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2013 Amended Tax Return Form

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2013 Amended Tax Return Form

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

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Website: National War College

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Washington, DC 20319-4078

Phone Number: (202) 685-3674

The 2013 Amended Tax Return Form

2013 amended tax return form Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. 2013 amended tax return form A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. 2013 amended tax return form Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. 2013 amended tax return form Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. 2013 amended tax return form Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. 2013 amended tax return form Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. 2013 amended tax return form Solicitud de una copia, Solicitud de copia de la declaración de impuestos. 2013 amended tax return form Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. 2013 amended tax return form Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. 2013 amended tax return form Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. 2013 amended tax return form Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. 2013 amended tax return form Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. 2013 amended tax return form Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. 2013 amended tax return form Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. 2013 amended tax return form Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. 2013 amended tax return form Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications