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E File 2012 Federal Tax Return

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E File 2012 Federal Tax Return

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

We know identity theft is a frustrating process for victims. We take this issue very seriously and continue to expand on our robust screening process in order to stop fraudulent returns.

What is identity theft?

Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes.

How do you know if your tax records have been affected?

Usually, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund. Generally, the identity thief will use a stolen SSN to file a forged tax return and attempt to get a fraudulent refund early in the filing season.

 

You may be unaware that this has happened until you file your return later in the filing season and discover that two returns have been filed using the same SSN.

 

Be alert to possible identity theft if you receive an IRS notice or letter that states that:

  • More than one tax return for you was filed,
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return, or
  • IRS records indicate you received wages from an employer unknown to you.

What to do if your tax records were affected by identity theft?

If you receive a notice from IRS, respond immediately. If you believe someone may have used your SSN fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter. You will need to fill out the IRS Identity Theft Affidavit, Form 14039.

 

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution, please contact the IRS Identity Protection Specialized Unit, toll-free, at 1-800-908-4490.

How can you protect your tax records?

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost/stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490.

How can you minimize the chance of becoming a victim?

  • Don’t carry your Social Security card or any document(s) with your SSN on it.
  • Don’t give a business your SSN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls, anti-spam/virus software, update security patches, and change passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.
 

ID Theft Tool Kit

Are you a victim of identity theft?

 

If you receive a notice from the IRS, please call the number on that notice. If not, contact the IRS at 800-908-4490

 

Fill out the IRS Identity Theft Affidavit, Form 14039. (Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.)


Credit Bureaus

 

Equifax
www.equifax.com
1-800-525-6285

 

Experian
www.experian.com
1-888-397-3742

 

TransUnion
www.transunion.com
1-800-680-7289


Other Resources

 

Visit the Federal Trade Commission's Identity Theft page or use the FTC's Complaint Assistant.

 

Visit the Internet Crime Complaint Center (IC3) to learn more about their internet crime prevention tips.


Report Suspicious Emails

 

Report suspicious online or emailed phishing scams to:
phishing@irs.gov.

 

For phishing scams by phone, fax or mail, call:
1-800-366-4484.


For More Information

 

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 30-Jan-2014

The E File 2012 Federal Tax Return

E file 2012 federal tax return Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. E file 2012 federal tax return Anexos C, Empleado estatutario. E file 2012 federal tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. E file 2012 federal tax return C-EZ, Empleado estatutario. E file 2012 federal tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. E file 2012 federal tax return EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. E file 2012 federal tax return , Anexo EIC SE, Miembro del clero. E file 2012 federal tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. E file 2012 federal tax return Anualidades, Cálculo del ingreso del trabajo. E file 2012 federal tax return Asignación básica para el sustento (BAS), Paga militar no tributable. E file 2012 federal tax return Asignación básica para la vivienda (BAH), Paga militar no tributable. E file 2012 federal tax return Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. E file 2012 federal tax return Bienes gananciales, Bienes gananciales. E file 2012 federal tax return , Bienes gananciales. E file 2012 federal tax return C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. E file 2012 federal tax return Clero, Miembro del clero. E file 2012 federal tax return Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. E file 2012 federal tax return D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). E file 2012 federal tax return E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. E file 2012 federal tax return Empleado estatutario, Empleado estatutario. E file 2012 federal tax return , Empleados estatutarios. E file 2012 federal tax return Escuela, Definición de escuela. E file 2012 federal tax return Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. E file 2012 federal tax return , Estados Unidos. E file 2012 federal tax return Estudiante, Definición de estudiante. E file 2012 federal tax return Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). E file 2012 federal tax return , Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. E file 2012 federal tax return , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). E file 2012 federal tax return , Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. E file 2012 federal tax return , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). E file 2012 federal tax return , Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. E file 2012 federal tax return 1040X, Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. E file 2012 federal tax return 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. E file 2012 federal tax return 4868(SP), Si no tiene un número de Seguro Social (SSN). E file 2012 federal tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. E file 2012 federal tax return 8332, Requisito especial para padres divorciados o separados (o que viven aparte). E file 2012 federal tax return 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. E file 2012 federal tax return , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. E file 2012 federal tax return , Paga militar no tributable. E file 2012 federal tax return , Servicio activo prolongado. E file 2012 federal tax return H Hijo Hijo adoptivo, Hijo adoptivo. E file 2012 federal tax return Hijo casado, Hijo casado. E file 2012 federal tax return Hijo de crianza, Hijo de crianza. E file 2012 federal tax return Hijo secuestrado, Hijo secuestrado. E file 2012 federal tax return Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. E file 2012 federal tax return Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. E file 2012 federal tax return Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. E file 2012 federal tax return Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. E file 2012 federal tax return Estados Unidos, Estados Unidos. E file 2012 federal tax return Militar, Personal militar destacado fuera de los Estados Unidos. E file 2012 federal tax return , Personal militar destacado fuera de los Estados Unidos. E file 2012 federal tax return Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. E file 2012 federal tax return Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. E file 2012 federal tax return Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. E file 2012 federal tax return , Ingresos netos del trabajo por cuenta propia de $400 o más. E file 2012 federal tax return Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. E file 2012 federal tax return Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. E file 2012 federal tax return , Personal militar destacado fuera de los Estados Unidos. E file 2012 federal tax return Paga no tributable, Paga militar no tributable. E file 2012 federal tax return Paga no tributable por combate, Opción de incluir la paga no tributable por combate. E file 2012 federal tax return , Paga no tributable por combate. E file 2012 federal tax return Paga por combate, Opción de incluir la paga no tributable por combate. E file 2012 federal tax return , Paga militar no tributable. E file 2012 federal tax return Ministro, Vivienda de un ministro de una orden religiosa. E file 2012 federal tax return N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. E file 2012 federal tax return Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. E file 2012 federal tax return , Hijo casado. E file 2012 federal tax return Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. E file 2012 federal tax return P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). E file 2012 federal tax return Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. E file 2012 federal tax return Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. E file 2012 federal tax return Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. E file 2012 federal tax return Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. E file 2012 federal tax return Propinas, sueldos y salarios, Salarios, sueldos y propinas. E file 2012 federal tax return Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. E file 2012 federal tax return , Cálculo del ingreso del trabajo. E file 2012 federal tax return Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. E file 2012 federal tax return , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). E file 2012 federal tax return Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). E file 2012 federal tax return S Salarios, sueldos y propinas, Salarios, sueldos y propinas. E file 2012 federal tax return Secuestro, hijo, Hijo secuestrado. E file 2012 federal tax return Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). E file 2012 federal tax return Servicio activo prolongado, Servicio activo prolongado. E file 2012 federal tax return Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. E file 2012 federal tax return Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. E file 2012 federal tax return Sin Hogar, albergues para personas, Albergues para personas sin hogar. E file 2012 federal tax return T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. E file 2012 federal tax return V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications