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Best online tax software for military 3. Best online tax software for military   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. Best online tax software for military Taxpayer identification numbers for aliens. Best online tax software for military Taxpayer identification numbers for adoptees. Best online tax software for military What's New Exemption amount. Best online tax software for military  The amount you can deduct for each exemption has increased. Best online tax software for military It was $3,800 for 2012. Best online tax software for military It is $3,900 for 2013. Best online tax software for military Exemption phaseout. Best online tax software for military  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Best online tax software for military 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). Best online tax software for military See Phaseout of Exemptions , later. Best online tax software for military Introduction This chapter discusses the following topics. Best online tax software for military Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Best online tax software for military Exemptions for dependents — You generally can take an exemption for each of your dependents. Best online tax software for military A dependent is your qualifying child or qualifying relative. 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Best online tax software for military How to claim exemptions. Best online tax software for military    How you claim an exemption on your tax return depends on which form you file. Best online tax software for military    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Best online tax software for military    If you file Form 1040A, complete lines 6a through 6d. Best online tax software for military The total number of exemptions you can claim is the total in the box on line 6d. Best online tax software for military Also complete line 26. Best online tax software for military   If you file Form 1040, complete lines 6a through 6d. Best online tax software for military The total number of exemptions you can claim is the total in the box on line 6d. Best online tax software for military Also complete line 42. Best online tax software for military 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). Best online tax software for military While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Best online tax software for military Personal Exemptions You are generally allowed one exemption for yourself. Best online tax software for military If you are married, you may be allowed one exemption for your spouse. Best online tax software for military These are called personal exemptions. 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Best online tax software for military This is true even if the other taxpayer does not actually claim your spouse as a dependent. Best online tax software for military 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. Best online tax software for military S. Best online tax software for military tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Best online tax software for military Death of spouse. Best online tax software for military   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 . Best online tax software for military 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 . Best online tax software for military   If you remarried during the year, you cannot take an exemption for your deceased spouse. Best online tax software for military   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. Best online tax software for military If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Best online tax software for military Divorced or separated spouse. Best online tax software for military   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Best online tax software for military This rule applies even if you provided all of your former spouse's support. Best online tax software for military Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Best online tax software for military You can claim an exemption for a dependent even if your dependent files a return. Best online tax software for military The term “dependent” means: A qualifying child, or A qualifying relative. Best online tax software for military The terms “ qualifying child ” and “ qualifying relative ” are defined later. Best online tax software for military You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Best online tax software for military Dependent taxpayer test. Best online tax software for military Joint return test. Best online tax software for military Citizen or resident test. Best online tax software for military These three tests are explained in detail later. Best online tax software for military All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Best online tax software for military Table 3-1. Best online tax software for military Overview of the Rules for Claiming an Exemption for a Dependent Caution. Best online tax software for military This table is only an overview of the rules. Best online tax software for military For details, see the rest of this chapter. Best online tax software for military You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Best online tax software for military   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. Best online tax software for military   You cannot claim a person as a dependent unless that person is a U. Best online tax software for military S. Best online tax software for military citizen, U. Best online tax software for military S. Best online tax software for military resident alien, U. Best online tax software for military S. Best online tax software for military national, or a resident of Canada or Mexico. Best online tax software for military 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Best online tax software for military   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. 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Best online tax software for military 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. Best online tax software for military 3There is an exception if the person is disabled and has income from a sheltered workshop. Best online tax software for military 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Best online tax software for military Dependent not allowed a personal exemption. Best online tax software for military 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. Best online tax software for military This is true even if you do not claim the dependent's exemption on your return. 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Best online tax software for military   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. Best online tax software for military The decree or agreement must state all three of the following. Best online tax software for military The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Best online tax software for military The custodial parent will not claim the child as a dependent for the year. Best online tax software for military The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Best online tax software for military   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Best online tax software for military The cover page (write the other parent's social security number on this page). Best online tax software for military The pages that include all of the information identified in items (1) through (3) above. Best online tax software for military The signature page with the other parent's signature and the date of the agreement. Best online tax software for military Post-2008 divorce decree or separation agreement. Best online tax software for military   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. Best online tax software for military 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. Best online tax software for military The form or statement must release the custodial parent's claim to the child without any conditions. Best online tax software for military For example, the release must not depend on the noncustodial parent paying support. Best online tax software for military    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Best online tax software for military Revocation of release of claim to an exemption. Best online tax software for military   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). Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Remarried parent. Best online tax software for military   If you remarry, the support provided by your new spouse is treated as provided by you. Best online tax software for military Parents who never married. Best online tax software for military   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. Best online tax software for military 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. Best online tax software for military This test is different from the support test to be a qualifying relative, which is described later. Best online tax software for military However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Best online tax software for military 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. Best online tax software for military Worksheet 3-1. Best online tax software for military Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Best online tax software for military 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. Best online tax software for military Do not include funds provided by the state; include those amounts on line 23 instead 1. Best online tax software for military     2. Best online tax software for military Enter the amount on line 1 that was used for the person's support 2. Best online tax software for military     3. Best online tax software for military Enter the amount on line 1 that was used for other purposes 3. Best online tax software for military     4. Best online tax software for military Enter the total amount in the person's savings and other accounts at the end of the year 4. Best online tax software for military     5. Best online tax software for military Add lines 2 through 4. Best online tax software for military (This amount should equal line 1. Best online tax software for military ) 5. Best online tax software for military     Expenses for Entire Household (where the person you supported lived)       6. Best online tax software for military Lodging (complete line 6a or 6b):         a. Best online tax software for military Enter the total rent paid 6a. Best online tax software for military       b. Best online tax software for military Enter the fair rental value of the home. Best online tax software for military If the person you supported owned the home,  also include this amount in line 21 6b. Best online tax software for military     7. Best online tax software for military Enter the total food expenses 7. Best online tax software for military     8. Best online tax software for military Enter the total amount of utilities (heat, light, water, etc. Best online tax software for military not included in line 6a or 6b) 8. Best online tax software for military     9. Best online tax software for military Enter the total amount of repairs (not included in line 6a or 6b) 9. Best online tax software for military     10. Best online tax software for military Enter the total of other expenses. Best online tax software for military Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Best online tax software for military     11. Best online tax software for military Add lines 6a through 10. Best online tax software for military These are the total household expenses 11. Best online tax software for military     12. Best online tax software for military Enter total number of persons who lived in the household 12. Best online tax software for military     Expenses for the Person You Supported       13. Best online tax software for military Divide line 11 by line 12. Best online tax software for military This is the person's share of the household expenses 13. Best online tax software for military     14. Best online tax software for military Enter the person's total clothing expenses 14. Best online tax software for military     15. Best online tax software for military Enter the person's total education expenses 15. Best online tax software for military     16. Best online tax software for military Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Best online tax software for military     17. Best online tax software for military Enter the person's total travel and recreation expenses 17. Best online tax software for military     18. Best online tax software for military Enter the total of the person's other expenses 18. Best online tax software for military     19. Best online tax software for military Add lines 13 through 18. Best online tax software for military This is the total cost of the person's support for the year 19. Best online tax software for military     Did the Person Provide More Than Half of His or Her Own Support?       20. Best online tax software for military Multiply line 19 by 50% (. Best online tax software for military 50) 20. Best online tax software for military     21. Best online tax software for military Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Best online tax software for military This is the amount the person provided for his or her own support 21. Best online tax software for military     22. Best online tax software for military Is line 21 more than line 20?   No. Best online tax software for military You meet the support test for this person to be your qualifying child. Best online tax software for military If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Best online tax software for military Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Best online tax software for military    Yes. Best online tax software for military You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Best online tax software for military Stop here. Best online tax software for military        Did You Provide More Than Half?       23. Best online tax software for military Enter the amount others provided for the person's support. Best online tax software for military Include amounts provided by state, local, and other welfare societies or agencies. Best online tax software for military Do not include any amounts included on line 1 23. Best online tax software for military     24. Best online tax software for military Add lines 21 and 23 24. Best online tax software for military     25. Best online tax software for military Subtract line 24 from line 19. Best online tax software for military This is the amount you provided for the person's support 25. Best online tax software for military     26. Best online tax software for military Is line 25 more than line 20?   Yes. Best online tax software for military You meet the support test for this person to be your qualifying relative. Best online tax software for military    No. Best online tax software for military You do not meet the support test for this person to be your qualifying relative. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military   Example. Best online tax software for military You provided $4,000 toward your 16-year-old son's support for the year. Best online tax software for military He has a part-time job and provided $6,000 to his own support. Best online tax software for military He provided more than half of his own support for the year. Best online tax software for military He is not your qualifying child. Best online tax software for military Foster care payments and expenses. Best online tax software for military   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Best online tax software for military 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. Best online tax software for military   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. Best online tax software for military For more information about the deduction for charitable contributions, see chapter 24. Best online tax software for military If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Best online tax software for military   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Best online tax software for military Example 1. Best online tax software for military Lauren, a foster child, lived with Mr. Best online tax software for military and Mrs. Best online tax software for military Smith for the last 3 months of the year. Best online tax software for military The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Best online tax software for military They did not care for her as a trade or business or to benefit the agency that placed her in their home. Best online tax software for military The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Best online tax software for military Example 2. Best online tax software for military You provided $3,000 toward your 10-year-old foster child's support for the year. Best online tax software for military The state government provided $4,000, which is considered support provided by the state, not by the child. Best online tax software for military See Support provided by the state (welfare, food stamps, housing, etc. Best online tax software for military ) , later. Best online tax software for military Your foster child did not provide more than half of her own support for the year. Best online tax software for military Scholarships. Best online tax software for military   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. Best online tax software for military Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Best online tax software for military Exception. Best online tax software for military   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. Best online tax software for military Example 1—child files joint return. Best online tax software for military You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Best online tax software for military He earned $25,000 for the year. Best online tax software for military The couple files a joint return. Best online tax software for military Because your daughter and her husband file a joint return, she is not your qualifying child. Best online tax software for military Example 2—child files joint return only as a claim for refund of withheld tax. Best online tax software for military Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Best online tax software for military Neither is required to file a tax return. Best online tax software for military They do not have a child. Best online tax software for military Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Best online tax software for military The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Best online tax software for military Example 3—child files joint return to claim American opportunity credit. Best online tax software for military The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Best online tax software for military He and his wife were not required to file a tax return. Best online tax software for military However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Best online tax software for military 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. Best online tax software for military The exception to the joint return test does not apply, so your son is not your qualifying child. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Best online tax software for military 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). Best online tax software for military The exemption for the child. Best online tax software for military The child tax credit. Best online tax software for military Head of household filing status. Best online tax software for military The credit for child and dependent care expenses. Best online tax software for military The exclusion from income for dependent care benefits. Best online tax software for military The earned income credit. Best online tax software for military The other person cannot take any of these benefits based on this qualifying child. Best online tax software for military In other words, you and the other person cannot agree to divide these benefits between you. Best online tax software for military The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Best online tax software for military Tiebreaker rules. Best online tax software for military   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Best online tax software for military If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military See Example 6 . Best online tax software for military   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. Best online tax software for military Example 1—child lived with parent and grandparent. Best online tax software for military You and your 3-year-old daughter Jane lived with your mother all year. Best online tax software for military You are 25 years old, unmarried, and your AGI is $9,000. Best online tax software for military Your mother's AGI is $15,000. Best online tax software for military Jane's father did not live with you or your daughter. Best online tax software for military You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Best online tax software for military 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. Best online tax software for military However, only one of you can claim her. Best online tax software for military Jane is not a qualifying child of anyone else, including her father. Best online tax software for military You agree to let your mother claim Jane. Best online tax software for military 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). Best online tax software for military Example 2—parent has higher AGI than grandparent. Best online tax software for military The facts are the same as in Example 1 except your AGI is $18,000. Best online tax software for military Because your mother's AGI is not higher than yours, she cannot claim Jane. Best online tax software for military Only you can claim Jane. Best online tax software for military Example 3—two persons claim same child. Best online tax software for military The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Best online tax software for military In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Best online tax software for military The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Best online tax software for military Example 4—qualifying children split between two persons. Best online tax software for military 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. Best online tax software for military Only one of you can claim each child. Best online tax software for military However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Best online tax software for military For example, if you claim one child, your mother can claim the other two. Best online tax software for military Example 5—taxpayer who is a qualifying child. Best online tax software for military 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. Best online tax software for military This means you are your mother's qualifying child. Best online tax software for military 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. Best online tax software for military Example 6—child lived with both parents and grandparent. Best online tax software for military The facts are the same as in Example 1 except you are married to your daughter's father. Best online tax software for military The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Best online tax software for military If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Best online tax software for military 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. Best online tax software for military Example 7—separated parents. Best online tax software for military You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Best online tax software for military In August and September, your son lived with you. Best online tax software for military For the rest of the year, your son lived with your husband, the boy's father. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military You and your husband will file separate returns. Best online tax software for military Your husband agrees to let you treat your son as a qualifying child. Best online tax software for military 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). Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Example 8—separated parents claim same child. Best online tax software for military The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Best online tax software for military In this case, only your husband will be allowed to treat your son as a qualifying child. Best online tax software for military This is because, during 2013, the boy lived with him longer than with you. Best online tax software for military If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Best online tax software for military If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Example 9—unmarried parents. Best online tax software for military You, your 5-year-old son, and your son's father lived together all year. Best online tax software for military You and your son's father are not married. Best online tax software for military 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. Best online tax software for military Your AGI is $12,000 and your son's father's AGI is $14,000. Best online tax software for military Your son's father agrees to let you claim the child as a qualifying child. Best online tax software for military 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). Best online tax software for military Example 10—unmarried parents claim same child. Best online tax software for military 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. Best online tax software for military In this case, only your son's father will be allowed to treat your son as a qualifying child. Best online tax software for military This is because his AGI, $14,000, is more than your AGI, $12,000. 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Best online tax software for military 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. Best online tax software for military However, only your mother can treat her as a qualifying child. Best online tax software for military This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Best online tax software for military Applying this special rule to divorced or separated parents (or parents who live apart). Best online tax software for military   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. 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Best online tax software for military 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. Best online tax software for military Because of this, you cannot claim an exemption or the child tax credit for your son. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military (Note: The support test does not apply for the earned income credit. Best online tax software for military ) However, you agree to let your mother claim your son. Best online tax software for military 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. Best online tax software for military (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Best online tax software for military ) Example 2. 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Best online tax software for military 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. Best online tax software for military He is not your qualifying child because he does not meet the residency test. Best online tax software for military He may be your qualifying relative if the gross income test and the support test are met. Best online tax software for military Child of person not required to file a return. Best online tax software for military   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. Best online tax software for military Example 1—return not required. Best online tax software for military You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Best online tax software for military Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Best online tax software for military Both your friend and her child are your qualifying relatives if the support test is met. Best online tax software for military Example 2—return filed to claim refund. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Both your friend and her child are your qualifying relatives if the support test is met. Best online tax software for military Example 3—earned income credit claimed. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Child in Canada or Mexico. Best online tax software for military   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Best online tax software for military If the child does not live with you, the child does not meet the residency test to be your qualifying child. Best online tax software for military However, the child may still be your qualifying relative. Best online tax software for military If the persons the child does live with are not U. Best online tax software for military S. Best online tax software for military citizens and have no U. Best online tax software for military S. Best online tax software for military gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Best online tax software for military 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. Best online tax software for military   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. Best online tax software for military S. Best online tax software for military citizen, U. Best online tax software for military S. Best online tax software for military resident alien, or U. Best online tax software for military S. Best online tax software for military national. Best online tax software for military There is an exception for certain adopted children who lived with you all year. Best online tax software for military See Citizen or Resident Test , earlier. Best online tax software for military Example. Best online tax software for military You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Best online tax software for military You are single and live in the United States. Best online tax software for military Your mother is not a U. Best online tax software for military S. Best online tax software for military citizen and has no U. Best online tax software for military S. Best online tax software for military income, so she is not a “taxpayer. Best online tax software for military ” Your children are not your qualifying children because they do not meet the residency test. Best online tax software for military But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Best online tax software for military You may also be able to claim your mother as a dependent if the gross income and support tests are met. Best online tax software for military 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 . Best online tax software for military If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Best online tax software for military However, see Personal Exemptions , earlier. Best online tax software for military Relatives who do not have to live with you. Best online tax software for military   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. Best online tax software for military Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Best online tax software for military (A legally adopted child is considered your child. Best online tax software for military ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Best online tax software for military Your father, mother, grandparent, or other direct ancestor, but not foster parent. Best online tax software for military Your stepfather or stepmother. Best online tax software for military A son or daughter of your brother or sister. Best online tax software for military A son or daughter of your half brother or half sister. Best online tax software for military A brother or sister of your father or mother. Best online tax software for military Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Best online tax software for military Any of these relationships that were established by marriage are not ended by death or divorce. Best online tax software for military Example. Best online tax software for military You and your wife began supporting your wife's father, a widower, in 2006. Best online tax software for military Your wife died in 2012. Best online tax software for military Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Best online tax software for military You can claim him as a dependent if all other tests are met, including the gross income test and support test. Best online tax software for military Foster child. Best online tax software for military   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. Best online tax software for military Joint return. Best online tax software for military   If you file a joint return, the person can be related to either you or your spouse. Best online tax software for military Also, the person does not need to be related to the spouse who provides support. Best online tax software for military   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. Best online tax software for military 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. Best online tax software for military Temporary absences. Best online tax software for military   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. Best online tax software for military   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. Best online tax software for military Death or birth. Best online tax software for military   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Best online tax software for military Example. Best online tax software for military Your dependent mother died on January 15. Best online tax software for military She met the tests to be your qualifying relative. Best online tax software for military The other tests to claim an exemption for a dependent were also met. Best online tax software for military You can claim an exemption for her on your return. Best online tax software for military Local law violated. Best online tax software for military   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Best online tax software for military Example. Best online tax software for military Your girlfriend lived with you as a member of your household all year. Best online tax software for military However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Best online tax software for military Therefore, she does not meet this test and you cannot claim her as a dependent. Best online tax software for military Adopted child. Best online tax software for military   An adopted child is always treated as your own child. Best online tax software for military The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Best online tax software for military Cousin. Best online tax software for military   Your cousin meets this test only if he or she lives with you all year as a member of your household. Best online tax software for military A cousin is a descendant of a brother or sister of your father or mother. Best online tax software for military Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Best online tax software for military Gross income defined. Best online tax software for military   Gross income is all income in the form of money, property, and services that is not exempt from tax. Best online tax software for military   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. Best online tax software for military   Gross receipts from rental property are gross income. Best online tax software for military Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Best online tax software for military   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Best online tax software for military    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Best online tax software for military 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. Best online tax software for military For more information about scholarships, see chapter 12. Best online tax software for military   Tax-exempt income, such as certain social security benefits, is not included in gross income. Best online tax software for military Disabled dependent working at sheltered workshop. Best online tax software for military   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. Best online tax software for military The availability of medical care at the workshop must be the main reason for the individual's presence there. Best online tax software for military Also, the income must come solely from activities at the workshop that are incident to this medical care. Best online tax software for military   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. Best online tax software for military S. Best online tax software for military possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Best online tax software for military “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military How to determine if support test is met. Best online tax software for military   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. Best online tax software for military This includes support the person provided from his or her own funds. Best online tax software for military   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Best online tax software for military Person's own funds not used for support. Best online tax software for military   A person's own funds are not support unless they are actually spent for support. Best online tax software for military Example. Best online tax software for military Your mother received $2,400 in social security benefits and $300 in interest. Best online tax software for military She paid $2,000 for lodging and $400 for recreation. Best online tax software for military She put $300 in a savings account. Best online tax software for military 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. Best online tax software for military 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. Best online tax software for military Child's wages used for own support. Best online tax software for military   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. Best online tax software for military Year support is provided. Best online tax software for military   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. Best online tax software for military   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. Best online tax software for military Armed Forces dependency allotments. Best online tax software for military   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. Best online tax software for military If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Best online tax software for military Example. Best online tax software for military You are in the Armed Forces. Best online tax software for military You authorize an allotment for your widowed mother that she uses to support herself and her sister. Best online tax software for military 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. Best online tax software for military Tax-exempt military quarters allowances. Best online tax software for military   These allowances are treated the same way as dependency allotments in figuring support. Best online tax software for military The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Best online tax software for military Tax-exempt income. Best online tax software for military   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Best online tax software for military Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Best online tax software for military Example 1. Best online tax software for military You provide $4,000 toward your mother's support during the year. Best online tax software for military She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Best online tax software for military She uses all these for her support. Best online tax software for military 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). Best online tax software for military Example 2. Best online tax software for military Your niece takes out a student loan of $2,500 a
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Understanding your CP42 Notice

The amount of your refund has changed because we used it to pay your
spouse's past due tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund and how much of it is left.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

What happens to the part of my refund you didn't use?
You'll receive a refund check for any part we didn't use.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Best Online Tax Software For Military

Best online tax software for military Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). Best online tax software for military Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. Best online tax software for military To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. Best online tax software for military Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Best online tax software for military Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. Best online tax software for military To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Best online tax software for military Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. Best online tax software for military The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. Best online tax software for military Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. Best online tax software for military It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Best online tax software for military A periodic review is made to determine whether any additions, deletions, or revisions are needed. Best online tax software for military Some of the terms listed are identified by the abbreviation “P. Best online tax software for military R. Best online tax software for military ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. Best online tax software for military Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. Best online tax software for military , N. Best online tax software for military W. Best online tax software for military , IR-6102 Washington, DC 20224 or electronically to: vto@irs. Best online tax software for military gov Prev  Up  Next   Home   More Online Publications