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File 1040 x online 30. File 1040 x online   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File 1040 x online Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File 1040 x online Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File 1040 x online Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File 1040 x online El resultado es el total de los impuestos. File 1040 x online Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File 1040 x online Esta sección expone los puntos generales para calcular el impuesto. File 1040 x online Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File 1040 x online Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File 1040 x online Impuestos. File 1040 x online   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File 1040 x online No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File 1040 x online (Vea el capítulo 16). File 1040 x online Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File 1040 x online (Vea los capítulos 8 y 16). File 1040 x online Distribuciones de suma global. File 1040 x online (Vea el capítulo 10). File 1040 x online Ingresos procedentes de la agricultura o pesca. File 1040 x online (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File 1040 x online Ingresos de inversiones de más de $2,000 para determinados hijos. File 1040 x online (Vea el capítulo 31). File 1040 x online Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File 1040 x online (Vea el capítulo 31). File 1040 x online Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File 1040 x online (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File 1040 x online Créditos. File 1040 x online   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File 1040 x online Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File 1040 x online La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File 1040 x online CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File 1040 x online Vea Pagos , más adelante. File 1040 x online   Existen otros créditos no abordados en esta publicación. File 1040 x online Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File 1040 x online Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File 1040 x online Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File 1040 x online Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File 1040 x online Crédito de oportunidad laboral. File 1040 x online Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File 1040 x online Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File 1040 x online Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File 1040 x online Otros impuestos. File 1040 x online   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File 1040 x online Este capítulo no explica dichos impuestos adicionales. File 1040 x online Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File 1040 x online Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File 1040 x online OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File 1040 x online   Existen impuestos adicionales que no se explican en esta publicación. File 1040 x online Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File 1040 x online Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File 1040 x online Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File 1040 x online El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File 1040 x online Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File 1040 x online Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File 1040 x online Recibió ingresos de $108. File 1040 x online 28 o más como empleado de una iglesia. File 1040 x online Impuesto Adicional del Medicare. File 1040 x online Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File 1040 x online 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File 1040 x online Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File 1040 x online Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File 1040 x online Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File 1040 x online El NIIT es un impuesto de 3. File 1040 x online 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File 1040 x online Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File 1040 x online Impuestos sobre recuperaciones. File 1040 x online Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Impuesto sobre beneficios en exceso de la sección 72(m)(5). File 1040 x online Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File 1040 x online Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File 1040 x online Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File 1040 x online Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File 1040 x online La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File 1040 x online Impuestos sobre pagos de contrato blindado. File 1040 x online Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File 1040 x online La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File 1040 x online Vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Impuestos sobre distribuciones acumuladas de fideicomisos. File 1040 x online Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File 1040 x online Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File 1040 x online Impuestos adicionales sobre las cuentas HSA o MSA. File 1040 x online Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File 1040 x online Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File 1040 x online Impuestos adicionales en cuentas Coverdell ESA para estudios. File 1040 x online Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File 1040 x online Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File 1040 x online Impuestos adicionales sobre programas de matrícula calificada. File 1040 x online Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File 1040 x online Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File 1040 x online Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File 1040 x online Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File 1040 x online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File 1040 x online Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File 1040 x online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File 1040 x online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File 1040 x online Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File 1040 x online Devolución del crédito tributario para comprador de primera vivienda. File 1040 x online Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File 1040 x online Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File 1040 x online Pagos. File 1040 x online   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File 1040 x online Incluya los créditos que se tratan como pagos. File 1040 x online Este capítulo no explica dichos pagos ni créditos. File 1040 x online Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File 1040 x online Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File 1040 x online PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File 1040 x online Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File 1040 x online Se declara en la línea 70 del Formulario 1040. File 1040 x online Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File 1040 x online Reembolso o saldo adeudado. File 1040 x online   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File 1040 x online Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File 1040 x online Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File 1040 x online La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File 1040 x online Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File 1040 x online Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File 1040 x online Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File 1040 x online Ajustes y elementos de preferencia tributaria. File 1040 x online   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File 1040 x online Información adicional. File 1040 x online   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File 1040 x online Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File 1040 x online Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File 1040 x online Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File 1040 x online Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File 1040 x online El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File 1040 x online Cuándo el IRS no puede calcularle los impuestos. File 1040 x online   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File 1040 x online Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File 1040 x online Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File 1040 x online Su ingreso tributable es $100,000 o más. File 1040 x online Detalla las deducciones. File 1040 x online Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File 1040 x online Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File 1040 x online Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File 1040 x online Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File 1040 x online Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File 1040 x online Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File 1040 x online Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File 1040 x online Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File 1040 x online Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File 1040 x online Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File 1040 x online Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File 1040 x online Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File 1040 x online Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File 1040 x online Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File 1040 x online Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File 1040 x online En el espacio provisto, anote su número de Seguro Social. File 1040 x online Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File 1040 x online Firme y feche la declaración y escriba su(s) oficio(s). File 1040 x online Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File 1040 x online En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File 1040 x online Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File 1040 x online Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File 1040 x online Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File 1040 x online También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File 1040 x online Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File 1040 x online Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File 1040 x online Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File 1040 x online Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File 1040 x online Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File 1040 x online Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File 1040 x online Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File 1040 x online No llene las líneas 9 a 12. File 1040 x online Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File 1040 x online Pagos. File 1040 x online   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File 1040 x online El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File 1040 x online Crédito por ingreso del trabajo. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File 1040 x online Escriba “EIC” en el espacio a la izquierda de la línea 8a. File 1040 x online Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File 1040 x online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File 1040 x online Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File 1040 x online Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File 1040 x online Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File 1040 x online No llene la línea 28. File 1040 x online Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File 1040 x online Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File 1040 x online Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File 1040 x online No llene las líneas 34, 35 ni 42 a la 46. File 1040 x online Pagos. File 1040 x online   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File 1040 x online Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File 1040 x online Crédito por gastos del cuidado de menores y dependientes. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File 1040 x online Anote la cantidad del crédito en la línea 29. File 1040 x online El IRS no le calculará este crédito. File 1040 x online Crédito para ancianos o personas incapacitadas. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File 1040 x online Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File 1040 x online En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File 1040 x online Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File 1040 x online Crédito por ingreso del trabajo. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File 1040 x online Anote “EIC” a la izquierda del espacio de la línea 38a. File 1040 x online Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File 1040 x online   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File 1040 x online Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File 1040 x online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File 1040 x online Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File 1040 x online Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File 1040 x online No llene la línea 44. File 1040 x online Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File 1040 x online Lea las líneas 45 a la 71. File 1040 x online Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File 1040 x online Además, no complete la línea 55 ni las líneas 73 a 77. File 1040 x online No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File 1040 x online Pagos. File 1040 x online   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File 1040 x online Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File 1040 x online Crédito por gastos del cuidado de menores y dependientes. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File 1040 x online Anote la cantidad del crédito en la línea 48. File 1040 x online El IRS no le calculará este crédito. File 1040 x online Crédito para ancianos o personas incapacitadas. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File 1040 x online Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File 1040 x online En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File 1040 x online Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File 1040 x online Crédito por ingreso del trabajo. File 1040 x online   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File 1040 x online Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File 1040 x online Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File 1040 x online   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File 1040 x online Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File 1040 x online   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File 1040 x online Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File 1040 x online Prev  Up  Next   Home   More Online Publications
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File 1040 x online 3. File 1040 x online   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. File 1040 x online Taxpayer identification numbers for aliens. File 1040 x online Taxpayer identification numbers for adoptees. File 1040 x online What's New Exemption amount. File 1040 x online  The amount you can deduct for each exemption has increased. File 1040 x online It was $3,800 for 2012. File 1040 x online It is $3,900 for 2013. File 1040 x online Exemption phaseout. File 1040 x online  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. File 1040 x online 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). File 1040 x online See Phaseout of Exemptions , later. File 1040 x online Introduction This chapter discusses the following topics. File 1040 x online Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. File 1040 x online Exemptions for dependents — You generally can take an exemption for each of your dependents. File 1040 x online A dependent is your qualifying child or qualifying relative. File 1040 x online 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. File 1040 x online Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. File 1040 x online Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. File 1040 x online Deduction. File 1040 x online   Exemptions reduce your taxable income. File 1040 x online You can deduct $3,900 for each exemption you claim in 2013. File 1040 x online 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. File 1040 x online See Phaseout of Exemptions , later. File 1040 x online How to claim exemptions. File 1040 x online    How you claim an exemption on your tax return depends on which form you file. File 1040 x online    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. File 1040 x online    If you file Form 1040A, complete lines 6a through 6d. File 1040 x online The total number of exemptions you can claim is the total in the box on line 6d. File 1040 x online Also complete line 26. File 1040 x online   If you file Form 1040, complete lines 6a through 6d. File 1040 x online The total number of exemptions you can claim is the total in the box on line 6d. File 1040 x online Also complete line 42. File 1040 x online 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). File 1040 x online While each is worth the same amount ($3,900 for 2013), different rules apply to each type. File 1040 x online Personal Exemptions You are generally allowed one exemption for yourself. File 1040 x online If you are married, you may be allowed one exemption for your spouse. File 1040 x online These are called personal exemptions. File 1040 x online Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. File 1040 x online 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. File 1040 x online Your Spouse's Exemption Your spouse is never considered your dependent. File 1040 x online Joint return. File 1040 x online   On a joint return you can claim one exemption for yourself and one for your spouse. File 1040 x online Separate return. File 1040 x online   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. File 1040 x online This is true even if the other taxpayer does not actually claim your spouse as a dependent. File 1040 x online 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. File 1040 x online S. File 1040 x online tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. File 1040 x online Death of spouse. File 1040 x online   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 . File 1040 x online 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 . File 1040 x online   If you remarried during the year, you cannot take an exemption for your deceased spouse. File 1040 x online   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. File 1040 x online If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. File 1040 x online Divorced or separated spouse. File 1040 x online   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File 1040 x online This rule applies even if you provided all of your former spouse's support. File 1040 x online Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File 1040 x online You can claim an exemption for a dependent even if your dependent files a return. File 1040 x online The term “dependent” means: A qualifying child, or A qualifying relative. File 1040 x online The terms “ qualifying child ” and “ qualifying relative ” are defined later. File 1040 x online You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. File 1040 x online Dependent taxpayer test. File 1040 x online Joint return test. File 1040 x online Citizen or resident test. File 1040 x online These three tests are explained in detail later. File 1040 x online All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. File 1040 x online Table 3-1. File 1040 x online Overview of the Rules for Claiming an Exemption for a Dependent Caution. File 1040 x online This table is only an overview of the rules. File 1040 x online For details, see the rest of this chapter. File 1040 x online You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. File 1040 x online   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. File 1040 x online   You cannot claim a person as a dependent unless that person is a U. File 1040 x online S. File 1040 x online citizen, U. File 1040 x online S. File 1040 x online resident alien, U. File 1040 x online S. File 1040 x online national, or a resident of Canada or Mexico. File 1040 x online 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File 1040 x online   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. File 1040 x online   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. File 1040 x online   The child must have lived with you for more than half of the year. File 1040 x online 2  The child must not have provided more than half of his or her own support for the year. File 1040 x online   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). File 1040 x online  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. File 1040 x online 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. File 1040 x online   The person cannot be your qualifying child or the qualifying child of any other taxpayer. File 1040 x online   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). File 1040 x online   The person's gross income for the year must be less than $3,900. File 1040 x online 3  You must provide more than half of the person's total support for the year. File 1040 x online 4  1There is an exception for certain adopted children. File 1040 x online 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. File 1040 x online 3There is an exception if the person is disabled and has income from a sheltered workshop. File 1040 x online 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File 1040 x online Dependent not allowed a personal exemption. File 1040 x online 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. File 1040 x online This is true even if you do not claim the dependent's exemption on your return. File 1040 x online 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. File 1040 x online Housekeepers, maids, or servants. File 1040 x online   If these people work for you, you cannot claim exemptions for them. File 1040 x online Child tax credit. File 1040 x online   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. File 1040 x online For more information, see chapter 34. File 1040 x online Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. File 1040 x online Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. File 1040 x online 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. File 1040 x online Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. File 1040 x online Exception. File 1040 x online   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. File 1040 x online Example 1—child files joint return. File 1040 x online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 1040 x online He earned $25,000 for the year. File 1040 x online The couple files a joint return. File 1040 x online You cannot take an exemption for your daughter. File 1040 x online Example 2—child files joint return only as claim for refund of withheld tax. File 1040 x online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 1040 x online Neither is required to file a tax return. File 1040 x online They do not have a child. File 1040 x online Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. File 1040 x online 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. File 1040 x online You can claim exemptions for each of them if all the other tests to do so are met. File 1040 x online Example 3—child files joint return to claim American opportunity credit. File 1040 x online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 1040 x online He and his wife are not required to file a tax return. File 1040 x online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File 1040 x online 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. File 1040 x online The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. File 1040 x online Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. File 1040 x online S. File 1040 x online citizen, U. File 1040 x online S. File 1040 x online resident alien, U. File 1040 x online S. File 1040 x online national, or a resident of Canada or Mexico. File 1040 x online However, there is an exception for certain adopted children, as explained next. File 1040 x online Exception for adopted child. File 1040 x online   If you are a U. File 1040 x online S. File 1040 x online citizen or U. File 1040 x online S. File 1040 x online national who has legally adopted a child who is not a U. File 1040 x online S. File 1040 x online citizen, U. File 1040 x online S. File 1040 x online resident alien, or U. File 1040 x online S. File 1040 x online national, this test is met if the child lived with you as a member of your household all year. File 1040 x online This exception also applies if the child was lawfully placed with you for legal adoption. File 1040 x online Child's place of residence. File 1040 x online   Children usually are citizens or residents of the country of their parents. File 1040 x online   If you were a U. File 1040 x online S. File 1040 x online citizen when your child was born, the child may be a U. File 1040 x online S. File 1040 x online citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. File 1040 x online Foreign students' place of residence. File 1040 x online   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. File 1040 x online S. File 1040 x online residents and do not meet this test. File 1040 x online You cannot claim an exemption for them. File 1040 x online However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. File 1040 x online See Expenses Paid for Student Living With You in chapter 24. File 1040 x online U. File 1040 x online S. File 1040 x online national. File 1040 x online   A U. File 1040 x online S. File 1040 x online national is an individual who, although not a U. File 1040 x online S. File 1040 x online citizen, owes his or her allegiance to the United States. File 1040 x online U. File 1040 x online S. File 1040 x online nationals include American Samoans and Northern Mariana Islanders who chose to become U. File 1040 x online S. File 1040 x online nationals instead of U. File 1040 x online S. File 1040 x online citizens. File 1040 x online Qualifying Child Five tests must be met for a child to be your qualifying child. File 1040 x online The five tests are: Relationship, Age, Residency, Support, and Joint return. File 1040 x online These tests are explained next. File 1040 x online 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. File 1040 x online See Special Rule for Qualifying Child of More Than One Person, later. File 1040 x online 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. File 1040 x online Adopted child. File 1040 x online   An adopted child is always treated as your own child. File 1040 x online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File 1040 x online Foster child. File 1040 x online   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. File 1040 x online 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. File 1040 x online Example. File 1040 x online Your son turned 19 on December 10. File 1040 x online 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. File 1040 x online Child must be younger than you or spouse. File 1040 x online   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. File 1040 x online 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. File 1040 x online Example 1—child not younger than you or spouse. File 1040 x online Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. File 1040 x online He is not disabled. File 1040 x online Both you and your spouse are 21 years old, and you file a joint return. File 1040 x online Your brother is not your qualifying child because he is not younger than you or your spouse. File 1040 x online Example 2—child younger than your spouse but not younger than you. File 1040 x online The facts are the same as in Example 1 except your spouse is 25 years old. File 1040 x online 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. File 1040 x online Student defined. File 1040 x online   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. File 1040 x online The 5 calendar months do not have to be consecutive. File 1040 x online Full-time student. File 1040 x online   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. File 1040 x online School defined. File 1040 x online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File 1040 x online However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. File 1040 x online Vocational high school students. File 1040 x online   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. File 1040 x online Permanently and totally disabled. File 1040 x online   Your child is permanently and totally disabled if both of the following apply. File 1040 x online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File 1040 x online A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File 1040 x online Residency Test To meet this test, your child must have lived with you for more than half the year. File 1040 x online There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. File 1040 x online Temporary absences. File 1040 x online   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. File 1040 x online 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. File 1040 x online Death or birth of child. File 1040 x online   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. File 1040 x online Child born alive. File 1040 x online   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. File 1040 x online State or local law must treat the child as having been born alive. File 1040 x online There must be proof of a live birth shown by an official document, such as a birth certificate. File 1040 x online 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. File 1040 x online Stillborn child. File 1040 x online   You cannot claim an exemption for a stillborn child. File 1040 x online Kidnapped child. File 1040 x online   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. File 1040 x online See Publication 501 for details. File 1040 x online Children of divorced or separated parents (or parents who live apart). File 1040 x online   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. File 1040 x online However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. File 1040 x online 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. File 1040 x online The child received over half of his or her support for the year from the parents. File 1040 x online The child is in the custody of one or both parents for more than half of the year. File 1040 x online Either of the following statements is true. File 1040 x online 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. File 1040 x online (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. File 1040 x online If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. File 1040 x online ) 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. File 1040 x online Custodial parent and noncustodial parent. File 1040 x online   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. File 1040 x online The other parent is the noncustodial parent. File 1040 x online   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. File 1040 x online   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). File 1040 x online Equal number of nights. File 1040 x online   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). File 1040 x online December 31. File 1040 x online   The night of December 31 is treated as part of the year in which it begins. File 1040 x online For example, December 31, 2013, is treated as part of 2013. File 1040 x online Emancipated child. File 1040 x online   If a child is emancipated under state law, the child is treated as not living with either parent. File 1040 x online See Examples 5 and 6. File 1040 x online Absences. File 1040 x online   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. File 1040 x online 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. File 1040 x online Parent works at night. File 1040 x online   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. File 1040 x online On a school day, the child is treated as living at the primary residence registered with the school. File 1040 x online Example 1—child lived with one parent for a greater number of nights. File 1040 x online You and your child’s other parent are divorced. File 1040 x online In 2013, your child lived with you 210 nights and with the other parent 155 nights. File 1040 x online You are the custodial parent. File 1040 x online Example 2—child is away at camp. File 1040 x online In 2013, your daughter lives with each parent for alternate weeks. File 1040 x online In the summer, she spends 6 weeks at summer camp. File 1040 x online 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. File 1040 x online Example 3—child lived same number of nights with each parent. File 1040 x online Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. File 1040 x online Your AGI is $40,000. File 1040 x online Your ex-spouse's AGI is $25,000. File 1040 x online You are treated as your son's custodial parent because you have the higher AGI. File 1040 x online Example 4—child is at parent’s home but with other parent. File 1040 x online Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. File 1040 x online You become ill and are hospitalized. File 1040 x online The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. File 1040 x online Your son is treated as living with you during this 10-day period because he was living in your home. File 1040 x online Example 5—child emancipated in May. File 1040 x online When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. File 1040 x online As a result, he is not considered in the custody of his parents for more than half of the year. File 1040 x online The special rule for children of divorced or separated parents does not apply. File 1040 x online Example 6—child emancipated in August. File 1040 x online 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. File 1040 x online She turns 18 and is emancipated under state law on August 1, 2013. File 1040 x online 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. File 1040 x online You are the custodial parent. File 1040 x online Written declaration. File 1040 x online    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. File 1040 x online The noncustodial parent must attach a copy of the form or statement to his or her tax return. File 1040 x online   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. File 1040 x online Post-1984 and pre-2009 divorce decree or separation agreement. File 1040 x online   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. File 1040 x online The decree or agreement must state all three of the following. File 1040 x online The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. File 1040 x online The custodial parent will not claim the child as a dependent for the year. File 1040 x online The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. File 1040 x online   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. File 1040 x online The cover page (write the other parent's social security number on this page). File 1040 x online The pages that include all of the information identified in items (1) through (3) above. File 1040 x online The signature page with the other parent's signature and the date of the agreement. File 1040 x online Post-2008 divorce decree or separation agreement. File 1040 x online   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. File 1040 x online 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. File 1040 x online The form or statement must release the custodial parent's claim to the child without any conditions. File 1040 x online For example, the release must not depend on the noncustodial parent paying support. File 1040 x online    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. File 1040 x online Revocation of release of claim to an exemption. File 1040 x online   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). File 1040 x online 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. File 1040 x online 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. File 1040 x online Remarried parent. File 1040 x online   If you remarry, the support provided by your new spouse is treated as provided by you. File 1040 x online Parents who never married. File 1040 x online   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. File 1040 x online 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. File 1040 x online This test is different from the support test to be a qualifying relative, which is described later. File 1040 x online However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. File 1040 x online 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. File 1040 x online Worksheet 3-1. File 1040 x online Worksheet for Determining Support Funds Belonging to the Person You Supported       1. File 1040 x online 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. File 1040 x online Do not include funds provided by the state; include those amounts on line 23 instead 1. File 1040 x online     2. File 1040 x online Enter the amount on line 1 that was used for the person's support 2. File 1040 x online     3. File 1040 x online Enter the amount on line 1 that was used for other purposes 3. File 1040 x online     4. File 1040 x online Enter the total amount in the person's savings and other accounts at the end of the year 4. File 1040 x online     5. File 1040 x online Add lines 2 through 4. File 1040 x online (This amount should equal line 1. File 1040 x online ) 5. File 1040 x online     Expenses for Entire Household (where the person you supported lived)       6. File 1040 x online Lodging (complete line 6a or 6b):         a. File 1040 x online Enter the total rent paid 6a. File 1040 x online       b. File 1040 x online Enter the fair rental value of the home. File 1040 x online If the person you supported owned the home,  also include this amount in line 21 6b. File 1040 x online     7. File 1040 x online Enter the total food expenses 7. File 1040 x online     8. File 1040 x online Enter the total amount of utilities (heat, light, water, etc. File 1040 x online not included in line 6a or 6b) 8. File 1040 x online     9. File 1040 x online Enter the total amount of repairs (not included in line 6a or 6b) 9. File 1040 x online     10. File 1040 x online Enter the total of other expenses. File 1040 x online Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. File 1040 x online     11. File 1040 x online Add lines 6a through 10. File 1040 x online These are the total household expenses 11. File 1040 x online     12. File 1040 x online Enter total number of persons who lived in the household 12. File 1040 x online     Expenses for the Person You Supported       13. File 1040 x online Divide line 11 by line 12. File 1040 x online This is the person's share of the household expenses 13. File 1040 x online     14. File 1040 x online Enter the person's total clothing expenses 14. File 1040 x online     15. File 1040 x online Enter the person's total education expenses 15. File 1040 x online     16. File 1040 x online Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. File 1040 x online     17. File 1040 x online Enter the person's total travel and recreation expenses 17. File 1040 x online     18. File 1040 x online Enter the total of the person's other expenses 18. File 1040 x online     19. File 1040 x online Add lines 13 through 18. File 1040 x online This is the total cost of the person's support for the year 19. File 1040 x online     Did the Person Provide More Than Half of His or Her Own Support?       20. File 1040 x online Multiply line 19 by 50% (. File 1040 x online 50) 20. File 1040 x online     21. File 1040 x online Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. File 1040 x online This is the amount the person provided for his or her own support 21. File 1040 x online     22. File 1040 x online Is line 21 more than line 20?   No. File 1040 x online You meet the support test for this person to be your qualifying child. File 1040 x online If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. File 1040 x online Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. File 1040 x online    Yes. File 1040 x online You do not meet the support test for this person to be either your qualifying child or your qualifying relative. File 1040 x online Stop here. File 1040 x online        Did You Provide More Than Half?       23. File 1040 x online Enter the amount others provided for the person's support. File 1040 x online Include amounts provided by state, local, and other welfare societies or agencies. File 1040 x online Do not include any amounts included on line 1 23. File 1040 x online     24. File 1040 x online Add lines 21 and 23 24. File 1040 x online     25. File 1040 x online Subtract line 24 from line 19. File 1040 x online This is the amount you provided for the person's support 25. File 1040 x online     26. File 1040 x online Is line 25 more than line 20?   Yes. File 1040 x online You meet the support test for this person to be your qualifying relative. File 1040 x online    No. File 1040 x online You do not meet the support test for this person to be your qualifying relative. File 1040 x online 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. File 1040 x online 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. File 1040 x online   Example. File 1040 x online You provided $4,000 toward your 16-year-old son's support for the year. File 1040 x online He has a part-time job and provided $6,000 to his own support. File 1040 x online He provided more than half of his own support for the year. File 1040 x online He is not your qualifying child. File 1040 x online Foster care payments and expenses. File 1040 x online   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. File 1040 x online 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. File 1040 x online   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. File 1040 x online For more information about the deduction for charitable contributions, see chapter 24. File 1040 x online If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. File 1040 x online   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. File 1040 x online Example 1. File 1040 x online Lauren, a foster child, lived with Mr. File 1040 x online and Mrs. File 1040 x online Smith for the last 3 months of the year. File 1040 x online The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). File 1040 x online They did not care for her as a trade or business or to benefit the agency that placed her in their home. File 1040 x online The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. File 1040 x online Example 2. File 1040 x online You provided $3,000 toward your 10-year-old foster child's support for the year. File 1040 x online The state government provided $4,000, which is considered support provided by the state, not by the child. File 1040 x online See Support provided by the state (welfare, food stamps, housing, etc. File 1040 x online ) , later. File 1040 x online Your foster child did not provide more than half of her own support for the year. File 1040 x online Scholarships. File 1040 x online   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. File 1040 x online Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. File 1040 x online Exception. File 1040 x online   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. File 1040 x online Example 1—child files joint return. File 1040 x online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 1040 x online He earned $25,000 for the year. File 1040 x online The couple files a joint return. File 1040 x online Because your daughter and her husband file a joint return, she is not your qualifying child. File 1040 x online Example 2—child files joint return only as a claim for refund of withheld tax. File 1040 x online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 1040 x online Neither is required to file a tax return. File 1040 x online They do not have a child. File 1040 x online Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. File 1040 x online The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File 1040 x online Example 3—child files joint return to claim American opportunity credit. File 1040 x online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 1040 x online He and his wife were not required to file a tax return. File 1040 x online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File 1040 x online 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. File 1040 x online The exception to the joint return test does not apply, so your son is not your qualifying child. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. File 1040 x online 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). File 1040 x online The exemption for the child. File 1040 x online The child tax credit. File 1040 x online Head of household filing status. File 1040 x online The credit for child and dependent care expenses. File 1040 x online The exclusion from income for dependent care benefits. File 1040 x online The earned income credit. File 1040 x online The other person cannot take any of these benefits based on this qualifying child. File 1040 x online In other words, you and the other person cannot agree to divide these benefits between you. File 1040 x online The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. File 1040 x online Tiebreaker rules. File 1040 x online   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. File 1040 x online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online See Example 6 . File 1040 x online   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. File 1040 x online Example 1—child lived with parent and grandparent. File 1040 x online You and your 3-year-old daughter Jane lived with your mother all year. File 1040 x online You are 25 years old, unmarried, and your AGI is $9,000. File 1040 x online Your mother's AGI is $15,000. File 1040 x online Jane's father did not live with you or your daughter. File 1040 x online You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. File 1040 x online 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. File 1040 x online However, only one of you can claim her. File 1040 x online Jane is not a qualifying child of anyone else, including her father. File 1040 x online You agree to let your mother claim Jane. File 1040 x online 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). File 1040 x online Example 2—parent has higher AGI than grandparent. File 1040 x online The facts are the same as in Example 1 except your AGI is $18,000. File 1040 x online Because your mother's AGI is not higher than yours, she cannot claim Jane. File 1040 x online Only you can claim Jane. File 1040 x online Example 3—two persons claim same child. File 1040 x online The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. File 1040 x online In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. File 1040 x online The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. File 1040 x online Example 4—qualifying children split between two persons. File 1040 x online 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. File 1040 x online Only one of you can claim each child. File 1040 x online However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File 1040 x online For example, if you claim one child, your mother can claim the other two. File 1040 x online Example 5—taxpayer who is a qualifying child. File 1040 x online 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. File 1040 x online This means you are your mother's qualifying child. File 1040 x online 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. File 1040 x online Example 6—child lived with both parents and grandparent. File 1040 x online The facts are the same as in Example 1 except you are married to your daughter's father. File 1040 x online The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. File 1040 x online If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. File 1040 x online 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. File 1040 x online Example 7—separated parents. File 1040 x online You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. File 1040 x online In August and September, your son lived with you. File 1040 x online For the rest of the year, your son lived with your husband, the boy's father. File 1040 x online 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. File 1040 x online 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. File 1040 x online You and your husband will file separate returns. File 1040 x online Your husband agrees to let you treat your son as a qualifying child. File 1040 x online 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). File 1040 x online 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. File 1040 x online 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. File 1040 x online Example 8—separated parents claim same child. File 1040 x online The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. File 1040 x online In this case, only your husband will be allowed to treat your son as a qualifying child. File 1040 x online This is because, during 2013, the boy lived with him longer than with you. File 1040 x online If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. File 1040 x online If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. File 1040 x online 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. File 1040 x online 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. File 1040 x online Example 9—unmarried parents. File 1040 x online You, your 5-year-old son, and your son's father lived together all year. File 1040 x online You and your son's father are not married. File 1040 x online 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. File 1040 x online Your AGI is $12,000 and your son's father's AGI is $14,000. File 1040 x online Your son's father agrees to let you claim the child as a qualifying child. File 1040 x online 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). File 1040 x online Example 10—unmarried parents claim same child. File 1040 x online 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. File 1040 x online In this case, only your son's father will be allowed to treat your son as a qualifying child. File 1040 x online This is because his AGI, $14,000, is more than your AGI, $12,000. File 1040 x online If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. File 1040 x online 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. File 1040 x online Example 11—child did not live with a parent. File 1040 x online You and your 7-year-old niece, your sister's child, lived with your mother all year. File 1040 x online You are 25 years old, and your AGI is $9,300. File 1040 x online Your mother's AGI is $15,000. File 1040 x online Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File 1040 x online 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. File 1040 x online However, only your mother can treat her as a qualifying child. File 1040 x online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File 1040 x online Applying this special rule to divorced or separated parents (or parents who live apart). File 1040 x online   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. File 1040 x online 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. File 1040 x online 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. File 1040 x online Example 1. File 1040 x online You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File 1040 x online Your AGI is $10,000. File 1040 x online Your mother's AGI is $25,000. File 1040 x online Your son's father did not live with you or your son. File 1040 x online 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. File 1040 x online Because of this, you cannot claim an exemption or the child tax credit for your son. File 1040 x online 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. File 1040 x online 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. File 1040 x online 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. File 1040 x online (Note: The support test does not apply for the earned income credit. File 1040 x online ) However, you agree to let your mother claim your son. File 1040 x online 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. File 1040 x online (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. File 1040 x online ) Example 2. File 1040 x online The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. File 1040 x online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File 1040 x online Example 3. File 1040 x online 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. File 1040 x online Your mother also claims him as a qualifying child for head of household filing status. File 1040 x online 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. File 1040 x online 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. File 1040 x online Qualifying Relative Four tests must be met for a person to be your qualifying relative. File 1040 x online The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. File 1040 x online Age. File 1040 x online   Unlike a qualifying child, a qualifying relative can be any age. File 1040 x online There is no age test for a qualifying relative. File 1040 x online Kidnapped child. File 1040 x online   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. File 1040 x online See Publication 501 for details. File 1040 x online 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. File 1040 x online Example 1. File 1040 x online Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. File 1040 x online She is not your qualifying relative. File 1040 x online Example 2. File 1040 x online Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. File 1040 x online He is not your qualifying relative. File 1040 x online Example 3. File 1040 x online Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. File 1040 x online He may be your qualifying relative if the gross income test and the support test are met. File 1040 x online Example 4. File 1040 x online 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. File 1040 x online He is not your qualifying child because he does not meet the residency test. File 1040 x online He may be your qualifying relative if the gross income test and the support test are met. File 1040 x online Child of person not required to file a return. File 1040 x online   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. File 1040 x online Example 1—return not required. File 1040 x online You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. File 1040 x online Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File 1040 x online Both your friend and her child are your qualifying relatives if the support test is met. File 1040 x online Example 2—return filed to claim refund. File 1040 x online 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. File 1040 x online 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. File 1040 x online Both your friend and her child are your qualifying relatives if the support test is met. File 1040 x online Example 3—earned income credit claimed. File 1040 x online 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. File 1040 x online 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. File 1040 x online Child in Canada or Mexico. File 1040 x online   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. File 1040 x online If the child does not live with you, the child does not meet the residency test to be your qualifying child. File 1040 x online However, the child may still be your qualifying relative. File 1040 x online If the persons the child does live with are not U. File 1040 x online S. File 1040 x online citizens and have no U. File 1040 x online S. File 1040 x online gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. File 1040 x online 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. File 1040 x online   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. File 1040 x online S. File 1040 x online citizen, U. File 1040 x online S. File 1040 x online resident alien, or U. File 1040 x online S. File 1040 x online national. File 1040 x online There is an exception for certain adopted children who lived with you all year. File 1040 x online See Citizen or Resident Test , earlier. File 1040 x online Example. File 1040 x online You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. File 1040 x online You are single and live in the United States. File 1040 x online Your mother is not a U. File 1040 x online S. File 1040 x online citizen and has no U. File 1040 x online S. File 1040 x online income, so she is not a “taxpayer. File 1040 x online ” Your children are not your qualifying children because they do not meet the residency test. File 1040 x online But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. File 1040 x online You may also be able to claim your mother as a dependent if the gross income and support tests are met. File 1040 x online 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 . File 1040 x online If at any time during the year the person was your spouse, that person cannot be your qualifying relative. File 1040 x online However, see Personal Exemptions , earlier. File 1040 x online Relatives who do not have to live with you. File 1040 x online   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. File 1040 x online Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). File 1040 x online (A legally adopted child is considered your child. File 1040 x online ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. File 1040 x online Your father, mother, grandparent, or other direct ancestor, but not foster parent. File 1040 x online Your stepfather or stepmother. File 1040 x online A son or daughter of your brother or sister. File 1040 x online A son or daughter of your half brother or half sister. File 1040 x online A brother or sister of your father or mother. File 1040 x online Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. File 1040 x online Any of these relationships that were established by marriage are not ended by death or divorce. File 1040 x online Example. File 1040 x online You and your wife began supporting your wife's father, a widower, in 2006. File 1040 x online Your wife died in 2012. File 1040 x online Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. File 1040 x online You can claim him as a dependent if all other tests are met, including the gross income test and support test. File 1040 x online Foster child. File 1040 x online   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. File 1040 x online Joint return. File 1040 x online   If you file a joint return, the person can be related to either you or your spouse. File 1040 x online Also, the person does not need to be related to the spouse who provides support. File 1040 x online   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. File 1040 x online 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. File 1040 x online Temporary absences. File 1040 x online   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. File 1040 x online   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. File 1040 x online Death or birth. File 1040 x online   A person who died during the year, but lived with you as a member of your household until death, will meet this test. File 1040 x online 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. File 1040 x online 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. File 1040 x online   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. File 1040 x online Example. File 1040 x online Your dependent mother died on January 15. File 1040 x online She met the tests to be your qualifying relative. File 1040 x online The other tests to claim an exemption for a dependent were also met. File 1040 x online You can claim an exemption for her on your return. File 1040 x online Local law violated. File 1040 x online   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. File 1040 x online Example. File 1040 x online Your girlfriend lived with you as a member of your household all year. File 1040 x online However, your relationship with her violated the laws of the state where you live, because she was married to someone else. File 1040 x online Therefore, she does not meet this test and you cannot claim her as a dependent. File 1040 x online Adopted child. File 1040 x online   An adopted child is always treated as your own child. File 1040 x online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File 1040 x online Cousin. File 1040 x online   Your cousin meets this test only if he or she lives with you all year as a member of your household. File 1040 x online A cousin is a descendant of a brother or sister of your father or mother. File 1040 x online Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. File 1040 x online Gross income defined. File 1040 x online   Gross income is all income in the form of money, property, and services that is not exempt from tax. File 1040 x online   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. File 1040 x online   Gross receipts from rental property are gross income. File 1040 x online Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. File 1040 x online   Gross income includes a partner's share of the gross (not a share of the net) partnership income. File 1040 x online    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. File 1040 x online 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. File 1040 x online For more information about scholarships, see chapter 12. File 1040 x online   Tax-exempt income, such as certain social security benefits, is not included in gross income. File 1040 x online Disabled dependent working at sheltered workshop. File 1040 x online   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. File 1040 x online The availability of medical care at the workshop must be the main reason for the individual's presence there. File 1040 x online Also, the income must come solely from activities at the workshop that are incident to this medical care. File 1040 x online   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. File 1040 x online S. File 1040 x online possession, a political subdivision of a state or possession, the United States, or the District of Columbia. File 1040 x online “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. File 1040 x online 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. File 1040 x online 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. File 1040 x online How to determine if support test is met. File 1040 x online   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. File 1040 x online This includes support the person provided from his or her own funds. File 1040 x online   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. File 1040 x online Person's own funds not used for support. File 1040 x online   A person's own funds are not support unless they are actually spent for support. File 1040 x online Example. File 1040 x online Your mother received $2,400 in social security benefits and $300 in interest. File 1040 x online She paid $2,000 for lodging and $400 for recreation. File 1040 x online She put $300 in a savings account. File 1040 x online 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. File 1040 x online 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. File 1040 x online Child's wages used for own support. File 1040 x online   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. File 1040 x online Year support is provided. File 1040 x online   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. File 1040 x online   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. File 1040 x online Armed Forces dependency allotments. File 1040 x online   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. File 1040 x online If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. File 1040 x online Example. File 1040 x online You are in the Armed Forces. File 1040 x online You authorize an allotment for your widowed mother that she uses to support herself and her sister. File 1040 x online 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. File 1040 x online Tax-exempt military quarters allowances. File 1040 x online   These allowances are treated the same way as dependency allotments in figuring support. File 1040 x online The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. File 1040 x online Tax-exempt income. File 1040 x online   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. File 1040 x online Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. File 1040 x online Example 1. File 1040 x online You provide $4,000 toward your mother's support during the year. File 1040 x online She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. File 1040 x online She uses all these for her support. File 1040 x online 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). File 1040 x online Example 2. File 1040 x online Your niece takes out a student loan of $2,500 a