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

File my state taxes free 5. File my state taxes free   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. File my state taxes free Line 2. File my state taxes free Lines 3a and 3b. File my state taxes free Lines 4a and 4b. File my state taxes free Line 5. File my state taxes free Line 6. File my state taxes free Line 7. File my state taxes free Line 9. File my state taxes free Line 15. File my state taxes free Illustrated Example of Form 5074Part I. File my state taxes free Part II. File my state taxes free Part III. File my state taxes free Illustrated Example of Form 8689Part I. File my state taxes free Part II. File my state taxes free Part III. File my state taxes free Part IV. File my state taxes free Use the following examples to help you complete the correct attachment to your Form 1040. File my state taxes free The completed form for each example is shown on the pages that follow. File my state taxes free Illustrated Example of Form 4563 John Black is a U. File my state taxes free S. File my state taxes free citizen, single, and under 65. File my state taxes free He was a bona fide resident of American Samoa during all of 2013. File my state taxes free John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. File my state taxes free S. File my state taxes free corporations) is more than his adjusted filing requirement for single filers under 65. File my state taxes free (See Filing Requirement if Possession Income Is Excluded in chapter 4. File my state taxes free ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. File my state taxes free See Bona Fide Resident of American Samoa in chapter 3. File my state taxes free Completing Form 4563. File my state taxes free   John enters his name and social security number at the top of the form. File my state taxes free Line 1. File my state taxes free   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. File my state taxes free Because he is still a bona fide resident, he enters “not ended” in the second blank space. File my state taxes free Line 2. File my state taxes free   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. File my state taxes free Lines 3a and 3b. File my state taxes free   He checks “No” on line 3a because no family members lived with him. File my state taxes free He leaves line 3b blank. File my state taxes free Lines 4a and 4b. File my state taxes free   He checks “No” on line 4a because he did not maintain a home outside American Samoa. File my state taxes free He leaves line 4b blank. File my state taxes free Line 5. File my state taxes free   He enters the name and address of his employer, Samoa Products Co. File my state taxes free It is a private American Samoa corporation. File my state taxes free Line 6. File my state taxes free   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. File my state taxes free That was his only trip outside American Samoa during the year. File my state taxes free Line 7. File my state taxes free   He enters the $24,000 in wages he received from Samoa Products Co. File my state taxes free Line 9. File my state taxes free   He received $220 in dividends from an American Samoa corporation, which he enters here. File my state taxes free He also received $10,000 of dividends from a U. File my state taxes free S. File my state taxes free corporation, but he will enter that amount only on his Form 1040 because the U. File my state taxes free S. File my state taxes free dividends do not qualify for the possession exclusion. File my state taxes free Line 15. File my state taxes free   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. File my state taxes free He will not enter his excluded income on Form 1040. File my state taxes free However, he will attach his completed Form 4563 to his Form 1040. File my state taxes free Illustrated Example of Form 5074 Tracy Grey is a U. File my state taxes free S. File my state taxes free citizen who is a self-employed fisheries consultant with a tax home in New York. File my state taxes free Her only income for 2013 was net self-employment income of $80,000. File my state taxes free Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. File my state taxes free Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. File my state taxes free She was not a bona fide resident of Guam during 2013. File my state taxes free Tracy completes Form 1040 (not illustrated), reporting her worldwide income. File my state taxes free Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. File my state taxes free All amounts reported on Form 5074 are also reported on her Form 1040. File my state taxes free See U. File my state taxes free S. File my state taxes free Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. File my state taxes free Completing Form 5074. File my state taxes free   Tracy enters her name and social security number at the top of the form. File my state taxes free Part I. File my state taxes free   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. File my state taxes free She has no other income from Guam, so the total on line 16 is $20,000. File my state taxes free Part II. File my state taxes free   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. File my state taxes free She enters $1,413 on line 21 and line 28. File my state taxes free Her adjusted gross income on line 29 is $18,587. File my state taxes free Part III. File my state taxes free   Tracy made estimated tax payments of $1,409. File my state taxes free She enters this amount on line 30, and again on line 34 as the total payments. File my state taxes free Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. File my state taxes free In 2013, they received $14,400 in income from the rental of a condominium they own in the U. File my state taxes free S. File my state taxes free Virgin Islands (USVI). File my state taxes free The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. File my state taxes free They were not bona fide residents of the USVI during the entire tax year. File my state taxes free The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). File my state taxes free The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. File my state taxes free The Morenos also complete Form 8689 to determine how much of their U. File my state taxes free S. File my state taxes free tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. File my state taxes free S. File my state taxes free Virgin Islands. File my state taxes free See U. File my state taxes free S. File my state taxes free Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. File my state taxes free The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. File my state taxes free At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. File my state taxes free The Virgin Islands Bureau of Internal Revenue will process this copy. File my state taxes free Completing Form 8689. File my state taxes free   Juan and Carla enter their names and Juan's social security number at the top of the form. File my state taxes free Part I. File my state taxes free   The Morenos enter their income from the USVI in Part I (see later). File my state taxes free The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. File my state taxes free The Morenos' total USVI income of $6,700 is entered on line 16. File my state taxes free Part II. File my state taxes free   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. File my state taxes free Their USVI adjusted gross income (AGI) is $6,700. File my state taxes free Part III. File my state taxes free   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). File my state taxes free Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. File my state taxes free   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. File my state taxes free Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. File my state taxes free 122) and enter that as a decimal on line 34. File my state taxes free They then apply that percentage to the U. File my state taxes free S. File my state taxes free tax entered on line 32 to find the amount of U. File my state taxes free S. File my state taxes free tax allocated to USVI income ($4,539 x 0. File my state taxes free 122 = $554), and enter that amount on line 35. File my state taxes free Part IV. File my state taxes free   Part IV is used to show payments of income tax to the USVI only. File my state taxes free The Morenos had no tax withheld by the U. File my state taxes free S. File my state taxes free Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. File my state taxes free They include this amount ($400) in the total payments on Form 1040, line 72. File my state taxes free On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. File my state taxes free The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. File my state taxes free   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. File my state taxes free They enter this amount on line 45. File my state taxes free They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. File my state taxes free The Morenos will pay their USVI tax at the same time they file the copy of their U. File my state taxes free S. File my state taxes free income tax return with the U. File my state taxes free S. File my state taxes free Virgin Islands. File my state taxes free This image is too large to be displayed in the current screen. File my state taxes free Please click the link to view the image. File my state taxes free Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. File my state taxes free Please click the link to view the image. File my state taxes free Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. File my state taxes free Please click the link to view the image. 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