Publication 501
taxmap/pubs/p501-004.htm#en_us_publink1000220868You are allowed one exemption for each person you can claim as
a dependent. You can claim an exemption for a dependent even if your dependent
files a return.
You can claim an exemption for a qualifying child or qualifying
relative only if these three tests are met.
- Dependent taxpayer test.
- Joint return test.
- Citizen or resident test.
These three tests are explained in detail later.
All the requirements for claiming an exemption for a dependent
are summarized in
Table 5.
taxmap/pubs/p501-004.htm#en_us_publink1000220869
Table 5. Overview of the Rules for Claiming an Exemption for
a Dependent
Caution.
This table is only an overview of the rules. For details, see the rest of this
publication.
- You cannot claim any dependents if you, or your spouse
if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return
as a dependent unless that joint return is only a claim for refund and there
would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person
is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada
or Mexico.1
- You cannot claim a person as a dependent unless that person
is your
qualifying child or
qualifying relative.
|
| 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.
- 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 full-time student, and younger than you (or your spouse,
if filing jointly), or (c) any age if permanently and totally disabled.
- The child must have lived with you for more than half
of the year.2
- The child must not have provided more than half of his
or her own support for the year.
- The child is not filing a joint return for the year (unless
that joint return is filed only as a claim for refund).
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. See the
Special Rule for Qualifying Child of More Than One Person
described later to find out which person is the person entitled to claim the
child as a qualifying child.
|
- The person cannot be your qualifying child or the qualifying
child of any other taxpayer.
- 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).
- The person's gross income for the year must be less than
$3,650.3
- You must provide more than half of the person's total
support for the year.4
|
| 1There is an exception for certain adopted children.
|
| 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. |
| 3There is an exception if the person is disabled and has
income from a sheltered workshop.
|
| 4There are exceptions for multiple support agreements, children
of divorced or separated parents or parents who live apart, and kidnapped
|
| children. |
 | Dependent not allowed a personal exemption.
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. This is true even if
you do not claim the dependent's exemption on your return. |
taxmap/pubs/p501-004.htm#en_us_publink1000220873If these people work for you, you cannot claim exemptions for
them.
taxmap/pubs/p501-004.htm#en_us_publink1000220874You 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. For more information, see the instructions for the tax form you
file (Form 1040, 1040A, or 1040EZ).
taxmap/pubs/p501-004.htm#en_us_publink1000220875taxmap/pubs/p501-004.htm#en_us_publink1000220876If you could be claimed as a dependent by another person, you
cannot claim anyone else as a dependent. Even if you have a qualifying child or
qualifying relative, you cannot claim that person as a dependent.
If you are filing a joint return and your spouse could be claimed
as a dependent by someone else, you and your spouse cannot claim any dependents
on your joint return.
taxmap/pubs/p501-004.htm#en_us_publink1000220877You generally cannot claim a married person as a dependent if
he or she files a joint return.
taxmap/pubs/p501-004.htm#en_us_publink1000239849An exception to the joint return test applies if your child and
his or her spouse file a joint return merely as a claim for refund and no tax
liability would exist for either spouse on separate returns.
taxmap/pubs/p501-004.htm#en_us_publink1000220878You supported your 18-year-old daughter, and she lived with you
all year while her husband was in the Armed Forces. The couple files a joint
return. You cannot take an exemption for your daughter.
taxmap/pubs/p501-004.htm#en_us_publink1000239848Your 18-year-old son and his 17-year-old wife had $800 of interest
income and no other income. Neither is required to file a tax return. Taxes were
taken out of their interest income due to backup withholding so they file a
joint return only to get a refund of the withheld taxes. 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. You can claim
exemptions for each of them if all the other tests to do so are met.
taxmap/pubs/p501-004.htm#en_us_publink1000239855The facts are the same as in
Example 2 except your son had $2,000 of wages and no interest income
or backup withholding. No taxes were taken out of his pay and he and his wife
are not required to file a tax return, but they file a joint return to claim a
making work pay credit of $124 and get a refund of that amount. They file the
return to get the making work pay credit, so they are not filing it only as a
claim for refund. The exception to the joint return test does not apply, so you
cannot claim an exemption for either of them.
You cannot claim a person as a dependent unless that person is
a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or
Mexico. However, there is an exception for certain adopted children, as
explained next.
taxmap/pubs/p501-004.htm#en_us_publink1000220882If you are a U.S. citizen or U.S. national who has legally adopted
a child who is not a U.S. citizen, U.S. resident alien, or U.S. national, this
test is met if the child lived with you as a member of your household all year.
