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H And R Block Free File Online

H and r block free file online Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. H and r block free file online Accrual method, Accrual method taxpayers. H and r block free file online , Accrual method. H and r block free file online , Holders must use accrual method. H and r block free file online , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. H and r block free file online Acquisition discount, Government obligations. H and r block free file online , Acquisition discount on short-term obligations. H and r block free file online Adjusted basis, Basis adjustment. H and r block free file online , Fair market value equal to or more than donor's adjusted basis. H and r block free file online , Adjusted Basis, Short sales. H and r block free file online Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. H and r block free file online , Child's Alaska Permanent Fund dividends. H and r block free file online Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. H and r block free file online Annuities Borrowing on, Borrowing on insurance. H and r block free file online Interest on, Interest on annuity contract. H and r block free file online Life insurance proceeds used to buy, Annuity. H and r block free file online Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. H and r block free file online Trade for, Trade of investment property for an annuity. H and r block free file online , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. H and r block free file online Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. H and r block free file online Assistance (see Tax help) At-risk rules, At-risk rules. H and r block free file online , At-risk rules. H and r block free file online Attorneys' fees, Attorney or accounting fees. H and r block free file online Automatic investment service, Automatic investment service and dividend reinvestment plans. H and r block free file online , Automatic investment service. H and r block free file online , Automatic investment service. H and r block free file online Average basis, Average Basis Double-category method, Transition rule from double-category method. H and r block free file online Illustrated, Average basis method illustrated. H and r block free file online B Backup withholding, Backup withholding. H and r block free file online Bad debts, Nonbusiness bad debt. H and r block free file online , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. H and r block free file online Basis, Basis of Investment Property, U. H and r block free file online S. H and r block free file online Treasury Notes or Bonds Adjusted, Basis adjustment. H and r block free file online , Fair market value equal to or more than donor's adjusted basis. H and r block free file online , Adjusted Basis, Short sales. H and r block free file online Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. H and r block free file online Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. H and r block free file online REMIC, residual interest, Basis in the residual interest. H and r block free file online Replacement stock, Basis of replacement stock. H and r block free file online Shares acquired by reinvestment, Reinvestment right. H and r block free file online Stocks and bonds, Basis adjustment. H and r block free file online , Basis. H and r block free file online , Basis. H and r block free file online , Stocks and Bonds Bearer obligations, Bearer CDs. H and r block free file online , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. H and r block free file online Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. H and r block free file online Basis, Basis. H and r block free file online , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. H and r block free file online Convertible, Convertible stocks and bonds. H and r block free file online Coupon, Coupon bonds. H and r block free file online Enterprise zone facility, Enterprise zone facility bonds. H and r block free file online Federally guaranteed, Federally guaranteed bonds. H and r block free file online Identification, Identifying stock or bonds sold. H and r block free file online Market discount, Market discount. H and r block free file online , Limit on interest deduction for market discount bonds. H and r block free file online , Market discount on bonds. H and r block free file online , Market discount bonds. H and r block free file online , Market discount bonds. H and r block free file online New York Liberty bonds, New York Liberty bonds. H and r block free file online Par value, Bonds purchased at par value. H and r block free file online Premiums on, Bond premium. H and r block free file online , Premiums on bonds. H and r block free file online Private activity, Private activity bonds. H and r block free file online Redemption or retirement of, Redemption or retirement of bonds. H and r block free file online Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. H and r block free file online Stripped, Stripped bonds or coupons. H and r block free file online , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H and r block free file online Tax credit bonds, Tax credit bonds. H and r block free file online Tax-exempt, Tax-exempt state and local government bonds. H and r block free file online Traded flat, Bonds traded flat. H and r block free file online U. H and r block free file online S. H and r block free file online savings (see U. H and r block free file online S. H and r block free file online savings bonds) U. H and r block free file online S. H and r block free file online Treasury (see U. H and r block free file online S. H and r block free file online Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. H and r block free file online , Sale expenses. H and r block free file online C Calls and puts, Puts and Calls Table 4-3, Table 4-3. H and r block free file online Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. H and r block free file online , Capital gain distributions. H and r block free file online , Child's capital gain distributions. H and r block free file online , Capital gain distributions received. H and r block free file online Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. H and r block free file online Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. H and r block free file online Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H and r block free file online Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H and r block free file online Losses, limit on, Limit on deduction. H and r block free file online Passive activities, Passive activity gains and losses. H and r block free file online Qualified covered call options, Capital loss on qualified covered call options. H and r block free file online Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. H and r block free file online Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H and r block free file online Tax rates, Capital Gain Tax Rates, Table 4-4. H and r block free file online What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. H and r block free file online What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. H and r block free file online , Capital Losses Worksheet 4-1, Worksheet 4-1. H and r block free file online Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. H and r block free file online , Cash method. H and r block free file online , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. H and r block free file online Cash-settled options, Cash-settled options. H and r block free file online Casualty losses, Ordinary loss or casualty loss. H and r block free file online CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. H and r block free file online Capital gain distributions, Child's capital gain distributions. H and r block free file online Custodian account for, Custodian account for your child. H and r block free file online Gifts to, Income from property given to a child. H and r block free file online Investment income of, Tax on unearned income of certain children. H and r block free file online , Investment income of child reported on parent's return. H and r block free file online Qualified dividends, Child's qualified dividends. H and r block free file online Savings account with parent as trustee, Savings account with parent as trustee. H and r block free file online U. H and r block free file online S. H and r block free file online savings bond owner, Child as only owner. H and r block free file online Clerical help, Clerical help and office rent. H and r block free file online Co-owners of U. H and r block free file online S. H and r block free file online savings bonds, Co-owners. H and r block free file online Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. H and r block free file online Commissions, Commissions and load charges. H and r block free file online Commodity futures, Commodity Futures, Commodity futures. H and r block free file online Community property U. H and r block free file online S. H and r block free file online savings bonds, Community property. H and r block free file online Constructive ownership transactions, Constructive ownership of stock. H and r block free file online , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. H and r block free file online Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. H and r block free file online Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. H and r block free file online Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. H and r block free file online , Child's capital gain distributions. H and r block free file online , Capital gain distributions received. H and r block free file online Constructive, Constructive distributions. H and r block free file online Dividends (see Dividends) Fractional shares, Fractional shares. H and r block free file online Liquidating, Liquidating Distributions, Liquidating distributions. H and r block free file online Nondividend, Nondividend Distributions, Nondividend distributions. H and r block free file online Return of capital, Basis adjustment. H and r block free file online Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. H and r block free file online Corporate reorganizations, Corporate reorganizations. H and r block free file online Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. H and r block free file online D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. H and r block free file online Dealer securities futures contracts, Dealer securities futures contract. H and r block free file online Debt instruments, retirement of, Retirement of debt instrument. H and r block free file online Decedents, Appreciated property you gave the decedent. H and r block free file online , Decedent's capital loss. H and r block free file online U. H and r block free file online S. H and r block free file online savings bond interest, reporting of, Decedents. H and r block free file online Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. H and r block free file online Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. H and r block free file online Dividends, Dividends and Other Distributions, Form 1099-DIV. H and r block free file online (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. H and r block free file online , Child's Alaska Permanent Fund dividends. H and r block free file online Exempt-interest, Exempt-interest dividends. H and r block free file online , Exempt-interest dividends. H and r block free file online , Exempt-interest dividends on mutual fund stock. H and r block free file online Extraordinary, Extraordinary dividends. H and r block free file online Holding period, Holding period. H and r block free file online Insurance policies, Dividends on insurance policies. H and r block free file online Money market funds, Money Market Funds Nominees, Nominees. H and r block free file online , Nominees. H and r block free file online Ordinary, Ordinary Dividends Patronage, Patronage dividends. H and r block free file online Payments in lieu of, Payments in lieu of dividends. H and r block free file online Qualified, Qualified Dividends, Qualified dividends. H and r block free file online , Child's qualified dividends. H and r block free file online Qualified foreign corporation, Qualified foreign corporation. H and r block free file online Received in January, Dividends received in January. H and r block free file online Reinvestment of, Reinvested distributions. H and r block free file online Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. H and r block free file online , Dividend reinvestment plans. H and r block free file online Reporting requirements, Form 1099-DIV. H and r block free file online , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. H and r block free file online Sale or trade vs. H and r block free file online , Dividend versus sale or trade. H and r block free file online Scrip, Scrip dividends. H and r block free file online Sold stock, Dividends on stock sold. H and r block free file online Stock, Stock dividends. H and r block free file online , Stock dividends. H and r block free file online Underreported, Underreported interest and dividends. H and r block free file online Veterans' insurance, Interest on VA dividends. H and r block free file online , Dividends on veterans' insurance. H and r block free file online Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. H and r block free file online Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. H and r block free file online Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. H and r block free file online Enterprise zone facility bonds, Enterprise zone facility bonds. H and r block free file online Equity option, Equity option. H and r block free file online Estate income received by beneficiary, Beneficiary of an estate or trust. H and r block free file online Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. H and r block free file online Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. H and r block free file online , Fair market value less than donor's adjusted basis. H and r block free file online , Fair market value. H and r block free file online Federal guarantee on bonds, Federally guaranteed bonds. H and r block free file online Fees to buy or sell, Fees to buy or sell. H and r block free file online Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). H and r block free file online Foreign currency transactions, Foreign currency contract. H and r block free file online Foreign income, Reminders Form 1040, Form 1040. H and r block free file online , Form 1040A or Form 1040. H and r block free file online Form 1040, Schedule B, Schedule B (Form 1040A or 1040). H and r block free file online Form 1040, Schedule D, How to report gain. H and r block free file online Form 1040A, Form 1040A. H and r block free file online Form 1040X, Filing a claim for refund. H and r block free file online Form 1041, Filing requirement. H and r block free file online Form 1065, Filing requirement. H and r block free file online Schedule K-1, Schedule K-1 (Form 1065). H and r block free file online Form 1066, Schedule Q, Schedule Q (Form 1066). H and r block free file online , Investment expenses from pass-through entities. H and r block free file online Form 1096, File Form 1099-INT with the IRS. H and r block free file online , File Form 1099-DIV with the IRS. H and r block free file online , File Form 1099-B or Form 1099-S with the IRS. H and r block free file online Form 1099-B, Form 1099-B. H and r block free file online , Form 1099-B transactions. H and r block free file online , File Form 1099-B or Form 1099-S with the IRS. H and r block free file online Form 1099-CAP, Form 1099-CAP transactions. H and r block free file online Form 1099-DIV, General Information, Form 1099-DIV. H and r block free file online , Form 1099-DIV. H and r block free file online , File Form 1099-DIV with the IRS. H and r block free file online Form 1099-INT, General Information, Form 1099-INT. H and r block free file online , Form 1099-INT for U. H and r block free file online S. H and r block free file online savings bond interest. H and r block free file online , Form 1099-INT. H and r block free file online , File Form 1099-INT with the IRS. H and r block free file online , Forms 1099-INT and 1099-OID. H and r block free file online , Forms 1099-INT and 1099-OID. H and r block free file online Form 1099-MISC, Form 1099-MISC. H and r block free file online , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. H and r block free file online , Form 1099-OID, Form 1099-OID. H and r block free file online , Forms 1099-INT and 1099-OID. H and r block free file online , Forms 1099-INT and 1099-OID. H and r block free file online Form 1099-S, Form 1099-S transactions. H and r block free file online , File Form 1099-B or Form 1099-S with the IRS. H and r block free file online Form 1120, Filing requirement. H and r block free file online Form 2439, Undistributed capital gains of mutual funds and REITs. H and r block free file online Form 3115, Change from method 2. H and r block free file online , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. H and r block free file online Form 4797, How to report. H and r block free file online , Losses on Section 1244 (Small Business) Stock, How to report. H and r block free file online Form 4952, Form 4952 Form 6198, At-risk rules. H and r block free file online Form 6781, Form 6781. H and r block free file online , How to report. H and r block free file online , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. H and r block free file online Form 8275, Negligence or disregard of rules or regulations. H and r block free file online Form 8275-R, Negligence or disregard of rules or regulations. H and r block free file online Form 8582, Form 8582. H and r block free file online Form 8615, Tax on unearned income of certain children. H and r block free file online Form 8815, Form 8815. H and r block free file online , Figuring the interest part of the proceeds (Form 8815, line 6). H and r block free file online , Interest excluded under the Education Savings Bond Program. H and r block free file online Form 8824, How to report. H and r block free file online Form 8832, Clubs formed before 1997. H and r block free file online Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. H and r block free file online Form 8949 Bad debts, How to