1040ez filing , Getting an SSN. Online 1040ez filing , Married child. Online 1040ez filing , Exception for math or clerical errors. Online 1040ez filing Statutory employee, Statutory employee. Online 1040ez filing , Figuring earned income. Online 1040ez filing , EIC Worksheet A. Online 1040ez filing , Statutory employees. Online 1040ez filing Strike benefits, Strike benefits. Online 1040ez filing Student, Student defined. Online 1040ez filing T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Online 1040ez filing Individual taxpayer identification number (ITIN), Other taxpayer identification number. Online 1040ez filing Social security number (SSN), Other taxpayer identification number. Online 1040ez filing Tiebreaker rules, Tiebreaker rules. Online 1040ez filing Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Online 1040ez filing , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Online 1040ez filing V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Online 1040ez filing , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Online 1040ez filing Worksheet 1, Worksheet 1. Online 1040ez filing Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Online 1040ez filing Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications