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Students Filing Taxes 2013

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Students Filing Taxes 2013

Students filing taxes 2013 3. Students filing taxes 2013   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. Students filing taxes 2013 Taxpayer identification numbers for aliens. Students filing taxes 2013 Taxpayer identification numbers for adoptees. Students filing taxes 2013 What's New Exemption amount. Students filing taxes 2013  The amount you can deduct for each exemption has increased. Students filing taxes 2013 It was $3,800 for 2012. Students filing taxes 2013 It is $3,900 for 2013. Students filing taxes 2013 Exemption phaseout. Students filing taxes 2013  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Students filing taxes 2013 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). Students filing taxes 2013 See Phaseout of Exemptions , later. Students filing taxes 2013 Introduction This chapter discusses the following topics. Students filing taxes 2013 Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Students filing taxes 2013 Exemptions for dependents — You generally can take an exemption for each of your dependents. Students filing taxes 2013 A dependent is your qualifying child or qualifying relative. Students filing taxes 2013 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. Students filing taxes 2013 Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Students filing taxes 2013 Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Students filing taxes 2013 Deduction. Students filing taxes 2013   Exemptions reduce your taxable income. Students filing taxes 2013 You can deduct $3,900 for each exemption you claim in 2013. Students filing taxes 2013 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. Students filing taxes 2013 See Phaseout of Exemptions , later. Students filing taxes 2013 How to claim exemptions. Students filing taxes 2013    How you claim an exemption on your tax return depends on which form you file. Students filing taxes 2013    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Students filing taxes 2013    If you file Form 1040A, complete lines 6a through 6d. Students filing taxes 2013 The total number of exemptions you can claim is the total in the box on line 6d. Students filing taxes 2013 Also complete line 26. Students filing taxes 2013   If you file Form 1040, complete lines 6a through 6d. Students filing taxes 2013 The total number of exemptions you can claim is the total in the box on line 6d. Students filing taxes 2013 Also complete line 42. Students filing taxes 2013 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). Students filing taxes 2013 While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Students filing taxes 2013 Personal Exemptions You are generally allowed one exemption for yourself. Students filing taxes 2013 If you are married, you may be allowed one exemption for your spouse. Students filing taxes 2013 These are called personal exemptions. Students filing taxes 2013 Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Students filing taxes 2013 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. Students filing taxes 2013 Your Spouse's Exemption Your spouse is never considered your dependent. Students filing taxes 2013 Joint return. Students filing taxes 2013   On a joint return you can claim one exemption for yourself and one for your spouse. Students filing taxes 2013 Separate return. Students filing taxes 2013   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. Students filing taxes 2013 This is true even if the other taxpayer does not actually claim your spouse as a dependent. Students filing taxes 2013 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. Students filing taxes 2013 S. Students filing taxes 2013 tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Students filing taxes 2013 Death of spouse. Students filing taxes 2013   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 . Students filing taxes 2013 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 . Students filing taxes 2013   If you remarried during the year, you cannot take an exemption for your deceased spouse. Students filing taxes 2013   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. Students filing taxes 2013 If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Students filing taxes 2013 Divorced or separated spouse. Students filing taxes 2013   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Students filing taxes 2013 This rule applies even if you provided all of your former spouse's support. Students filing taxes 2013 Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Students filing taxes 2013 You can claim an exemption for a dependent even if your dependent files a return. Students filing taxes 2013 The term “dependent” means: A qualifying child, or A qualifying relative. Students filing taxes 2013 The terms “ qualifying child ” and “ qualifying relative ” are defined later. Students filing taxes 2013 You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Students filing taxes 2013 Dependent taxpayer test. Students filing taxes 2013 Joint return test. Students filing taxes 2013 Citizen or resident test. Students filing taxes 2013 These three tests are explained in detail later. Students filing taxes 2013 All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Students filing taxes 2013 Table 3-1. Students filing taxes 2013 Overview of the Rules for Claiming an Exemption for a Dependent Caution. Students filing taxes 2013 This table is only an overview of the rules. Students filing taxes 2013 For details, see the rest of this chapter. Students filing taxes 2013 You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Students filing taxes 2013   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. Students filing taxes 2013   You cannot claim a person as a dependent unless that person is a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen, U. Students filing taxes 2013 S. Students filing taxes 2013 resident alien, U. Students filing taxes 2013 S. Students filing taxes 2013 national, or a resident of Canada or Mexico. Students filing taxes 2013 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Students filing taxes 2013   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. Students filing taxes 2013   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. Students filing taxes 2013   The child must have lived with you for more than half of the year. Students filing taxes 2013 2  The child must not have provided more than half of his or her own support for the year. Students filing taxes 2013   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). Students filing taxes 2013  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. Students filing taxes 2013 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. Students filing taxes 2013   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Students filing taxes 2013   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). Students filing taxes 2013   The person's gross income for the year must be less than $3,900. Students filing taxes 2013 3  You must provide more than half of the person's total support for the year. Students filing taxes 2013 4  1There is an exception for certain adopted children. Students filing taxes 2013 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. Students filing taxes 2013 3There is an exception if the person is disabled and has income from a sheltered workshop. Students filing taxes 2013 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Students filing taxes 2013 Dependent not allowed a personal exemption. Students filing taxes 2013 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. Students filing taxes 2013 This is true even if you do not claim the dependent's exemption on your return. Students filing taxes 2013 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. Students filing taxes 2013 Housekeepers, maids, or servants. Students filing taxes 2013   If these people work for you, you cannot claim exemptions for them. Students filing taxes 2013 Child tax credit. Students filing taxes 2013   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. Students filing taxes 2013 For more information, see chapter 34. Students filing taxes 2013 Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Students filing taxes 2013 Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Students filing taxes 2013 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. Students filing taxes 2013 Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Students filing taxes 2013 Exception. Students filing taxes 2013   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. Students filing taxes 2013 Example 1—child files joint return. Students filing taxes 2013 You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Students filing taxes 2013 He earned $25,000 for the year. Students filing taxes 2013 The couple files a joint return. Students filing taxes 2013 You cannot take an exemption for your daughter. Students filing taxes 2013 Example 2—child files joint return only as claim for refund of withheld tax. Students filing taxes 2013 Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Students filing taxes 2013 Neither is required to file a tax return. Students filing taxes 2013 They do not have a child. Students filing taxes 2013 Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Students filing taxes 2013 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. Students filing taxes 2013 You can claim exemptions for each of them if all the other tests to do so are met. Students filing taxes 2013 Example 3—child files joint return to claim American opportunity credit. Students filing taxes 2013 The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Students filing taxes 2013 He and his wife are not required to file a tax return. Students filing taxes 2013 However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Students filing taxes 2013 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. Students filing taxes 2013 The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Students filing taxes 2013 Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen, U. Students filing taxes 2013 S. Students filing taxes 2013 resident alien, U. Students filing taxes 2013 S. Students filing taxes 2013 national, or a resident of Canada or Mexico. Students filing taxes 2013 However, there is an exception for certain adopted children, as explained next. Students filing taxes 2013 Exception for adopted child. Students filing taxes 2013   If you are a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen or U. Students filing taxes 2013 S. Students filing taxes 2013 national who has legally adopted a child who is not a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen, U. Students filing taxes 2013 S. Students filing taxes 2013 resident alien, or U. Students filing taxes 2013 S. Students filing taxes 2013 national, this test is met if the child lived with you as a member of your household all year. Students filing taxes 2013 This exception also applies if the child was lawfully placed with you for legal adoption. Students filing taxes 2013 Child's place of residence. Students filing taxes 2013   Children usually are citizens or residents of the country of their parents. Students filing taxes 2013   If you were a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen when your child was born, the child may be a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Students filing taxes 2013 Foreign students' place of residence. Students filing taxes 2013   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. Students filing taxes 2013 S. Students filing taxes 2013 residents and do not meet this test. Students filing taxes 2013 You cannot claim an exemption for them. Students filing taxes 2013 However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Students filing taxes 2013 See Expenses Paid for Student Living With You in chapter 24. Students filing taxes 2013 U. Students filing taxes 2013 S. Students filing taxes 2013 national. Students filing taxes 2013   A U. Students filing taxes 2013 S. Students filing taxes 2013 national is an individual who, although not a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen, owes his or her allegiance to the United States. Students filing taxes 2013 U. Students filing taxes 2013 S. Students filing taxes 2013 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Students filing taxes 2013 S. Students filing taxes 2013 nationals instead of U. Students filing taxes 2013 S. Students filing taxes 2013 citizens. Students filing taxes 2013 Qualifying Child Five tests must be met for a child to be your qualifying child. Students filing taxes 2013 The five tests are: Relationship, Age, Residency, Support, and Joint return. Students filing taxes 2013 These tests are explained next. Students filing taxes 2013 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. Students filing taxes 2013 See Special Rule for Qualifying Child of More Than One Person, later. Students filing taxes 2013 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. Students filing taxes 2013 Adopted child. Students filing taxes 2013   An adopted child is always treated as your own child. Students filing taxes 2013 The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Students filing taxes 2013 Foster child. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 Example. Students filing taxes 2013 Your son turned 19 on December 10. Students filing taxes 2013 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. Students filing taxes 2013 Child must be younger than you or spouse. Students filing taxes 2013   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Students filing taxes 2013 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. Students filing taxes 2013 Example 1—child not younger than you or spouse. Students filing taxes 2013 Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Students filing taxes 2013 He is not disabled. Students filing taxes 2013 Both you and your spouse are 21 years old, and you file a joint return. Students filing taxes 2013 Your brother is not your qualifying child because he is not younger than you or your spouse. Students filing taxes 2013 Example 2—child younger than your spouse but not younger than you. Students filing taxes 2013 The facts are the same as in Example 1 except your spouse is 25 years old. Students filing taxes 2013 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. Students filing taxes 2013 Student defined. Students filing taxes 2013   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. Students filing taxes 2013 The 5 calendar months do not have to be consecutive. Students filing taxes 2013 Full-time student. Students filing taxes 2013   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. Students filing taxes 2013 School defined. Students filing taxes 2013   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Students filing taxes 2013 However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Students filing taxes 2013 Vocational high school students. Students filing taxes 2013   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. Students filing taxes 2013 Permanently and totally disabled. Students filing taxes 2013   Your child is permanently and totally disabled if both of the following apply. Students filing taxes 2013 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Students filing taxes 2013 A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Students filing taxes 2013 Residency Test To meet this test, your child must have lived with you for more than half the year. Students filing taxes 2013 There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Students filing taxes 2013 Temporary absences. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 Death or birth of child. Students filing taxes 2013   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. Students filing taxes 2013 Child born alive. Students filing taxes 2013   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. Students filing taxes 2013 State or local law must treat the child as having been born alive. Students filing taxes 2013 There must be proof of a live birth shown by an official document, such as a birth certificate. Students filing taxes 2013 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. Students filing taxes 2013 Stillborn child. Students filing taxes 2013   You cannot claim an exemption for a stillborn child. Students filing taxes 2013 Kidnapped child. Students filing taxes 2013   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Students filing taxes 2013 See Publication 501 for details. Students filing taxes 2013 Children of divorced or separated parents (or parents who live apart). Students filing taxes 2013   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Students filing taxes 2013 However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Students filing taxes 2013 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. Students filing taxes 2013 The child received over half of his or her support for the year from the parents. Students filing taxes 2013 The child is in the custody of one or both parents for more than half of the year. Students filing taxes 2013 Either of the following statements is true. Students filing taxes 2013 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. Students filing taxes 2013 (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. Students filing taxes 2013 If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Students filing taxes 2013 ) 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. Students filing taxes 2013 Custodial parent and noncustodial parent. Students filing taxes 2013   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Students filing taxes 2013 The other parent is the noncustodial parent. Students filing taxes 2013   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. Students filing taxes 2013   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). Students filing taxes 2013 Equal number of nights. Students filing taxes 2013   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). Students filing taxes 2013 December 31. Students filing taxes 2013   The night of December 31 is treated as part of the year in which it begins. Students filing taxes 2013 For example, December 31, 2013, is treated as part of 2013. Students filing taxes 2013 Emancipated child. Students filing taxes 2013   If a child is emancipated under state law, the child is treated as not living with either parent. Students filing taxes 2013 See Examples 5 and 6. Students filing taxes 2013 Absences. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 Parent works at night. Students filing taxes 2013   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. Students filing taxes 2013 On a school day, the child is treated as living at the primary residence registered with the school. Students filing taxes 2013 Example 1—child lived with one parent for a greater number of nights. Students filing taxes 2013 You and your child’s other parent are divorced. Students filing taxes 2013 In 2013, your child lived with you 210 nights and with the other parent 155 nights. Students filing taxes 2013 You are the custodial parent. Students filing taxes 2013 Example 2—child is away at camp. Students filing taxes 2013 In 2013, your daughter lives with each parent for alternate weeks. Students filing taxes 2013 In the summer, she spends 6 weeks at summer camp. Students filing taxes 2013 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. Students filing taxes 2013 Example 3—child lived same number of nights with each parent. Students filing taxes 2013 Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Students filing taxes 2013 Your AGI is $40,000. Students filing taxes 2013 Your ex-spouse's AGI is $25,000. Students filing taxes 2013 You are treated as your son's custodial parent because you have the higher AGI. Students filing taxes 2013 Example 4—child is at parent’s home but with other parent. Students filing taxes 2013 Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Students filing taxes 2013 You become ill and are hospitalized. Students filing taxes 2013 The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Students filing taxes 2013 Your son is treated as living with you during this 10-day period because he was living in your home. Students filing taxes 2013 Example 5—child emancipated in May. Students filing taxes 2013 When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Students filing taxes 2013 As a result, he is not considered in the custody of his parents for more than half of the year. Students filing taxes 2013 The special rule for children of divorced or separated parents does not apply. Students filing taxes 2013 Example 6—child emancipated in August. Students filing taxes 2013 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. Students filing taxes 2013 She turns 18 and is emancipated under state law on August 1, 2013. Students filing taxes 2013 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. Students filing taxes 2013 You are the custodial parent. Students filing taxes 2013 Written declaration. Students filing taxes 2013    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. Students filing taxes 2013 The noncustodial parent must attach a copy of the form or statement to his or her tax return. Students filing taxes 2013   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. Students filing taxes 2013 Post-1984 and pre-2009 divorce decree or separation agreement. Students filing taxes 2013   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. Students filing taxes 2013 The decree or agreement must state all three of the following. Students filing taxes 2013 The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Students filing taxes 2013 The custodial parent will not claim the child as a dependent for the year. Students filing taxes 2013 The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Students filing taxes 2013   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Students filing taxes 2013 The cover page (write the other parent's social security number on this page). Students filing taxes 2013 The pages that include all of the information identified in items (1) through (3) above. Students filing taxes 2013 The signature page with the other parent's signature and the date of the agreement. Students filing taxes 2013 Post-2008 divorce decree or separation agreement. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 The form or statement must release the custodial parent's claim to the child without any conditions. Students filing taxes 2013 For example, the release must not depend on the noncustodial parent paying support. Students filing taxes 2013    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Students filing taxes 2013 Revocation of release of claim to an exemption. Students filing taxes 2013   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). Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Remarried parent. Students filing taxes 2013   If you remarry, the support provided by your new spouse is treated as provided by you. Students filing taxes 2013 Parents who never married. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 This test is different from the support test to be a qualifying relative, which is described later. Students filing taxes 2013 However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Students filing taxes 2013 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. Students filing taxes 2013 Worksheet 3-1. Students filing taxes 2013 Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Students filing taxes 2013 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. Students filing taxes 2013 Do not include funds provided by the state; include those amounts on line 23 instead 1. Students filing taxes 2013     2. Students filing taxes 2013 Enter the amount on line 1 that was used for the person's support 2. Students filing taxes 2013     3. Students filing taxes 2013 Enter the amount on line 1 that was used for other purposes 3. Students filing taxes 2013     4. Students filing taxes 2013 Enter the total amount in the person's savings and other accounts at the end of the year 4. Students filing taxes 2013     5. Students filing taxes 2013 Add lines 2 through 4. Students filing taxes 2013 (This amount should equal line 1. Students filing taxes 2013 ) 5. Students filing taxes 2013     Expenses for Entire Household (where the person you supported lived)       6. Students filing taxes 2013 Lodging (complete line 6a or 6b):         a. Students filing taxes 2013 Enter the total rent paid 6a. Students filing taxes 2013       b. Students filing taxes 2013 Enter the fair rental value of the home. Students filing taxes 2013 If the person you supported owned the home,  also include this amount in line 21 6b. Students filing taxes 2013     7. Students filing taxes 2013 Enter the total food expenses 7. Students filing taxes 2013     8. Students filing taxes 2013 Enter the total amount of utilities (heat, light, water, etc. Students filing taxes 2013 not included in line 6a or 6b) 8. Students filing taxes 2013     9. Students filing taxes 2013 Enter the total amount of repairs (not included in line 6a or 6b) 9. Students filing taxes 2013     10. Students filing taxes 2013 Enter the total of other expenses. Students filing taxes 2013 Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Students filing taxes 2013     11. Students filing taxes 2013 Add lines 6a through 10. Students filing taxes 2013 These are the total household expenses 11. Students filing taxes 2013     12. Students filing taxes 2013 Enter total number of persons who lived in the household 12. Students filing taxes 2013     Expenses for the Person You Supported       13. Students filing taxes 2013 Divide line 11 by line 12. Students filing taxes 2013 This is the person's share of the household expenses 13. Students filing taxes 2013     14. Students filing taxes 2013 Enter the person's total clothing expenses 14. Students filing taxes 2013     15. Students filing taxes 2013 Enter the person's total education expenses 15. Students filing taxes 2013     16. Students filing taxes 2013 Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Students filing taxes 2013     17. Students filing taxes 2013 Enter the person's total travel and recreation expenses 17. Students filing taxes 2013     18. Students filing taxes 2013 Enter the total of the person's other expenses 18. Students filing taxes 2013     19. Students filing taxes 2013 Add lines 13 through 18. Students filing taxes 2013 This is the total cost of the person's support for the year 19. Students filing taxes 2013     Did the Person Provide More Than Half of His or Her Own Support?       20. Students filing taxes 2013 Multiply line 19 by 50% (. Students filing taxes 2013 50) 20. Students filing taxes 2013     21. Students filing taxes 2013 Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Students filing taxes 2013 This is the amount the person provided for his or her own support 21. Students filing taxes 2013     22. Students filing taxes 2013 Is line 21 more than line 20?   No. Students filing taxes 2013 You meet the support test for this person to be your qualifying child. Students filing taxes 2013 If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Students filing taxes 2013 Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Students filing taxes 2013    Yes. Students filing taxes 2013 You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Students filing taxes 2013 Stop here. Students filing taxes 2013        Did You Provide More Than Half?       23. Students filing taxes 2013 Enter the amount others provided for the person's support. Students filing taxes 2013 Include amounts provided by state, local, and other welfare societies or agencies. Students filing taxes 2013 Do not include any amounts included on line 1 23. Students filing taxes 2013     24. Students filing taxes 2013 Add lines 21 and 23 24. Students filing taxes 2013     25. Students filing taxes 2013 Subtract line 24 from line 19. Students filing taxes 2013 This is the amount you provided for the person's support 25. Students filing taxes 2013     26. Students filing taxes 2013 Is line 25 more than line 20?   Yes. Students filing taxes 2013 You meet the support test for this person to be your qualifying relative. Students filing taxes 2013    No. Students filing taxes 2013 You do not meet the support test for this person to be your qualifying relative. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013   Example. Students filing taxes 2013 You provided $4,000 toward your 16-year-old son's support for the year. Students filing taxes 2013 He has a part-time job and provided $6,000 to his own support. Students filing taxes 2013 He provided more than half of his own support for the year. Students filing taxes 2013 He is not your qualifying child. Students filing taxes 2013 Foster care payments and expenses. Students filing taxes 2013   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Students filing taxes 2013 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. Students filing taxes 2013   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. Students filing taxes 2013 For more information about the deduction for charitable contributions, see chapter 24. Students filing taxes 2013 If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Students filing taxes 2013   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Students filing taxes 2013 Example 1. Students filing taxes 2013 Lauren, a foster child, lived with Mr. Students filing taxes 2013 and Mrs. Students filing taxes 2013 Smith for the last 3 months of the year. Students filing taxes 2013 The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Students filing taxes 2013 They did not care for her as a trade or business or to benefit the agency that placed her in their home. Students filing taxes 2013 The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Students filing taxes 2013 Example 2. Students filing taxes 2013 You provided $3,000 toward your 10-year-old foster child's support for the year. Students filing taxes 2013 The state government provided $4,000, which is considered support provided by the state, not by the child. Students filing taxes 2013 See Support provided by the state (welfare, food stamps, housing, etc. Students filing taxes 2013 ) , later. Students filing taxes 2013 Your foster child did not provide more than half of her own support for the year. Students filing taxes 2013 Scholarships. Students filing taxes 2013   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. Students filing taxes 2013 Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Students filing taxes 2013 Exception. Students filing taxes 2013   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. Students filing taxes 2013 Example 1—child files joint return. Students filing taxes 2013 You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Students filing taxes 2013 He earned $25,000 for the year. Students filing taxes 2013 The couple files a joint return. Students filing taxes 2013 Because your daughter and her husband file a joint return, she is not your qualifying child. Students filing taxes 2013 Example 2—child files joint return only as a claim for refund of withheld tax. Students filing taxes 2013 Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Students filing taxes 2013 Neither is required to file a tax return. Students filing taxes 2013 They do not have a child. Students filing taxes 2013 Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Students filing taxes 2013 The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Students filing taxes 2013 Example 3—child files joint return to claim American opportunity credit. Students filing taxes 2013 The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Students filing taxes 2013 He and his wife were not required to file a tax return. Students filing taxes 2013 However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Students filing taxes 2013 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. Students filing taxes 2013 The exception to the joint return test does not apply, so your son is not your qualifying child. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Students filing taxes 2013 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). Students filing taxes 2013 The exemption for the child. Students filing taxes 2013 The child tax credit. Students filing taxes 2013 Head of household filing status. Students filing taxes 2013 The credit for child and dependent care expenses. Students filing taxes 2013 The exclusion from income for dependent care benefits. Students filing taxes 2013 The earned income credit. Students filing taxes 2013 The other person cannot take any of these benefits based on this qualifying child. Students filing taxes 2013 In other words, you and the other person cannot agree to divide these benefits between you. Students filing taxes 2013 The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Students filing taxes 2013 Tiebreaker rules. Students filing taxes 2013   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Students filing taxes 2013 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 See Example 6 . Students filing taxes 2013   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. Students filing taxes 2013 Example 1—child lived with parent and grandparent. Students filing taxes 2013 You and your 3-year-old daughter Jane lived with your mother all year. Students filing taxes 2013 You are 25 years old, unmarried, and your AGI is $9,000. Students filing taxes 2013 Your mother's AGI is $15,000. Students filing taxes 2013 Jane's father did not live with you or your daughter. Students filing taxes 2013 You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Students filing taxes 2013 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. Students filing taxes 2013 However, only one of you can claim her. Students filing taxes 2013 Jane is not a qualifying child of anyone else, including her father. Students filing taxes 2013 You agree to let your mother claim Jane. Students filing taxes 2013 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). Students filing taxes 2013 Example 2—parent has higher AGI than grandparent. Students filing taxes 2013 The facts are the same as in Example 1 except your AGI is $18,000. Students filing taxes 2013 Because your mother's AGI is not higher than yours, she cannot claim Jane. Students filing taxes 2013 Only you can claim Jane. Students filing taxes 2013 Example 3—two persons claim same child. Students filing taxes 2013 The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Students filing taxes 2013 In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Students filing taxes 2013 The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Students filing taxes 2013 Example 4—qualifying children split between two persons. Students filing taxes 2013 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. Students filing taxes 2013 Only one of you can claim each child. Students filing taxes 2013 However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Students filing taxes 2013 For example, if you claim one child, your mother can claim the other two. Students filing taxes 2013 Example 5—taxpayer who is a qualifying child. Students filing taxes 2013 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. Students filing taxes 2013 This means you are your mother's qualifying child. Students filing taxes 2013 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. Students filing taxes 2013 Example 6—child lived with both parents and grandparent. Students filing taxes 2013 The facts are the same as in Example 1 except you are married to your daughter's father. Students filing taxes 2013 The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Students filing taxes 2013 If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Students filing taxes 2013 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. Students filing taxes 2013 Example 7—separated parents. Students filing taxes 2013 You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Students filing taxes 2013 In August and September, your son lived with you. Students filing taxes 2013 For the rest of the year, your son lived with your husband, the boy's father. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 You and your husband will file separate returns. Students filing taxes 2013 Your husband agrees to let you treat your son as a qualifying child. Students filing taxes 2013 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). Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Example 8—separated parents claim same child. Students filing taxes 2013 The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Students filing taxes 2013 In this case, only your husband will be allowed to treat your son as a qualifying child. Students filing taxes 2013 This is because, during 2013, the boy lived with him longer than with you. Students filing taxes 2013 If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Students filing taxes 2013 If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Example 9—unmarried parents. Students filing taxes 2013 You, your 5-year-old son, and your son's father lived together all year. Students filing taxes 2013 You and your son's father are not married. Students filing taxes 2013 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. Students filing taxes 2013 Your AGI is $12,000 and your son's father's AGI is $14,000. Students filing taxes 2013 Your son's father agrees to let you claim the child as a qualifying child. Students filing taxes 2013 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). Students filing taxes 2013 Example 10—unmarried parents claim same child. Students filing taxes 2013 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. Students filing taxes 2013 In this case, only your son's father will be allowed to treat your son as a qualifying child. Students filing taxes 2013 This is because his AGI, $14,000, is more than your AGI, $12,000. Students filing taxes 2013 If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Students filing taxes 2013 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. Students filing taxes 2013 Example 11—child did not live with a parent. Students filing taxes 2013 You and your 7-year-old niece, your sister's child, lived with your mother all year. Students filing taxes 2013 You are 25 years old, and your AGI is $9,300. Students filing taxes 2013 Your mother's AGI is $15,000. Students filing taxes 2013 Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Students filing taxes 2013 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. Students filing taxes 2013 However, only your mother can treat her as a qualifying child. Students filing taxes 2013 This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Students filing taxes 2013 Applying this special rule to divorced or separated parents (or parents who live apart). Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Example 1. Students filing taxes 2013 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Students filing taxes 2013 Your AGI is $10,000. Students filing taxes 2013 Your mother's AGI is $25,000. Students filing taxes 2013 Your son's father did not live with you or your son. Students filing taxes 2013 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. Students filing taxes 2013 Because of this, you cannot claim an exemption or the child tax credit for your son. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 (Note: The support test does not apply for the earned income credit. Students filing taxes 2013 ) However, you agree to let your mother claim your son. Students filing taxes 2013 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. Students filing taxes 2013 (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Students filing taxes 2013 ) Example 2. Students filing taxes 2013 The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Students filing taxes 2013 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Students filing taxes 2013 Example 3. Students filing taxes 2013 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. Students filing taxes 2013 Your mother also claims him as a qualifying child for head of household filing status. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Qualifying Relative Four tests must be met for a person to be your qualifying relative. Students filing taxes 2013 The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Students filing taxes 2013 Age. Students filing taxes 2013   Unlike a qualifying child, a qualifying relative can be any age. Students filing taxes 2013 There is no age test for a qualifying relative. Students filing taxes 2013 Kidnapped child. Students filing taxes 2013   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Students filing taxes 2013 See Publication 501 for details. Students filing taxes 2013 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. Students filing taxes 2013 Example 1. Students filing taxes 2013 Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Students filing taxes 2013 She is not your qualifying relative. Students filing taxes 2013 Example 2. Students filing taxes 2013 Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Students filing taxes 2013 He is not your qualifying relative. Students filing taxes 2013 Example 3. Students filing taxes 2013 Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Students filing taxes 2013 He may be your qualifying relative if the gross income test and the support test are met. Students filing taxes 2013 Example 4. Students filing taxes 2013 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. Students filing taxes 2013 He is not your qualifying child because he does not meet the residency test. Students filing taxes 2013 He may be your qualifying relative if the gross income test and the support test are met. Students filing taxes 2013 Child of person not required to file a return. Students filing taxes 2013   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. Students filing taxes 2013 Example 1—return not required. Students filing taxes 2013 You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Students filing taxes 2013 Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Students filing taxes 2013 Both your friend and her child are your qualifying relatives if the support test is met. Students filing taxes 2013 Example 2—return filed to claim refund. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Both your friend and her child are your qualifying relatives if the support test is met. Students filing taxes 2013 Example 3—earned income credit claimed. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Child in Canada or Mexico. Students filing taxes 2013   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Students filing taxes 2013 If the child does not live with you, the child does not meet the residency test to be your qualifying child. Students filing taxes 2013 However, the child may still be your qualifying relative. Students filing taxes 2013 If the persons the child does live with are not U. Students filing taxes 2013 S. Students filing taxes 2013 citizens and have no U. Students filing taxes 2013 S. Students filing taxes 2013 gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Students filing taxes 2013 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. Students filing taxes 2013   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. Students filing taxes 2013 S. Students filing taxes 2013 citizen, U. Students filing taxes 2013 S. Students filing taxes 2013 resident alien, or U. Students filing taxes 2013 S. Students filing taxes 2013 national. Students filing taxes 2013 There is an exception for certain adopted children who lived with you all year. Students filing taxes 2013 See Citizen or Resident Test , earlier. Students filing taxes 2013 Example. Students filing taxes 2013 You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Students filing taxes 2013 You are single and live in the United States. Students filing taxes 2013 Your mother is not a U. Students filing taxes 2013 S. Students filing taxes 2013 citizen and has no U. Students filing taxes 2013 S. Students filing taxes 2013 income, so she is not a “taxpayer. Students filing taxes 2013 ” Your children are not your qualifying children because they do not meet the residency test. Students filing taxes 2013 But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Students filing taxes 2013 You may also be able to claim your mother as a dependent if the gross income and support tests are met. Students filing taxes 2013 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 . Students filing taxes 2013 If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Students filing taxes 2013 However, see Personal Exemptions , earlier. Students filing taxes 2013 Relatives who do not have to live with you. Students filing taxes 2013   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. Students filing taxes 2013 Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Students filing taxes 2013 (A legally adopted child is considered your child. Students filing taxes 2013 ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Students filing taxes 2013 Your father, mother, grandparent, or other direct ancestor, but not foster parent. Students filing taxes 2013 Your stepfather or stepmother. Students filing taxes 2013 A son or daughter of your brother or sister. Students filing taxes 2013 A son or daughter of your half brother or half sister. Students filing taxes 2013 A brother or sister of your father or mother. Students filing taxes 2013 Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Students filing taxes 2013 Any of these relationships that were established by marriage are not ended by death or divorce. Students filing taxes 2013 Example. Students filing taxes 2013 You and your wife began supporting your wife's father, a widower, in 2006. Students filing taxes 2013 Your wife died in 2012. Students filing taxes 2013 Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Students filing taxes 2013 You can claim him as a dependent if all other tests are met, including the gross income test and support test. Students filing taxes 2013 Foster child. Students filing taxes 2013   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. Students filing taxes 2013 Joint return. Students filing taxes 2013   If you file a joint return, the person can be related to either you or your spouse. Students filing taxes 2013 Also, the person does not need to be related to the spouse who provides support. Students filing taxes 2013   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. Students filing taxes 2013 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. Students filing taxes 2013 Temporary absences. Students filing taxes 2013   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. Students filing taxes 2013   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. Students filing taxes 2013 Death or birth. Students filing taxes 2013   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Students filing taxes 2013 Example. Students filing taxes 2013 Your dependent mother died on January 15. Students filing taxes 2013 She met the tests to be your qualifying relative. Students filing taxes 2013 The other tests to claim an exemption for a dependent were also met. Students filing taxes 2013 You can claim an exemption for her on your return. Students filing taxes 2013 Local law violated. Students filing taxes 2013   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Students filing taxes 2013 Example. Students filing taxes 2013 Your girlfriend lived with you as a member of your household all year. Students filing taxes 2013 However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Students filing taxes 2013 Therefore, she does not meet this test and you cannot claim her as a dependent. Students filing taxes 2013 Adopted child. Students filing taxes 2013   An adopted child is always treated as your own child. Students filing taxes 2013 The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Students filing taxes 2013 Cousin. Students filing taxes 2013   Your cousin meets this test only if he or she lives with you all year as a member of your household. Students filing taxes 2013 A cousin is a descendant of a brother or sister of your father or mother. Students filing taxes 2013 Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Students filing taxes 2013 Gross income defined. Students filing taxes 2013   Gross income is all income in the form of money, property, and services that is not exempt from tax. Students filing taxes 2013   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. Students filing taxes 2013   Gross receipts from rental property are gross income. Students filing taxes 2013 Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Students filing taxes 2013   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Students filing taxes 2013    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Students filing taxes 2013 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. Students filing taxes 2013 For more information about scholarships, see chapter 12. Students filing taxes 2013   Tax-exempt income, such as certain social security benefits, is not included in gross income. Students filing taxes 2013 Disabled dependent working at sheltered workshop. Students filing taxes 2013   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. Students filing taxes 2013 The availability of medical care at the workshop must be the main reason for the individual's presence there. Students filing taxes 2013 Also, the income must come solely from activities at the workshop that are incident to this medical care. Students filing taxes 2013   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. Students filing taxes 2013 S. Students filing taxes 2013 possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Students filing taxes 2013 “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 How to determine if support test is met. Students filing taxes 2013   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. Students filing taxes 2013 This includes support the person provided from his or her own funds. Students filing taxes 2013   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Students filing taxes 2013 Person's own funds not used for support. Students filing taxes 2013   A person's own funds are not support unless they are actually spent for support. Students filing taxes 2013 Example. Students filing taxes 2013 Your mother received $2,400 in social security benefits and $300 in interest. Students filing taxes 2013 She paid $2,000 for lodging and $400 for recreation. Students filing taxes 2013 She put $300 in a savings account. Students filing taxes 2013 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. Students filing taxes 2013 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. Students filing taxes 2013 Child's wages used for own support. Students filing taxes 2013   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. Students filing taxes 2013 Year support is provided. Students filing taxes 2013   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. Students filing taxes 2013   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. Students filing taxes 2013 Armed Forces dependency allotments. Students filing taxes 2013   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. Students filing taxes 2013 If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Students filing taxes 2013 Example. Students filing taxes 2013 You are in the Armed Forces. Students filing taxes 2013 You authorize an allotment for your widowed mother that she uses to support herself and her sister. Students filing taxes 2013 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. Students filing taxes 2013 Tax-exempt military quarters allowances. Students filing taxes 2013   These allowances are treated the same way as dependency allotments in figuring support. Students filing taxes 2013 The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Students filing taxes 2013 Tax-exempt income. Students filing taxes 2013   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Students filing taxes 2013 Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Students filing taxes 2013 Example 1. Students filing taxes 2013 You provide $4,000 toward your mother's support during the year. Students filing taxes 2013 She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Students filing taxes 2013 She uses all these for her support. Students filing taxes 2013 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). Students filing taxes 2013 Example 2. Students filing taxes 2013 Your niece takes out a student loan of $2,500 a
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Students filing taxes 2013 6. Students filing taxes 2013   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Students filing taxes 2013 Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Students filing taxes 2013 You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Students filing taxes 2013 The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Students filing taxes 2013 What is the tax benefit of the tuition and fees deduction. Students filing taxes 2013   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Students filing taxes 2013   This deduction is taken as an adjustment to income. Students filing taxes 2013 This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Students filing taxes 2013 This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Students filing taxes 2013 You can choose the education benefit that will give you the lowest tax. Students filing taxes 2013 You may want to compare the tuition and fees deduction to the education credits. Students filing taxes 2013 See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Students filing taxes 2013 Table 6-1. Students filing taxes 2013 Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Students filing taxes 2013 Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Students filing taxes 2013 Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Students filing taxes 2013 You pay qualified education expenses of higher education. Students filing taxes 2013 You pay the education expenses for an eligible student. Students filing taxes 2013 The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Students filing taxes 2013 The term “qualified education expenses” is defined later under Qualified Education Expenses . Students filing taxes 2013 “Eligible student” is defined later under Who Is an Eligible Student . Students filing taxes 2013 For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Students filing taxes 2013 Table 6-1. Students filing taxes 2013 Tuition and Fees Deduction at a Glance Do not rely on this table alone. Students filing taxes 2013 Refer to the text for complete details. Students filing taxes 2013 Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Students filing taxes 2013 What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Students filing taxes 2013 Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Students filing taxes 2013 For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Students filing taxes 2013 What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Students filing taxes 2013 Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Students filing taxes 2013 Your filing status is married filing separately. Students filing taxes 2013 Another person can claim an exemption for you as a dependent on his or her tax return. Students filing taxes 2013 You cannot take the deduction even if the other person does not actually claim that exemption. Students filing taxes 2013 Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Students filing taxes 2013 You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Students filing taxes 2013 More information on nonresident aliens can be found in Publication 519. Students filing taxes 2013 What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Students filing taxes 2013 Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Students filing taxes 2013 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Students filing taxes 2013 Academic period. Students filing taxes 2013   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Students filing taxes 2013 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Students filing taxes 2013 Paid with borrowed funds. Students filing taxes 2013   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Students filing taxes 2013 Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Students filing taxes 2013 Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Students filing taxes 2013 Student withdraws from class(es). Students filing taxes 2013   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Students filing taxes 2013 Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Students filing taxes 2013 Eligible educational institution. Students filing taxes 2013   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Students filing taxes 2013 S. Students filing taxes 2013 Department of Education. Students filing taxes 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Students filing taxes 2013 The educational institution should be able to tell you if it is an eligible educational institution. Students filing taxes 2013   Certain educational institutions located outside the United States also participate in the U. Students filing taxes 2013 S. Students filing taxes 2013 Department of Education's Federal Student Aid (FSA) programs. Students filing taxes 2013 Related expenses. Students filing taxes 2013   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Students filing taxes 2013 Prepaid expenses. Students filing taxes 2013   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Students filing taxes 2013 See Academic period , earlier. Students filing taxes 2013 For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Students filing taxes 2013 You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Students filing taxes 2013 In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Students filing taxes 2013 Example 1. Students filing taxes 2013 Jackson is a sophomore in University V's degree program in dentistry. Students filing taxes 2013 This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Students filing taxes 2013 Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Students filing taxes 2013 Example 2. Students filing taxes 2013 Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Students filing taxes 2013 The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Students filing taxes 2013 Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Students filing taxes 2013 Donna bought hers at College W's bookstore. Students filing taxes 2013 Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Students filing taxes 2013 Example 3. Students filing taxes 2013 When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Students filing taxes 2013 This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Students filing taxes 2013 No portion of the fee covers personal expenses. Students filing taxes 2013 Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Students filing taxes 2013 Therefore, it is a qualified expense. Students filing taxes 2013 No Double Benefit Allowed You cannot do any of the following. Students filing taxes 2013 Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Students filing taxes 2013 Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Students filing taxes 2013 Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Students filing taxes 2013 For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Students filing taxes 2013 See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Students filing taxes 2013 Deduct qualified education expenses that have been paid with tax-free interest on U. Students filing taxes 2013 S. Students filing taxes 2013 savings bonds (Form 8815). Students filing taxes 2013 See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Students filing taxes 2013 Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Students filing taxes 2013 See the following section on Adjustments to Qualified Education Expenses. Students filing taxes 2013 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Students filing taxes 2013 The result is the amount of adjusted qualified education expenses for each student. Students filing taxes 2013 You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Students filing taxes 2013 Tax-free educational assistance. Students filing taxes 2013   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Students filing taxes 2013 See Academic period , earlier. Students filing taxes 2013   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Students filing taxes 2013 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Students filing taxes 2013   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Students filing taxes 2013 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Students filing taxes 2013   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Students filing taxes 2013 Generally, any scholarship or fellowship is treated as tax free. Students filing taxes 2013 However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Students filing taxes 2013 The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Students filing taxes 2013 The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Students filing taxes 2013 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Students filing taxes 2013 For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Students filing taxes 2013 Refunds. Students filing taxes 2013   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Students filing taxes 2013 Some tax-free educational assistance received after 2013 may be treated as a refund. Students filing taxes 2013 See Tax-free educational assistance , earlier. Students filing taxes 2013 Refunds received in 2013. Students filing taxes 2013   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Students filing taxes 2013 Refunds received after 2013 but before your income tax return is filed. Students filing taxes 2013   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Students filing taxes 2013 Refunds received after 2013 and after your income tax return is filed. Students filing taxes 2013   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Students filing taxes 2013 See Credit recapture , later. Students filing taxes 2013 Coordination with Coverdell education savings accounts and qualified tuition programs. Students filing taxes 2013   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Students filing taxes 2013 For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Students filing taxes 2013 Credit recapture. Students filing taxes 2013    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Students filing taxes 2013 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Students filing taxes 2013 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Students filing taxes 2013 Include that amount as an additional tax for the year the refund or tax-free assistance was received. Students filing taxes 2013 Example. Students filing taxes 2013   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Students filing taxes 2013 You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Students filing taxes 2013 The reduction reduced your taxable income by $3,500. Students filing taxes 2013 Also, you claimed no tax credits in 2013. Students filing taxes 2013 Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Students filing taxes 2013 Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Students filing taxes 2013 The refigured tuition and fees deduction is $1,500. Students filing taxes 2013 Do not file an amended 2013 tax return to account for this adjustment. Students filing taxes 2013 Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Students filing taxes 2013 You cannot file Form 1040A for 2014. Students filing taxes 2013 Amounts that do not reduce qualified education expenses. Students filing taxes 2013   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Students filing taxes 2013   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Students filing taxes 2013 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Students filing taxes 2013 The use of the money is not restricted. Students filing taxes 2013 Example 1. Students filing taxes 2013 In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Students filing taxes 2013 The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Students filing taxes 2013 To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Students filing taxes 2013 The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Students filing taxes 2013 University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Students filing taxes 2013 Jackie does not report any portion of the scholarship as income on her tax return. Students filing taxes 2013 In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Students filing taxes 2013 The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Students filing taxes 2013 Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Students filing taxes 2013 Example 2. Students filing taxes 2013 The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Students filing taxes 2013 Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Students filing taxes 2013 Jackie is treated as having paid $3,000 in qualified education expenses. Students filing taxes 2013 Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Students filing taxes 2013 This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Students filing taxes 2013 Sports, games, hobbies, and noncredit courses. Students filing taxes 2013   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Students filing taxes 2013 However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Students filing taxes 2013 Comprehensive or bundled fees. Students filing taxes 2013   Some eligible educational institutions combine all of their fees for an academic period into one amount. Students filing taxes 2013 If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Students filing taxes 2013 The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Students filing taxes 2013 See Figuring the Deduction , later, for more information about Form 1098-T. Students filing taxes 2013 Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Students filing taxes 2013 Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Students filing taxes 2013 For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Students filing taxes 2013 You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Students filing taxes 2013 IF your dependent is an eligible student and you. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 AND. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 THEN. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Students filing taxes 2013 Your dependent cannot take a deduction. Students filing taxes 2013 claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Students filing taxes 2013 do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Students filing taxes 2013 do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Students filing taxes 2013 Expenses paid by dependent. Students filing taxes 2013   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Students filing taxes 2013 Neither you nor your dependent can deduct the expenses. Students filing taxes 2013 For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Students filing taxes 2013 This rule applies even if you do not claim an exemption for your dependent on your tax return. Students filing taxes 2013 Expenses paid by you. Students filing taxes 2013   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Students filing taxes 2013 Expenses paid under divorce decree. Students filing taxes 2013   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Students filing taxes 2013 Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Students filing taxes 2013 Expenses paid by others. Students filing taxes 2013   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Students filing taxes 2013 In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Students filing taxes 2013 If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Students filing taxes 2013 If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Students filing taxes 2013 If the student is your dependent, no one can deduct the payments. Students filing taxes 2013 Example. Students filing taxes 2013 In 2013, Ms. Students filing taxes 2013 Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Students filing taxes 2013 For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Students filing taxes 2013 If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Students filing taxes 2013 If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Students filing taxes 2013 Baker's payment. Students filing taxes 2013 Tuition reduction. Students filing taxes 2013   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Students filing taxes 2013 If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Students filing taxes 2013 For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Students filing taxes 2013 Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Students filing taxes 2013 See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Students filing taxes 2013 Form 1098-T. Students filing taxes 2013   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Students filing taxes 2013 Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Students filing taxes 2013 An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Students filing taxes 2013 However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Students filing taxes 2013 When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Students filing taxes 2013   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Students filing taxes 2013    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Students filing taxes 2013 Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Students filing taxes 2013 If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Students filing taxes 2013 No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Students filing taxes 2013 Modified adjusted gross income (MAGI). Students filing taxes 2013   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Students filing taxes 2013 However, as discussed below, there may be other modifications. Students filing taxes 2013 MAGI when using Form 1040A. Students filing taxes 2013   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Students filing taxes 2013 MAGI when using Form 1040. Students filing taxes 2013   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Students filing taxes 2013   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Students filing taxes 2013   You can use Worksheet 6-1. Students filing taxes 2013 MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Students filing taxes 2013 Table 6-2. Students filing taxes 2013 Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 AND your MAGI is. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 THEN your maximum tuition and fees deduction is. Students filing taxes 2013 . Students filing taxes 2013 . Students filing taxes 2013 single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Students filing taxes 2013 more than $65,000  but not more than $80,000 $2,000. Students filing taxes 2013 more than $80,000 $0. Students filing taxes 2013 married filing joint return not more than $130,000 $4,000. Students filing taxes 2013 more than $130,000 but not more than $160,000 $2,000. Students filing taxes 2013 more than $160,000 $0. Students filing taxes 2013 Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Students filing taxes 2013 Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Students filing taxes 2013 A filled-in Form 8917 is shown at the end of this chapter. Students filing taxes 2013 Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Students filing taxes 2013 This is the first year of his postsecondary education. Students filing taxes 2013 During 2013, he paid $3,600 for his qualified 2013 tuition expense. Students filing taxes 2013 Both he and the college meet all of the requirements for the tuition and fees deduction. Students filing taxes 2013 Tim's total income (Form 1040, line 22) and MAGI are $26,000. Students filing taxes 2013 He figures his deduction of $3,600 as shown on Form 8917, later. Students filing taxes 2013 Worksheet 6-1. Students filing taxes 2013 MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Students filing taxes 2013 Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Students filing taxes 2013 1. Students filing taxes 2013 Enter the amount from Form 1040, line 22   1. Students filing taxes 2013         2. Students filing taxes 2013 Enter the total from Form 1040, lines 23 through 33   2. Students filing taxes 2013               3. Students filing taxes 2013 Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Students filing taxes 2013               4. Students filing taxes 2013 Add lines 2 and 3   4. Students filing taxes 2013         5. Students filing taxes 2013 Subtract line 4 from line 1   5. Students filing taxes 2013         6. Students filing taxes 2013 Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Students filing taxes 2013         7. Students filing taxes 2013 Enter your foreign housing deduction (Form 2555, line 50)   7. Students filing taxes 2013         8. Students filing taxes 2013 Enter the amount of income from Puerto Rico you are excluding   8. Students filing taxes 2013         9. Students filing taxes 2013 Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Students filing taxes 2013         10. Students filing taxes 2013 Add lines 5 through 9. Students filing taxes 2013 This is your modified adjusted gross income   10. Students filing taxes 2013     Note. Students filing taxes 2013 If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Students filing taxes 2013       This image is too large to be displayed in the current screen. Students filing taxes 2013 Please click the link to view the image. 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