report bad debts. H and r block free file online Basis adjustment, Basis adjustment. H and r block free file online Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. H and r block free file online Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. H and r block free file online Form 1099-B, Form 1099-B. H and r block free file online , Form 1099-B transactions. H and r block free file online Form 1099-CAP, Form 1099-CAP transactions. H and r block free file online Form 1099-S, Form 1099-S transactions. H and r block free file online Fractional shares, Fractional shares. H and r block free file online Gain, qualified small business stock, How to report gain. H and r block free file online How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. H and r block free file online Marked-to-market election, Mark-to-market election made. H and r block free file online Market discount bonds, Market discount bonds. H and r block free file online , Market discount bonds. H and r block free file online Musical compositions, Capital asset treatment for self-created musical works. H and r block free file online Nominees, Nominees. H and r block free file online Nonbusiness bad debt, Nonbusiness bad debt. H and r block free file online Nondividend distributions, Nondividend distributions. H and r block free file online Option, How to report. H and r block free file online Property bought at various times, Sale of property bought at various times. H and r block free file online Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. H and r block free file online Sale expenses, Sale expenses. H and r block free file online Short-term gains and losses, Short-term gains and losses. H and r block free file online Software, Stocks and Bonds Worthless securities, How to report loss. H and r block free file online Form SS-4, Identifying number. H and r block free file online Form W-8BEN, Nonresident aliens. H and r block free file online Form W-9, Certification. H and r block free file online Fractional shares, Fractional shares. H and r block free file online , Automatic investment service. H and r block free file online Free tax services, Free help with your tax return. H and r block free file online Frozen deposits, Interest income on frozen deposits. H and r block free file online , Frozen deposits. H and r block free file online Futures contracts Regulated, Regulated futures contract. H and r block free file online Securities, Securities futures contract. H and r block free file online , Securities futures contract to sell. H and r block free file online , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. H and r block free file online Wash sales, Options and futures contracts. H and r block free file online G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. H and r block free file online (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. H and r block free file online , Property Received as a Gift, Property received as a gift. H and r block free file online Gifts of shares, Shares received as gift. H and r block free file online Government obligations, Government obligations. H and r block free file online H Hedging transactions, Hedging exception. H and r block free file online , Hedging Transactions, Hedging transaction. H and r block free file online Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. H and r block free file online Shares acquired by reinvestment, Reinvested distributions. H and r block free file online Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. H and r block free file online S. H and r block free file online , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. H and r block free file online Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). H and r block free file online Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. H and r block free file online Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. H and r block free file online Transfer by inheritance, Transfer by inheritance. H and r block free file online Insolvency of contractors, Insolvency of contractor. H and r block free file online Installment sales, Installment sales. H and r block free file online Insurance Borrowing on, Borrowing on insurance. H and r block free file online Dividends, interest on, Interest on insurance dividends. H and r block free file online , Dividends on insurance policies. H and r block free file online Interest option on, Interest option on insurance. H and r block free file online Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. H and r block free file online Single-premium life, Single-premium life insurance, endowment, and annuity contracts. H and r block free file online Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. H and r block free file online , Dividends on veterans' insurance. H and r block free file online Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. H and r block free file online , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. H and r block free file online Paid in advance, Interest paid in advance. H and r block free file online Straddles, Interest expense and carrying charges on straddles. H and r block free file online Interest income, Interest Income Annuity contracts, Interest on annuity contract. H and r block free file online Bonds traded flat, Bonds traded flat. H and r block free file online Certificates of deposits, Certificates of deposit and other deferred interest accounts. H and r block free file online Condemnation awards, Interest on condemnation award. H and r block free file online Deferred interest accounts, Certificates of deposit and other deferred interest accounts. H and r block free file online Dividends on deposit or share accounts, Dividends that are actually interest. H and r block free file online Frozen deposits, Interest income on frozen deposits. H and r block free file online , Frozen deposits. H and r block free file online Gift for opening account, Gift for opening account. H and r block free file online Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). H and r block free file online Installment sale payments, Installment sale payments. H and r block free file online Insurance dividends, Interest on insurance dividends. H and r block free file online Money market funds, Money market funds. H and r block free file online Nominee distributions, Nominees. H and r block free file online Prepaid insurance premiums, Prepaid insurance premiums. H and r block free file online Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. H and r block free file online Seller-financed mortgage, Form 1040A. H and r block free file online , Interest on seller-financed mortgage. H and r block free file online Tax refunds, Interest on tax refunds. H and r block free file online Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. H and r block free file online Taxable, Taxable Interest — General, Bonds traded flat. H and r block free file online , Taxation of interest. H and r block free file online , Taxable Interest U. H and r block free file online S. H and r block free file online savings bonds, person responsible for tax (Table 1-2), Table 1-2. H and r block free file online Who Pays the Tax on U. H and r block free file online S. H and r block free file online Savings Bond Interest Underreported, Underreported interest and dividends. H and r block free file online Unstated, Unstated interest. H and r block free file online Usurious interest, Usurious interest. H and r block free file online VA insurance dividends, Interest on VA dividends. H and r block free file online Investment clubs, Investment Clubs, Filing requirement. H and r block free file online Investment counsel and advice, Investment counsel and advice. H and r block free file online Investment expenses, Investment Expenses Allocated, Allocated investment expenses. H and r block free file online At-risk rules, At-risk rules. H and r block free file online Deductible, Expenses of Producing Income Interest, Investment interest deducted. H and r block free file online Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. H and r block free file online Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. H and r block free file online , Investment income of child reported on parent's return. H and r block free file online General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. H and r block free file online Where To Report Common Types of Investment Income Investment property, Investment property. H and r block free file online Basis, Basis of Investment Property Definition, Investment property. H and r block free file online Gain or loss treatment, Investment property. H and r block free file online Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. H and r block free file online Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. H and r block free file online Joint and separate returns, Joint return. H and r block free file online , Joint and separate returns. H and r block free file online L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. H and r block free file online Reporting requirements, How to report. H and r block free file online Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. H and r block free file online Listed options, Listed option. H and r block free file online Load charges, Commissions and load charges. H and r block free file online Loans Below-market, Below-Market Loans, Effective dates. H and r block free file online Gift and demand, Gift and demand loans. H and r block free file online Guarantees, Loan guarantees. H and r block free file online Term, Term loans. H and r block free file online Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H and r block free file online Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H and r block free file online Losses on sales or trades, Property received from a related party. H and r block free file online (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. H and r block free file online , Loss carryback election. H and r block free file online Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. H and r block free file online Passive activities, Passive activity losses. H and r block free file online , Passive activity losses. H and r block free file online , Passive activity losses and credits. H and r block free file online , Losses from passive activities. H and r block free file online Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. H and r block free file online Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. H and r block free file online Market discount bonds, Market discount. H and r block free file online , Market Discount Bonds, Partial principal payments. H and r block free file online , Limit on interest deduction for market discount bonds. H and r block free file online , Market discount on bonds. H and r block free file online , Market discount bonds. H and r block free file online , Market discount bonds. H and r block free file online Accrued market discount, Accrued market discount. H and r block free file online Maximum rate of capital gains (Table 4-4), Table 4-4. H and r block free file online What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. H and r block free file online Meetings, expenses of attending, Stockholders' meetings. H and r block free file online Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. H and r block free file online , Mixed straddles. H and r block free file online Money market funds, Money Market Funds Interest income, Money market funds. H and r block free file online Mortgages Revenue bonds, Mortgage revenue bonds. H and r block free file online Secondary liability on home, Secondary liability on home mortgage. H and r block free file online Seller-financed, Interest on seller-financed mortgage. H and r block free file online Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. H and r block free file online , Tax-exempt state and local government bonds. H and r block free file online (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). H and r block free file online , Choosing to include net capital gain. H and r block free file online , Including mutual fund or REMIC expenses in income. H and r block free file online , Shares in a mutual fund or REIT. H and r block free file online , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. H