This exception also applies if the child was lawfully placed with you for legal
adoption.
taxmap/pubs/p501-004.htm#en_us_publink1000220883Children usually are citizens or residents of the country of
their parents.
If you were a U.S. citizen when your child was born, the child
may be a U.S. citizen even if the other parent was a nonresident alien and the
child was born in a foreign country. If so, this test is met.
taxmap/pubs/p501-004.htm#en_us_publink1000220884Foreign 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.S. residents and do not meet this test. You cannot claim an
exemption for them. However, if you provided a home for a foreign student, you
may be able to take a charitable contribution deduction. See
Expenses Paid for Student Living With You
in Publication 526, Charitable Contributions.
taxmap/pubs/p501-004.htm#en_us_publink1000220885A U.S. national is an individual who, although not a U.S. citizen,
owes his or her allegiance to the United States. U.S. nationals include American
Samoans and Northern Mariana Islanders who chose to become U.S. nationals
instead of U.S. citizens.
taxmap/pubs/p501-004.htm#en_us_publink1000220886There are five tests that must be met for a child to be your
qualifying child. The five tests are:
- Relationship,
- Age,
- Residency,
- Support, and
- Joint return.
These tests are explained next.
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.
An adopted child is always treated as your own child. The term
"adopted child" includes a child who was lawfully placed with you for legal
adoption.
taxmap/pubs/p501-004.htm#en_us_publink1000220889A 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220890To 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 full-time 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.
Your son turned 19 on December 10. Unless he was permanently
and totally disabled or a full-time student, he does not meet the age test
because, at the end of the year, he was not
under age 19.
taxmap/pubs/p501-004.htm#en_us_publink1000226253To be your qualifying child, a child who is not permanently and
totally disabled must be younger than you. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000226254Example 1 – child not younger than you or spouse.(p11)
Your 23-year-old brother, who is a full-time student and unmarried,
lives with you and your spouse. He is not disabled. Both you and your spouse are
21 years old, and you file a joint return. Your brother is not your qualifying
child because he is not younger than you or your spouse.
taxmap/pubs/p501-004.htm#en_us_publink1000226255Example 2 – child younger than your spouse but not younger
than you.(p11)
The facts are the same as in
Example 1
except that your spouse is 25 years old. 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.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000220893To 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.
The 5 calendar months do not have to be consecutive.
A school can be an elementary school, junior or senior high school,
college, university, or technical, trade, or mechanical school. However, an
on-the-job training course, correspondence school, or school offering courses
only through the Internet does not count as a school.
taxmap/pubs/p501-004.htm#en_us_publink1000220896Students 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220897Your child is permanently and totally disabled if both of the
following apply.
- He or she cannot engage in any substantial gainful activity
because of a physical or mental condition.
- A doctor determines the condition has lasted or can be expected
to last continuously for at least a year or can lead to death.
To meet this test, your child must have lived with you for more
than half of the year. There are exceptions for temporary absences, children who
were born or died during the year, kidnapped children, and children of divorced
or separated parents.
taxmap/pubs/p501-004.htm#en_us_publink1000220899Your 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.
A child who was born or died during the year is treated as having
lived with you all year if your home was the child's home the entire time he or
she was alive during the year. The same is true if the child lived with you all
year except for any required hospital stay following birth.
taxmap/pubs/p501-004.htm#en_us_publink1000220901You may be able to claim an exemption for a child who was born
alive during the year, even if the child lived only for a moment. State or local
law must treat the child as having been born alive. There must be proof of a
live birth shown by an official document, such as a birth certificate. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220902You cannot claim an exemption for a stillborn child.
taxmap/pubs/p501-004.htm#en_us_publink1000220903You can treat your child as meeting the residency test even if
the child has been kidnapped, but both of the following statements must be true.
- The child is presumed by law enforcement authorities to have
been kidnapped by someone who is not a member of your family or the child's
family.
- In the year the kidnapping occurred, the child lived with
you for more than half of the part of the year before the date of the
kidnapping.
This treatment applies for all years until the child is returned.
However, the last year this treatment can apply is the earlier of:
- The year there is a determination that the child is dead,
or
- The year the child would have reached age 18.
In most cases, because of the residency test, a child of divorced
or separated parents is the qualifying child of the custodial parent. However,
the child will be treated as the qualifying child of the noncustodial parent if
all four of the following statements are true.
- 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.
- The child received over half of his or her support for the
year from the parents.
- The child is in the custody of one or both parents for more
than half of the year.
- Either of the following statements is true.
- 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.
(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. If the decree or agreement went into effect after
2008, see
Post-2008 divorce decree or separation agreement, later.)
- A pre-1985 decree of divorce or separate maintenance or
written separation agreement that applies to 2010 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.
The custodial parent is the parent with whom the child lived
for the greater number of nights during the year. The other parent is the
noncustodial parent.
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.
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).
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.
taxmap/pubs/p501-004.htm#en_us_publink1000226257The night of December 31 is treated as part of the year in which
it begins. For example, December 31, 2010, is treated as part of 2010.
taxmap/pubs/p501-004.htm#en_us_publink1000226258If a child is emancipated under state law, the child is treated
as not living with either parent. See Examples
5 and
6.
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. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000226260If, 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. On a school day, the child is
treated as living at the primary residence registered with the school.
taxmap/pubs/p501-004.htm#en_us_publink1000226261Example 1 – child lived with one parent greater number
of nights.(p13)
You and your child’s other parent are divorced. In 2010,
your child lived with you 210 nights and with the other parent 155 nights. You
are the custodial parent.
taxmap/pubs/p501-004.htm#en_us_publink1000226262Example 2 – child is away at camp.(p13)
In 2010, your daughter lives with each parent for alternate weeks.
In the summer, she spends 6 weeks at summer camp. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000226263Example 3 – child lived same number of days with each
parent.(p13)
Your son lived with you 180 nights during the year and lived
the same number of nights with his other parent, your ex-spouse. Your adjusted
gross income is $40,000. Your ex-spouse's adjusted gross income is $25,000. You
are treated as your son's custodial parent because you have the higher adjusted
gross income.
taxmap/pubs/p501-004.htm#en_us_publink1000226264Example 4 – child is at parent’s home but with other
parent.(p13)
Your son normally lives with you during the week and with his
other parent, your ex-spouse, every other weekend. You become ill and are
hospitalized. The other parent lives in your home with your son for 10
consecutive days while you are in the hospital. Your son is treated as living
with you during this 10-day period because he was living in your home.
taxmap/pubs/p501-004.htm#en_us_publink1000226265Example 5 – child emancipated in May.(p13)
When your son turned age 18 in May 2010, he became emancipated
under the law of the state where he lives. As a result, he is not considered in
the custody of his parents for more than half of the year. The special rule for
children of divorced or separated parents does not apply.
taxmap/pubs/p501-004.htm#en_us_publink1000226266Example 6 – child emancipated in August.(p13)
Your daughter lives with you from January 1, 2010, until May
31, 2010, and lives with her other parent, your ex-spouse, from June 1, 2010,
through the end of the year. She turns 18 and is emancipated under state law on
August 1, 2010. 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 2010. You are the custodial parent.
taxmap/pubs/p501-004.htm#en_us_publink1000236394The 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. The
noncustodial parent must attach a copy of the form or statement to his or her
tax return.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000220909If 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. The decree or
agreement must state all three of the following.
- The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
- The custodial parent will not claim the child as a dependent
for the year.
- The years for which the noncustodial parent, rather than the
custodial parent, can claim the child as a dependent.
The noncustodial parent must attach all of the following pages
of the decree or agreement to his or her tax return.
- The cover page (write the other parent's social security number
on this page).
- The pages that include all of the information identified in
items (1) through (3) above.
- The signature page with the other parent's signature and the
date of the agreement.
The noncustodial parent can no longer attach pages from the decree
or agreement instead of Form 8332 if the decree or agreement went into effect
after 2008. 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. The form or statement must release the custodial parent's claim to
the child without any conditions. For example, the release must not depend on
the noncustodial parent paying support.
| The noncustodial parent must attach the required information
even if it was filed with a return in an earlier year. |
taxmap/pubs/p501-004.htm#en_us_publink1000226267The custodial parent can revoke a release of claim to an exemption
that he or she previously released to the noncustodial parent on Form 8332 or a
similar statement. If the custodial parent provided, or made reasonable efforts
to provide, the noncustodial parent with written notice of the revocation in
2009, the revocation can be effective no earlier than 2010. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220912If you remarry, the support provided by your new spouse is treated
as provided by you.
taxmap/pubs/p501-004.htm#en_us_publink1000220913This special rule for divorced or separated parents also applies
to parents who never married and lived apart at all times during the last 6
months of the year.
taxmap/pubs/p501-004.htm#en_us_publink1000220914To meet this test, the child cannot have provided more than half
of his or her own support for the year.
