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Federal Ez Tax Form

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Federal Ez Tax Form

Federal ez tax form 1. Federal ez tax form   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Federal ez tax form Deducted. Federal ez tax form Who Can Participate in a 403(b) Plan?Ministers. Federal ez tax form Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Federal ez tax form Specifically, the chapter answers the following questions. Federal ez tax form What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Federal ez tax form Individual accounts in a 403(b) plan can be any of the following types. Federal ez tax form An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Federal ez tax form Generally, retirement income accounts can invest in either annuities or mutual funds. Federal ez tax form We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Federal ez tax form What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Federal ez tax form The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Federal ez tax form Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Federal ez tax form However, if your contributions are made to a Roth contribution program, this benefit does not apply. Federal ez tax form Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Federal ez tax form Note. Federal ez tax form Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Federal ez tax form See chapter 4, Limit on Elective Deferrals , for more information. Federal ez tax form The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Federal ez tax form Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Federal ez tax form Otherwise, they are taxed when you withdraw them. Federal ez tax form The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Federal ez tax form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Federal ez tax form Excluded. Federal ez tax form   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Federal ez tax form This means that you do not report the excluded amount on your tax return. Federal ez tax form Deducted. Federal ez tax form   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Federal ez tax form You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Federal ez tax form Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Federal ez tax form Eligible employees. Federal ez tax form   The following employees are eligible to participate in a 403(b) plan. Federal ez tax form Employees of tax-exempt organizations established under section 501(c)(3). Federal ez tax form These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Federal ez tax form Employees of public school systems who are involved in the day-to-day operations of a school. Federal ez tax form Employees of cooperative hospital service organizations. Federal ez tax form Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Federal ez tax form Employees of public school systems organized by Indian tribal governments. Federal ez tax form Certain ministers (explained next). Federal ez tax form Ministers. Federal ez tax form   The following ministers are eligible employees for whom a 403(b) account can be established. Federal ez tax form Ministers employed by section 501(c)(3) organizations. Federal ez tax form Self-employed ministers. Federal ez tax form A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Federal ez tax form Ministers (chaplains) who meet both of the following requirements. Federal ez tax form They are employed by organizations that are not section 501(c)(3) organizations. Federal ez tax form They function as ministers in their day-to-day professional responsibilities with their employers. Federal ez tax form   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Federal ez tax form Example. Federal ez tax form A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Federal ez tax form Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Federal ez tax form Only employers can set up 403(b) accounts. Federal ez tax form A self-employed minister cannot set up a 403(b) account for his or her benefit. Federal ez tax form If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Federal ez tax form How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Federal ez tax form However, some plans will allow you to make after-tax contributions (defined below). Federal ez tax form The following types of contributions can be made to 403(b) accounts. Federal ez tax form Elective deferrals . Federal ez tax form These are contributions made under a salary reduction agreement. Federal ez tax form This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Federal ez tax form Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Federal ez tax form If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Federal ez tax form Nonelective contributions . Federal ez tax form These are employer contributions that are not made under a salary reduction agreement. Federal ez tax form Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Federal ez tax form You do not pay income tax on these contributions until you withdraw them from the account. Federal ez tax form After-tax contributions . Federal ez tax form These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Federal ez tax form A salary payment on which income tax has been withheld is a source of these contributions. Federal ez tax form If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Federal ez tax form A combination of any of the three contribution types listed above. Federal ez tax form Self-employed minister. Federal ez tax form   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Federal ez tax form Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Federal ez tax form Your employer will report contributions on your 2013 Form W-2. Federal ez tax form Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Federal ez tax form If you are a self-employed minister or chaplain, see the discussions next. Federal ez tax form Self-employed ministers. Federal ez tax form   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Federal ez tax form Deduct your contributions on line 28 of the 2013 Form 1040. Federal ez tax form Chaplains. Federal ez tax form   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Federal ez tax form    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Federal ez tax form   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Federal ez tax form Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Federal ez tax form How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Federal ez tax form If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Federal ez tax form Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Federal ez tax form Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Federal ez tax form Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Federal ez tax form Prev  Up  Next   Home   More Online Publications
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Understanding your CP24E Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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

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


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

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Answers to Common Questions

Is an overpayment credit different from a refund?
You get an overpayment credit when your tax payments exceed what you owe. You will receive the overpayment credit as a refund automatically. You also, however, can ask us to apply the credit as an advance payment towards your next year's taxes instead of sending it to you as a refund.

When can I expect to receive my refund?
You will receive it in four to six weeks if you owe no other taxes or debts we're required to collect.

What can I do if I don't receive my refund in four to six weeks?
Call us at the toll-free number listed on the top right-hand corner of your notice.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

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

You can receive your refund quickly with a direct deposit to your bank account by completing the banking information in the refund section of your tax return.

Page Last Reviewed or Updated: 03-Mar-2014

The Federal Ez Tax Form

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