and r block free file online Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. H and r block free file online publicly offered, Publicly-offered mutual funds. H and r block free file online N Net Investment Income Tax, What's New, Net investment income tax (NIIT). H and r block free file online New York Liberty bonds, New York Liberty bonds. H and r block free file online NIIT, What's New, Net investment income tax (NIIT). H and r block free file online Nominee distributions Dividends, Nominees. H and r block free file online , Nominees. H and r block free file online Interest income, Nominees. H and r block free file online , Nominee distributions. H and r block free file online Original issue discount, Nominee. H and r block free file online Nonbusiness bad debts, Nonbusiness bad debt. H and r block free file online , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. H and r block free file online Nonqualified preferred stock, Nonqualified preferred stock. H and r block free file online Nonresident aliens Backup withholding, Nonresident aliens. H and r block free file online Nontaxable return of capital, Basis adjustment. H and r block free file online Nontaxable stock rights, Nontaxable stock rights. H and r block free file online Nontaxable trades, Nontaxable Trades, Nontaxable trades. H and r block free file online Notes Individuals, bought at discount, Notes of individuals. H and r block free file online U. H and r block free file online S. H and r block free file online Treasury (see U. H and r block free file online S. H and r block free file online Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. H and r block free file online Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. H and r block free file online , Cash settlement option. H and r block free file online Dealer equity, Dealer equity option. H and r block free file online Deep-in-the-money, Qualified covered call options and optioned stock. H and r block free file online Employee stock, Reminders Equity, Equity option. H and r block free file online Gain or loss, Options, Qualified covered call options and optioned stock. H and r block free file online Holding period, Option exercised. H and r block free file online Listed, Listed option. H and r block free file online Nonequity, Nonequity option. H and r block free file online Qualified covered call, Qualified covered call options and optioned stock. H and r block free file online Reporting requirements, How to report. H and r block free file online Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. H and r block free file online Wash sales, Options and futures contracts. H and r block free file online Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. H and r block free file online Original issue discount (OID), Original issue discount. H and r block free file online , Original Issue Discount (OID), Stripped tax-exempt obligations. H and r block free file online , Original issue discount (OID) on debt instruments. H and r block free file online Adjustment to, Original issue discount (OID) adjustment. H and r block free file online Reporting requirements, Exceptions to reporting OID. H and r block free file online , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. H and r block free file online Passive activities Gains and losses, Passive activity losses. H and r block free file online , Passive activity losses. H and r block free file online , Passive activity losses and credits. H and r block free file online , Losses from passive activities. H and r block free file online , Passive activity gains and losses. H and r block free file online Patronage dividends, Patronage dividends. H and r block free file online Penalties Accuracy-related, Accuracy-related penalty. H and r block free file online , Accuracy-related penalties. H and r block free file online Backup withholding, Penalties. H and r block free file online Civil fraud, Civil fraud penalty. H and r block free file online Early withdrawal, Interest subject to penalty for early withdrawal. H and r block free file online , Penalty on early withdrawal of savings. H and r block free file online Failure to pay tax, Failure to pay tax. H and r block free file online Failure to supply SSN, Penalty for failure to supply SSN. H and r block free file online Substantial understatement, Substantial understatement of tax. H and r block free file online Valuation misstatement, Substantial valuation misstatement. H and r block free file online Political parties Debts owed by, Debts owed by political parties. H and r block free file online Preferred stock Nonqualified, Nonqualified preferred stock. H and r block free file online Redeemable at a premium, Preferred stock redeemable at a premium. H and r block free file online Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. H and r block free file online , Premiums on bonds. H and r block free file online Private activity bonds, Private activity bonds. H and r block free file online Public utility stock reinvestment, Public utilities. H and r block free file online Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. H and r block free file online Puts and Calls Q Qualified dividends, Qualified dividends. H and r block free file online Qualified small business stock, Qualified small business stock. H and r block free file online , Qualified small business stock. H and r block free file online , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. H and r block free file online , Shares in a mutual fund or REIT. H and r block free file online , Loss on mutual fund or REIT stock held 6 months or less. H and r block free file online Real estate mortgage investment conduits (REMICs), REMICs, Expenses. H and r block free file online , Including mutual fund or REMIC expenses in income. H and r block free file online Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. H and r block free file online Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. H and r block free file online Redemption or retirement of bonds, Redemption or retirement of bonds. H and r block free file online Regulated futures contract, Regulated futures contract. H and r block