This test is different from the support test to be a qualifying
relative, which is described later. However, to see what is or is not support,
see
Support Test (To Be a Qualifying Relative), later. If you are not sure whether a child provided more than
half of his or her own support, you may find
Worksheet 1 helpful.
You provided $4,000 toward your 16-year-old son's support for
the year. He has a part-time job and provided $6,000 to his own support. He
provided more than half of his own support for the year. He is not your
qualifying child.
taxmap/pubs/p501-004.htm#en_us_publink1000253691Payments you receive for the support of a foster child from a
child placement agency are considered support provided by the agency. 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.
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. For more information about the deduction
for charitable contributions, see Publication 526. If your unreimbursed expenses
are not deductible as charitable contributions, they are considered support you
provided.
If you are in the trade or business of providing foster care,
your unreimbursed expenses are not considered support provided by you.
taxmap/pubs/p501-004.htm#en_us_publink1000253692
Lauren, a foster child, lived with Mr. and Mrs. Smith for the last 3 months of
the year. The Smiths cared for Lauren because they wanted to adopt her (although
she had not been placed with them for adoption). They did not care for her as a
trade or business or to benefit the agency that placed her in their home. The
Smiths' unreimbursed expenses are not deductible as charitable contributions but
are considered support they provided for Lauren.
taxmap/pubs/p501-004.htm#en_us_publink1000250282You provided $3,000 toward your 10-year-old foster child's support
for the year. The state government provided $4,000, which is considered support
provided by the state, not by the child. See
Support provided by the state (welfare, food stamps, housing,
etc.), later. Your foster child did not provide more than half of
her own support for the year.
A scholarship received by a child who is a full-time student
is not taken into account in determining whether the child provided more than
half of his or her own support.
taxmap/pubs/p501-004.htm#en_us_publink1000226268To meet this test, the child cannot file a joint return for the
year.
taxmap/pubs/p501-004.htm#en_us_publink1000239852An exception to the joint return test applies if your child and
his or her spouse file a joint return merely as a claim for refund.
taxmap/pubs/p501-004.htm#en_us_publink1000226269You supported your 18-year-old daughter, and she lived with you
all year while her husband was in the Armed Forces. The couple files a joint
return. Because your daughter and her husband file a joint return, she is not
your qualifying child.
taxmap/pubs/p501-004.htm#en_us_publink1000239851Your 18-year-old son and his 17-year-old wife had $800 of interest
income and no other income. Neither is required to file a tax return. Taxes were
taken out of their interest income due to backup withholding so they file a
joint return only to get a refund of the withheld taxes. The exception to the
joint return test applies, so your son may be your qualifying child if all the
other tests are met.
taxmap/pubs/p501-004.htm#en_us_publink1000239850The facts are the same as in
Example 2 except your son had $2,000 of wages and no interest income
or backup withholding. No taxes were taken out of his pay and he and his wife
are not required to file a tax return, but they file a joint return to claim a
making work pay credit of $124 and get a refund of that amount. They file the
return to get the making work pay credit, so they are not filing it only as a
claim for refund. The exception to the joint return test does not apply, so your
son is not your qualifying child.
 | 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. 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. |
Sometimes, a child meets the relationship, age, residency, support,
and joint return tests to be a qualifying child of more than one person.
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).
- The exemption for the child.
- The child tax credit.
- Head of household filing status.
- The credit for child and dependent care expenses.
- The exclusion from income for dependent care benefits.
- The earned income credit.
The other person cannot take any of these benefits based on this
qualifying child. In other words, you and the other person cannot agree to
divide these tax benefits between you. The other person cannot take any of these
benefits unless he or she has a different qualifying child.
taxmap/pubs/p501-004.htm#en_us_publink1000226272To determine which person can treat the child as a qualifying
child to claim these six tax benefits, the following tiebreaker rules apply.
- If only one of the persons is the child's parent, the child
is treated as the qualifying child of the parent.
- 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. 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.
- 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.
- 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. 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. See
Example 6.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000226273Example 1—child lived with parent and grandparent.(p14)
You and your 3-year-old daughter Jane lived with your mother
all year. You are 25 years old, unmarried, and your AGI is $9,000. Your mother's
AGI is $15,000. Jane's father did not live with you or your daughter. The rule
explained
earlier
for children of divorced or separated parents or parents who live apart does not
apply. 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. However, only one of you can claim her. Jane is not a
qualifying child of anyone else, including her father. You agree to let your
mother claim Jane. This means your mother can claim Jane 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 she qualifies for each of those tax
benefits (and if you do not claim Jane as a qualifying child for any of those
tax benefits).
