Frequently Asked Tax Questions
Filing Requirements/Status/Dependents/Exemptions - Dependents & Exemptions
Rev. date: 1/2009Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.
Rev. date: 1/2009In order to be your dependents, your niece and her child must meet the following tests:
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Qualifying child or qualifying relative tests
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Dependent Taxpayer test
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Citizenship or resident test
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Joint return test
Rev. date: 1/2009The dependency exemption can not be split. Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met.
However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if certain conditions are met:
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The custodial parent signs a
Form 8332 (PDF),
Release of Claim to Exemption for Child of Divorced or Separated Parents. -
A substantially similar statement, and provides it to the noncustodial parent who attaches it to his or her return.
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Please be aware that if the custodial parent releases the exception, the custodial parent may not claim the Child Tax Credit.
Refer to
Publication 501,
Exemptions, Standard Deduction, and Filing Information or Publication 504,
Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
Rev. date: 1/2009Since your children lived with you for the greater part of the year, you are considered the custodial parent and you are the parent who is eligible to claim them as dependents on your tax return if the other dependency tests are met.
Refer to
Publication 501,
Exemptions, Standard Deduction, and Filing Information or Publication 504,
Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
Rev. date: 1/2009Federal law determines who may claim a dependency exemption.
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Please refer to
Publication 504,
Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
Rev. date: 1/2009If you claim your daughter as a dependent on your income tax return, she cannot claim herself on her income tax return.
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If an individual is filing his or her own tax return, and the individual can be claimed as a dependent on someone else's return, the individual cannot claim his or her own personal exemption.
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In this case, your daughter should check the box on her return indicating that someone else can claim her as a dependent.
Rev. date: 1/2009You cannot claim a dependency exemption for a stillborn child.
Rev. date: 1/2009If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependency exemption will be disallowed.
You have two options.
You could file your income tax return without claiming your daughter as a dependent.
The other option is to file a Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.
Rev. date: 1/2009If your child was born alive during the year, and the dependency tests are met, you may take the full exemption.
Rev. date: 1/2009Nothing can be deducted for the child support payments.
- Child support payments are neither deductible by the payer nor taxable income to the payee.
You may be able to claim the child as a dependent.
- The parent who the child lived with for the greater part of the year is the custodial parent.
- Generally the custodial parent is allowed to claim the exemption for the child if the other exemption tests are met.
- The noncustodial parent may be allowed to claim the exemption for the child if the custodial parent signs a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced of Separated Parents, or a substantially similar statement.
Rev. date: 1/2009A dependency exemption may only be claimed on one return.
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Since your son is a qualifying child for both of you, you and your wife can decide who will claim the child.
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A multiple support declaration identifying each of the others who agreed not to claim the exemption must be attached to the return of the person claiming the exemption. Form 2120, Multiple Support Declaration, can be used for this purpose.
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If you cannot agree on who will claim him refer to Tie-Breaker Rule in
Publication 501,
Exemptions, Standard Deduction, and Filling Information.
Rev. date: 1/2009Age is a factor in the qualifying child test, but a qualifying relative can be any age.
As long as the following dependency exemption tests are met, you may claim him or her:
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Qualifying child or qualifying relative test
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Dependent taxpayer test
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Citizenship or resident test
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Joint return test
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