free file online Reinvestment rights, Commissions and load charges. H and r block free file online REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. H and r block free file online , Related Party Transactions, Property received from a related party. H and r block free file online Related persons, Related persons. H and r block free file online REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. H and r block free file online Reporting requirements Bad debts, How to report bad debts. H and r block free file online Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. H and r block free file online , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. H and r block free file online Interest on U. H and r block free file online S. H and r block free file online savings bonds, Reporting options for cash method taxpayers. H and r block free file online , Choice to report interest each year. H and r block free file online Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. H and r block free file online Options, How to report. H and r block free file online Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. H and r block free file online Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. H and r block free file online Straddles, Section 1256 contracts and straddles. H and r block free file online Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. H and r block free file online Trades, How To Report Repossession of real property, Real property repossessed. H and r block free file online Restricted property, Restricted property. H and r block free file online Restricted stock, Dividends received on restricted stock. H and r block free file online Retirement of debt instrument, Retirement of debt instrument. H and r block free file online Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. H and r block free file online Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. H and r block free file online Safe deposit box, Safe deposit box rent. H and r block free file online Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. H and r block free file online S. H and r block free file online savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. H and r block free file online Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. H and r block free file online Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. H and r block free file online Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. H and r block free file online , Section 1256 contract options. H and r block free file online , Section 1256 contracts and straddles. H and r block free file online Net gain on, Net section 1256 contracts gain. H and r block free file online Net loss on, Net section 1256 contracts loss. H and r block free file online Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. H and r block free file online Lost, stolen, etc. H and r block free file online , cost of replacing, Cost of replacing missing securities. H and r block free file online Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. H and r block free file online Securities futures contracts, Dealer securities futures contract. H and r block free file online , Securities futures contract. H and r block free file online , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. H and r block free file online Seller-financed mortgages, Interest on seller-financed mortgage. H and r block free file online Short sales, Short Sales, Extraordinary dividends. H and r block free file online Adjusted basis, Short sales. H and r block free file online Expenses of, Short-sale expenses. H and r block free file online Extraordinary dividends, Extraordinary dividends. H and r block free file online Puts, Put option as short sale. H and r block free file online Small business investment company stock, Short sale. H and r block free file online Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H and r block free file online Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. H and r block free file online , Acquisition discount on short-term obligations. H and r block free file online , Short-term government obligations. H and r block free file online Interest deduction, limit on, Limit on interest deduction for short-term obligations. H and r block free file online Sixty/forty (60/40) rule, 60/40 rule. H and r block free file online Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. H and r block free file online Reporting requirements, How to report. H and r block free file online Small business stock, Qualified small business stock. H and r block free file online , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. H and r block free file online , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. H and r block free file online Joint accounts, SSN for joint account. H and r block free file online Requirement to give, Social security number (SSN). H and r block free file online Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. H and r block free file online , SSBIC stock. H and r block free file online Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. H and r block free file online Registration requirement, Registration requirement. H and r block free file online Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. H and r block free file online , Basis adjustment. H and r block free file online , Basis. H and r block free file online , Stocks and Bonds, Basis of replacement stock. H and r block free file online Capital asset, Stocks, stock rights, and bonds. H and r block free file online Constructive ownership, Constructive ownership of stock. H and r block free file online Convertible, Convertible stocks and bonds. H and r block free file online Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. H and r block free file online , Automatic investment service. H and r block free file online Identification, Identifying stock or bonds sold. H and r block free file online Installment sales, Installment sales. H and r block free file online Nonqualified preferred stock, Nonqualified preferred stock. H and r block free file online Options for employees, Reminders Public utility, reinvestment, Public utilities. H and r block free file online Redemption of, Redemption of stock. H and r block free file online Replacement stock, Basis of replacement stock. H and r block free file online Restricted stock, Dividends received on restricted stock. H and r block free file online Rights, Distributions of Stock and Stock Rights, Stock rights. H and r block free file online , Nontaxable stock rights. H and r block free file online S corporations, S corporation stock. H and r block free file online Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. H and r block free file online , Qualified small business stock. H and r block free file online Specialized small business investment company, Specialized small business investment company stock or partnership interest. H and r block free file online Splits, Stock splits. H and r block free file online Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. H and r block free file online Trades, Stock for stock of the same corporation. H and r block free file online Trust instruments treated as, Certain trust instruments treated as stock. H and r block free file online Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. H and r block free file online Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. H and r block free file online Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. H and r block free file online , Mixed straddles. H and r block free file online , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. H and r block free file online Stripped bonds and coupons, Stripped bonds or coupons. H and r block free file online , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H and r block free file online Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. H and r block free file online What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. H and r block free file online Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. H and r block free file online Puts and Calls U. H and r block free file online S. H and r block free file online savings bonds, person responsible for tax (Table 1-2), Table 1-2. H and r block free file online Who Pays the Tax on U. H and r block free file online S. H and r block free file online Savings Bond Interest Tax credit bonds, Tax credit bonds. H and r block free file online Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. H and r block free file online Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. H and r block free file online Tax-exempt income Expenses of, Tax-exempt income. H and r block free file online Interest, Tax-Exempt Interest, Reporting tax-exempt interest. H and r block free file online Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. H and r block free file online , Discounted tax-exempt obligations. H and r block free file online Taxable income, expenses of, Expenses for both tax-exempt and taxable income. H and r block free file online Taxes State and local transfer, State and local transfer taxes. H and r block free file online State income, State income taxes. H and r block free file online Term loans, Term loans. H and r block free file online Trade or business, Passive activity. H and r block free file online Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. H and r block free file online Reporting requirements, How To Report Stock, Stock for stock of the same corporation. H and r block free file online Taxable, Property Received in Taxable Trades U. H and r block free file online S. H and r block free file online Treasury notes or bonds, U. H and r block free file online S. H and r block free file online Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. H and r block free file online S. H and r block free file online Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). H and r block free file online , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. H and r block free file online Trustee's commission for revocable trust, Trustee's commissions for revocable trust. H and r block free file online U U. H and r block free file online S. H and r block free file online savings bonds, U. H and r block free file online S. H and r block free file online obligations. H and r block free file online , U. H and r block free file online S. H and r block free file online Savings Bonds Reporting interest on, U. H and r block free file online S. H and r block free file online obligations. H and r block free file online , U. H and r block free file online S. H and r block free file online Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. H and r block free file online Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. H and r block free file online Tax, responsible person (Table 1-2), Table 1-2. H and r block free file online Who Pays the Tax on U. H and r block free file online S. H and r block free file online Savings Bond Interest U. H and r block free file online S. H and r block free file online Treasury bills, notes, and bonds, U. H and r block free file online S. H and r block free file online obligations. H and r block free file online , U. H and r block free file online S. H and r block free file online Treasury Bills, Notes, and Bonds, U. H and r block free file online S. H and r block free file online Treasury Notes or Bonds, U. H and r block free file online S. H and r block free file online Treasury notes and bonds. H and r block free file online Undistributed capital gains, Undistributed capital gains. H and r block free file online Usurious interest, Usurious interest. H and r block free file online V Veterans' insurance Dividends on, Dividends on veterans' insurance. H and r block free file online W Warrants, Warrants. H and r block free file online Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. H and r block free file online Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. H and r block free file online Worksheets Capital loss carryover, Worksheet 4-1. H and r block free file online Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. H and r block free file online Prev  Up     Home   More Online Publications
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The H And R Block Free File Online

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