Frequently Asked Tax Questions
Filing Requirements/Status/Dependents/Exemptions - Dependents
& Exemptions
Rev. date: 11/1/2011A prospective adoptive parent in the process of adopting a U.S.
citizen or resident needs a taxpayer identifying number (TIN) to claim a
dependency exemption and (if eligible) a child tax credit for the child being
adopted. If the prospective adoptive parent does not have and/or is unable to
obtain the child's Social Security Number (SSN), the prospective adoptive parent
should request an Adoption Taxpayer Identification Number (ATIN). An
ATIN is available if the child has been placed by an authorized placement agency
in the household of a prospective adoptive parent for legal adoption. To obtain
an ATIN, use
Form W-7A (PDF),
Application for Taxpayer Identification Number for Pending
U.S. Adoptions.
• To get Form W-7A, you may also download the form here in Adobe PDF
format.
• You may go to any IRS walk-in site.
• You may call 800-829-3676.
• For more information about the ATIN, refer to the Form W-7A (PDF),
instructions.
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: 11/21/2011In order to be your dependents, your niece and her child must
meet the following tests:
-
Qualifying child or qualifying relative test
-
Dependent Taxpayer test
-
Citizenship or resident test
-
Joint return test
Rev. date: 11/21/2011Age is a factor in the qualifying child test, but a qualifying
relative can be any age.
As long as the following tests are met, you may claim a
dependency exemption for your child:
-
Qualifying child or qualifying relative test
-
Dependent taxpayer test
-
Citizenship or resident test
-
Joint return test
Rev. date: 11/22/2011Only one taxpayer may claim a dependency exemption for
a child in a tax year. Generally, the child is the qualifying child of the
custodial parent.
However, the child may be treated as the qualifying child or
qualifying relative of the noncustodial parent if certain conditions 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: 11/22/2011A dependency exemption for a child may only be claimed on one
return in a tax year.
Rev. date: 11/22/2011Since your children lived with you for the greater part of the
year, you are considered the custodial parent. Generally, a child is the
qualifying child of the custodial parent. Your husband may be able to claim an
exemption for a child if you release a claim to exemption for the child by
completing
Form 8332 (PDF),
Release/Revocation of Release of Claim to Exemption for Child
by Custodial Parent, or by signing a substantially similar statement and your
husband attaches it to his return.
• Note that if you release a claim to exemption for a child, you may not
claim a Child Tax Credit for that child.
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 or parents who live apart.
Rev. date: 11/22/2011Child support payments are not deductible by the payer.
- Child support payments are neither deductible by the
payer nor taxable income to the payee.
The payer of child support may be able to claim the child as a dependent.
- The parent with whom the child lived for the greater
part of the year is the custodial parent.
- Generally, the child is the qualifying child of the custodial
parent, and the custodial parent is allowed an exemption for the child if the
other dependency tests are met.
- The noncustodial parent may claim an exemption
for the child if the custodial parent signs a
Form 8332
(PDF), Release/Revocation of Release of Claim to Exemption for Child by
Custodial Parent, or a substantially similar statement, and the noncustodial
parent attaches it to his or her return.
Rev. date: 11/23/2011Federal law determines who may claim a dependency exemption.
-
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: 11/23/2011If your child was born alive during the year, and the dependency
tests are met, you may take the full exemption.
Rev. date: 11/23/2011If 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: 1/1/2011You cannot claim a dependency exemption for a stillborn child.
Rev. date: 1/1/2011If you claim your daughter as a dependent on your income tax
return, she cannot claim herself on her income tax return.
-
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.
-
In this case, your daughter should check the box on her return
indicating that someone else can claim her as a dependent.
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