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1040x Form 2011 Turbotax

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1040x Form 2011 Turbotax

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

E-file to Remain Open for Hurricane Irene Victims through Oct. 31

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The 1040x Form 2011 Turbotax

1040x form 2011 turbotax 7. 1040x form 2011 turbotax   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040x form 2011 turbotax Free help with your tax return. 1040x form 2011 turbotax   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x form 2011 turbotax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x form 2011 turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form 2011 turbotax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x form 2011 turbotax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x form 2011 turbotax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x form 2011 turbotax gov, download the IRS2Go app, or call 1-800-906-9887. 1040x form 2011 turbotax   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x form 2011 turbotax To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x form 2011 turbotax aarp. 1040x form 2011 turbotax org/money/taxaide or call 1-888-227-7669. 1040x form 2011 turbotax For more information on these programs, go to IRS. 1040x form 2011 turbotax gov and enter “VITA” in the search box. 1040x form 2011 turbotax Internet. 1040x form 2011 turbotax    IRS. 1040x form 2011 turbotax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x form 2011 turbotax Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form 2011 turbotax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x form 2011 turbotax Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x form 2011 turbotax gov or download the IRS2Go app and select the Refund Status option. 1040x form 2011 turbotax The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form 2011 turbotax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040x form 2011 turbotax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form 2011 turbotax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form 2011 turbotax Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x form 2011 turbotax No need to wait on the phone or stand in line. 1040x form 2011 turbotax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040x form 2011 turbotax When you reach the response screen, you can print the entire interview and the final response for your records. 1040x form 2011 turbotax New subject areas are added on a regular basis. 1040x form 2011 turbotax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x form 2011 turbotax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x form 2011 turbotax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x form 2011 turbotax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x form 2011 turbotax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040x form 2011 turbotax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040x form 2011 turbotax You can also ask the IRS to mail a return or an account transcript to you. 1040x form 2011 turbotax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x form 2011 turbotax gov or by calling 1-800-908-9946. 1040x form 2011 turbotax Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x form 2011 turbotax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x form 2011 turbotax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x form 2011 turbotax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040x form 2011 turbotax Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x form 2011 turbotax gov and enter Where's My Amended Return? in the search box. 1040x form 2011 turbotax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form 2011 turbotax It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form 2011 turbotax Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x form 2011 turbotax gov. 1040x form 2011 turbotax Select the Payment tab on the front page of IRS. 1040x form 2011 turbotax gov for more information. 1040x form 2011 turbotax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x form 2011 turbotax Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x form 2011 turbotax gov. 1040x form 2011 turbotax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x form 2011 turbotax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x form 2011 turbotax gov. 1040x form 2011 turbotax Request an Electronic Filing PIN by going to IRS. 1040x form 2011 turbotax gov and entering Electronic Filing PIN in the search box. 1040x form 2011 turbotax Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x form 2011 turbotax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x form 2011 turbotax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x form 2011 turbotax An employee can answer questions about your tax account or help you set up a payment plan. 1040x form 2011 turbotax Before you visit, check the Office Locator on IRS. 1040x form 2011 turbotax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x form 2011 turbotax If you have a special need, such as a disability, you can request an appointment. 1040x form 2011 turbotax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x form 2011 turbotax Apply for an Employer Identification Number (EIN). 1040x form 2011 turbotax Go to IRS. 1040x form 2011 turbotax gov and enter Apply for an EIN in the search box. 1040x form 2011 turbotax Read the Internal Revenue Code, regulations, or other official guidance. 1040x form 2011 turbotax Read Internal Revenue Bulletins. 1040x form 2011 turbotax Sign up to receive local and national tax news and more by email. 1040x form 2011 turbotax Just click on “subscriptions” above the search box on IRS. 1040x form 2011 turbotax gov and choose from a variety of options. 1040x form 2011 turbotax Phone. 1040x form 2011 turbotax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x form 2011 turbotax Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form 2011 turbotax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x form 2011 turbotax gov, or download the IRS2Go app. 1040x form 2011 turbotax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x form 2011 turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form 2011 turbotax Most VITA and TCE sites offer free electronic filing. 1040x form 2011 turbotax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x form 2011 turbotax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x form 2011 turbotax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040x form 2011 turbotax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x form 2011 turbotax The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form 2011 turbotax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form 2011 turbotax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x form 2011 turbotax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form 2011 turbotax Note, the above information is for our automated hotline. 1040x form 2011 turbotax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040x form 2011 turbotax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x form 2011 turbotax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form 2011 turbotax It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form 2011 turbotax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040x form 2011 turbotax You should receive your order within 10 business days. 1040x form 2011 turbotax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x form 2011 turbotax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040x form 2011 turbotax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x form 2011 turbotax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x form 2011 turbotax These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x form 2011 turbotax Walk-in. 1040x form 2011 turbotax   You can find a selection of forms, publications and services — in-person. 1040x form 2011 turbotax Products. 1040x form 2011 turbotax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x form 2011 turbotax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x form 2011 turbotax Services. 1040x form 2011 turbotax You can walk in to your local TAC for face-to-face tax help. 1040x form 2011 turbotax An employee can answer questions about your tax account or help you set up a payment plan. 1040x form 2011 turbotax Before visiting, use the Office Locator tool on IRS. 1040x form 2011 turbotax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x form 2011 turbotax Mail. 1040x form 2011 turbotax   You can send your order for forms, instructions, and publications to the address below. 1040x form 2011 turbotax You should receive a response within 10 business days after your request is received. 1040x form 2011 turbotax Internal Revenue Service 1201 N. 1040x form 2011 turbotax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x form 2011 turbotax The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x form 2011 turbotax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x form 2011 turbotax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x form 2011 turbotax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x form 2011 turbotax You face (or your business is facing) an immediate threat of adverse action. 1040x form 2011 turbotax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x form 2011 turbotax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x form 2011 turbotax Here's why we can help: TAS is an independent organization within the IRS. 1040x form 2011 turbotax Our advocates know how to work with the IRS. 1040x form 2011 turbotax Our services are free and tailored to meet your needs. 1040x form 2011 turbotax We have offices in every state, the District of Columbia, and Puerto Rico. 1040x form 2011 turbotax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040x form 2011 turbotax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x form 2011 turbotax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x form 2011 turbotax Low Income Taxpayer Clinics. 1040x form 2011 turbotax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x form 2011 turbotax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x form 2011 turbotax Visit www. 1040x form 2011 turbotax TaxpayerAdvocate. 1040x form 2011 turbotax irs. 1040x form 2011 turbotax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x form 2011 turbotax Prev  Up  Next   Home   More Online Publications