Example 2—parent has higher AGI than grandparent.(p14)
The facts are the same as in
Example 1
except your AGI is $18,000. Because your mother's AGI is not higher than yours,
she cannot claim Jane. Only you can claim Jane.
Example 3—two persons claim same child.(p14)
The facts are the same as in
Example 1
except that you and your mother both claim Jane as a qualifying child. In this
case, you as the child's parent will be the only one allowed to claim Jane as a
qualifying child. The IRS will disallow your mother's claim to the six tax
benefits listed earlier unless she has another qualifying child.
Example 4—qualifying children split between two persons.(p14)
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. Only one of you can claim each child. However, if your
mother's AGI is higher than yours, you can allow your mother to claim one or
more of the children. For example, if you claim one child, your mother can claim
the other two.
Example 5—taxpayer who is a qualifying child.(p15)
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. This means you are your mother's qualifying child. 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.
Example 6—child lived with both parents and grandparent.(p15)
The facts are the same as in
Example 1
except that you and your daughter's father are married to each other, live with
your daughter and your mother, and have AGI of $20,000 on a joint return. If you
and your husband do not claim your daughter as a qualifying child, your mother
can claim her instead. 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.
Example 7—separated parents.(p15)
You, your husband, and your 10-year-old son lived together until
August 1, 2010, when your husband moved out of the household. In August and
September, your son lived with you. For the rest of the year, your son lived
with your husband, the boy's father. 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. 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.
You and your husband will file separate returns. Your husband
agrees to let you treat your son as a qualifying child. 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.
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. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000226280Example 8—separated parents claim same child.(p15)
The facts are the same as in
Example 7
except that you and your husband both claim your son as a qualifying child. In
this case, only your husband will be allowed to treat your son as a qualifying
child. This is because, during 2010, the boy lived with him longer than with
you. If you claimed an exemption, the child tax credit, or the exclusion for
dependent care benefits for your son, the IRS will disallow your claim to all
these tax benefits, unless you have another qualifying child. 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. 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.
Example 9—unmarried parents.(p15)
You, your 5-year-old son, and your son's father lived together
all year. You and your son's father are not married. 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. Your AGI
is $12,000 and your son's father's AGI is $14,000. Your son's father agrees to
let you claim the child as a qualifying child. 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).
taxmap/pubs/p501-004.htm#en_us_publink1000226282Example 10—unmarried parents claim same child.(p15)
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.
In this case, only your son's father will be allowed to treat your son as a
qualifying child. This is because his AGI, $14,000, is more than your AGI,
$12,000. If you claimed an exemption, the child tax credit, head of household
filing status, credit for child and dependent care expenses, exclusion for
dependent care benefits, or the earned income credit for your son, the IRS will
disallow your claim to all these tax benefits, unless you have another
qualifying child.
Example 11—child did not live with a parent.(p15)
You and your 7-year-old niece, your sister's child, lived with
your mother all year. You are 25 years old, and your AGI is $9,300. Your
mother's AGI is $15,000. Your niece's parents file jointly, have an AGI of less
than $9,000, and do not live with you or their child. 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.
However, only your mother can treat her as a qualifying child. This is because
your mother's AGI, $15,000, is more than your AGI, $9,300.
taxmap/pubs/p501-004.htm#en_us_publink1000220936If 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. 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. If the child is the qualifying child of
more than one person for these benefits, then the tiebreaker rules determine
which person can treat the child as a qualifying child.
You and your 5-year-old son lived all year with your mother,
who paid the entire cost of keeping up the home. Your AGI is $10,000. Your
mother's AGI is $25,000. Your son's father did not live with you or your son.
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. Because of
this, you cannot claim an exemption or the child tax credit for your son.
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. You and
your mother did not have any child care expenses or dependent care benefits, 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.
(Note: The support test does not apply for the earned income credit.) However,
you agree to let your mother claim your son. 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. (You cannot claim head of household filing status because your mother
paid the entire cost of keeping up the home.)
taxmap/pubs/p501-004.htm#en_us_publink1000226284The facts are the same as in
Example 1
except that your AGI is $25,000 and your mother's AGI is $21,000. Your mother
cannot claim your son as a qualifying child for any purpose because her AGI is
not higher than yours.
The facts are the same as in
Example 1
except that you and your mother both claim your son as a qualifying child for
the earned income credit. Your mother also claims him as a qualifying child for
head of household filing status. 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.
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.
There are four tests that must be met for a person to be your
qualifying relative. The four tests are:
- Not a qualifying child test,
- Member of household or relationship test,
- Gross income test, and
- Support test.
Unlike a qualifying child, a qualifying relative can be any age.
There is no age test for a qualifying relative.
taxmap/pubs/p501-004.htm#en_us_publink1000220941You can treat a child as your qualifying relative even if the
child has been kidnapped, but both of the following statements must be true.
- The child is presumed by law enforcement authorities to have
been kidnapped by someone who is not a member of your family or the child's
family.
- In the year the kidnapping occurred, the child met the tests
to be your qualifying relative for the part of the year before the date of the
kidnapping.
This treatment applies for all years until the child is returned.
However, the last year this treatment can apply is the earlier of:
- The year there is a determination that the child is dead,
or
- The year the child would have reached age 18.
A child is not your qualifying relative if the child is your
qualifying child or the qualifying child of any other taxpayer.
taxmap/pubs/p501-004.htm#en_us_publink1000220943Your 22-year-old daughter, who is a full-time student, lives
with you and meets all the tests to be your qualifying child. She is not your
qualifying relative.
taxmap/pubs/p501-004.htm#en_us_publink1000220944Your 2-year-old son lives with your parents and meets all the
tests to be their qualifying child. He is not your qualifying relative.
taxmap/pubs/p501-004.htm#en_us_publink1000220945Your son lives with you but is not your qualifying child because
he is 30 years old and does not meet the age test. He may be your qualifying
relative if the gross income test and the support test are met.
taxmap/pubs/p501-004.htm#en_us_publink1000220946Your 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. He is
not your qualifying child because he does not meet the residency test. He may be
your qualifying relative if the gross income test and the support test are met.
taxmap/pubs/p501-004.htm#en_us_publink1000220947A 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.
Example 1—return not required.(p16)
You support an unrelated friend and her 3-year-old child, who
lived with you all year in your home. Your friend has no gross income, is not
required to file a 2010 tax return, and does not file a 2010 tax return. Both
your friend and her child are your qualifying relatives if the member of
household or relationship test, gross income test, and support test are met.
taxmap/pubs/p501-004.htm#en_us_publink1000220949Example 2—return filed to claim refund.(p16)
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. 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. Both your friend and her child are your qualifying
relatives if the member of household or relationship test, gross income test,
and support test are met.
Example 3—earned income credit claimed.(p16)
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. 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.
A child who lives in Canada or Mexico may be your qualifying
relative, and you may be able to claim the child as a dependent. If the child
does not live with you, the child does not meet the residency test to be your
qualifying child. If the persons the child does live with are not U.S. citizens
and have no U.S. gross income, those persons are not "taxpayers," so the child
is not the qualifying child of any other taxpayer. If the child is not your
qualifying child or the qualifying child of any other taxpayer, the child is
your qualifying relative if the gross income test and the support test are met.
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.S. citizen, U.S.
resident alien, or U.S. national. There is an exception for certain adopted
children who lived with you all year. See
Citizen or Resident Test, earlier.
You provide all the support of your children, ages 6, 8, and
12, who live in Mexico with your mother and have no income. You are single and
live in the United States. Your mother is not a U.S. citizen and has no U.S.
income, so she is not a "taxpayer." Your children are not your qualifying
children because they do not meet the residency test. Also, they are not the
qualifying children of any other taxpayer, so they are your qualifying relatives
and you can claim them as dependents if all the tests are met. You may also be
able to claim your mother as a dependent if all the tests are met, including the
gross income test and the support test.
taxmap/pubs/p501-004.htm#en_us_publink1000220954To 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.
If at any time during the year the person was your spouse, that
person cannot be your qualifying relative. However, see
Personal Exemptions, earlier.
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.
- Your child, stepchild, foster child, or a descendant of any
of them (for example, your grandchild). (A legally adopted child is considered
your child.)
- Your brother, sister, half brother, half sister, stepbrother,
or stepsister.
- Your father, mother, grandparent, or other direct ancestor,
but not foster parent.
- Your stepfather or stepmother.
- A son or daughter of your brother or sister.
- A brother or sister of your father or mother.
- Your son-in-law, daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law.
Any of these relationships that were established by marriage
are not ended by death or divorce.
You and your wife began supporting your wife's father, a widower,
in 2004. Your wife died in 2009. In spite of your wife's death, your
father-in-law continues to meet this test, even if he does not live with you.
You can claim him as a dependent if all other tests are met, including the gross
income test and support test.
taxmap/pubs/p501-004.htm#en_us_publink1000220959A 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220960If you file a joint return, the person can be related to either
you or your spouse. Also, the person does not need to be related to the spouse
who provides support.
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. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220961A 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.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000220962A person who died during the year, but lived with you as a member
of your household until death, will meet this test. 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. 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.
If your dependent died during the year and you otherwise qualified
to claim an exemption for the dependent, you can still claim the exemption.
taxmap/pubs/p501-004.htm#en_us_publink1000220963Your dependent mother died on January 15. She met the tests to
be your qualifying relative. The other tests to claim an exemption for a
dependent were also met. You can claim an exemption for her on your return.
taxmap/pubs/p501-004.htm#en_us_publink1000220964A person does not meet this test if at any time during the year
the relationship between you and that person violates local law.
taxmap/pubs/p501-004.htm#en_us_publink1000220965Your girlfriend lived with you as a member of your household
all year. However, your relationship with her violated the laws of the state
where you live, because she was married to someone else. Therefore, she does not
meet this test and you cannot claim her as a dependent.
taxmap/pubs/p501-004.htm#en_us_publink1000220966An adopted child is always treated as your own child. The term
"adopted child" includes a child who was lawfully placed with you for legal
adoption.
taxmap/pubs/p501-004.htm#en_us_publink1000220967Your cousin meets this test only if he or she lives with you
all year as a member of your household. A cousin is a descendant of a brother or
sister of your father or mother.
taxmap/pubs/p501-004.htm#en_us_publink1000220968To meet this test, a person's gross income for the year must
be less than $3,650.
taxmap/pubs/p501-004.htm#en_us_publink1000220969Gross income is all income in the form of money, property, and
services that is not exempt from tax.
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.
Gross receipts from rental property are gross income. Do not
deduct taxes, repairs, etc., to determine the gross income from rental property.
Gross income includes a partner's share of the gross (not a share
of the net) partnership income.
Gross income also includes all taxable unemployment compensation and certain
scholarship and fellowship grants. Scholarships received by degree candidates
that are used for tuition, fees, supplies, books, and equipment required for
particular courses may not be included in gross income. For more information
about scholarships, see chapter 1 of Publication 970, Tax Benefits for
Education.
Tax-exempt income, such as certain social security benefits,
is not included in gross income.
taxmap/pubs/p501-004.htm#en_us_publink1000220970For purposes of this test (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. The availability of medical care at the workshop must be
the main reason for the individual's presence there. Also, the income must come
solely from activities at the workshop that are incident to this medical care.
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.S. possession, a political subdivision of a state or possession, the United
States, or the District of Columbia.
"Permanently and totally disabled" has the same meaning here
as under
Qualifying Child, earlier.
To meet this test, you generally must provide more than half
of a person's total support during the calendar year.
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.
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. This
includes support the person provided from his or her own funds.
You may find
Worksheet 1
helpful in figuring whether you provided more than half of a person's support.
A person's own funds are not support unless they are actually
spent for support.
taxmap/pubs/p501-004.htm#en_us_publink1000220976Your mother received $2,400 in social security benefits and $300
in interest. She paid $2,000 for lodging and $400 for recreation. She put $300
in a savings account.
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. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220977You cannot include in your contribution to your child's support
any support that is paid for by the child with the child's own wages, even if
you paid the wages.
taxmap/pubs/p501-004.htm#en_us_publink1000220978The 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.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000220979The 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. If your allotment is
used to support persons other than those you name, you can take the exemptions
for them if they otherwise qualify.
taxmap/pubs/p501-004.htm#en_us_publink1000220980You are in the Armed Forces. You authorize an allotment for your
widowed mother that she uses to support herself and her sister. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220981These allowances are treated the same way as dependency allotments
in figuring support. The allotment of pay and the tax-exempt basic allowance for
quarters are both considered as provided by you for support.
taxmap/pubs/p501-004.htm#en_us_publink1000220982In figuring a person's total support, include tax-exempt income,
savings, and borrowed amounts used to support that person. Tax-exempt income
includes certain social security benefits, welfare benefits, nontaxable life
insurance proceeds, Armed Forces family allotments, nontaxable pensions, and
tax-exempt interest.
taxmap/pubs/p501-004.htm#en_us_publink1000220983You provide $4,000 toward your mother's support during the year.
She has earned income of $600, nontaxable social security benefits of $4,800,
and tax-exempt interest of $200. She uses all these for her support. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000220984Your brother's daughter takes out a student loan of $2,500 and
uses it to pay her college tuition. She is personally responsible for the loan.
You provide $2,000 toward her total support. You cannot claim an exemption for
her because you provide less than half of her support.
taxmap/pubs/p501-004.htm#en_us_publink1000220985If a husband and wife each receive benefits that are paid by
one check made out to both of them, half of the total paid is considered to be
for the support of each spouse, unless they can show otherwise.
If a child receives social security benefits and uses them toward
his or her own support, the benefits are considered as provided by the child.
taxmap/pubs/p501-004.htm#en_us_publink1000220986Benefits provided by the state to a needy person generally are
considered support provided by the state. However, payments based on the needs
of the recipient will not be considered as used entirely for that person's
support if it is shown that part of the payments were not used for that purpose.
taxmap/pubs/p501-004.htm#en_us_publink1000220987Payments you receive for the support of a foster child from a
child placement agency are considered support provided by the agency. See
Foster care payments and expenses, earlier.
If you make a lump-sum advance payment to a home for the aged
to take care of your relative for life and the payment is based on that person's
life expectancy, the amount of support you provide each year is the lump-sum
payment divided by the relative's life expectancy. The amount of support you
provide also includes any other amounts you provided during the year.
taxmap/pubs/p501-004.htm#en_us_publink1000220990To figure if you provided more than half of a person's support,
you must first determine the total support provided for that person. Total
support includes amounts spent to provide food, lodging, clothing, education,
medical and dental care, recreation, transportation, and similar necessities.
Generally, the amount of an item of support is the amount of
the expense incurred in providing that item. For lodging, the amount of support
is the fair rental value of the lodging.
Expenses that are not directly related to any one member of a
household, such as the cost of food for the household, must be divided among the
members of the household.
taxmap/pubs/p501-004.htm#en_us_publink1000220991Grace Brown, mother of Mary Miller, lives with Frank and Mary
Miller and their two children. Grace gets social security benefits of $2,400,
which she spends for clothing, transportation, and recreation. Grace has no
other income. Frank and Mary's total food expense for the household is $5,200.
They pay Grace's medical and drug expenses of $1,200. The fair rental value of
the lodging provided for Grace is $1,800 a year, based on the cost of similar
rooming facilities. Figure Grace's total support as follows:
| Fair rental value of lodging | $ 1,800 |
| Clothing, transportation, and recreation | 2,400 |
| Medical expenses | 1,200 |
| Share of food (1/5 of $5,200) | 1,040 |
| Total support | $6,440 |
The support Frank and Mary provide ($1,800 lodging + $1,200 medical
expenses + $1,040 food = $4,040) is more than half of Grace's $6,440 total
support.
taxmap/pubs/p501-004.htm#en_us_publink1000220993Your parents live with you, your spouse, and your two children
in a house you own. The fair rental value of your parents' share of the lodging
is $2,000 a year ($1,000 each), which includes furnishings and utilities. Your
father receives a nontaxable pension of $4,200, which he spends equally between
your mother and himself for items of support such as clothing, transportation,
and recreation. Your total food expense for the household is $6,000. Your heat
and utility bills amount to $1,200. Your mother has hospital and medical
expenses of $600, which you pay during the year. Figure your parents' total
support as follows:
| Support provided
| Father
| Mother
|
| Fair rental value of lodging | $1,000 | $1,000 |
| Pension spent for their support | 2,100 | 2,100 |
| Share of food (1/6 of $6,000) | 1,000 | 1,000 |
| Medical expenses for mother | | 600 |
| Parents' total support | $4,100 | $4,700 |
You must apply the support test separately to each parent. You
provide $2,000 ($1,000 lodging, $1,000 food) of your father's total support of
$4,100 — less than half. You provide $2,600 to your mother ($1,000
lodging, $1,000 food, $600 medical) — more than half of her total support
of $4,700. You meet the support test for your mother, but not your father. Heat
and utility costs are included in the fair rental value of the lodging, so these
are not considered separately.
taxmap/pubs/p501-004.htm#en_us_publink1000220995If you provide a person with lodging, you are considered to provide
support equal to the fair rental value of the room, apartment, house, or other
shelter in which the person lives. Fair rental value includes a reasonable
allowance for the use of furniture and appliances, and for heat and other
utilities that are provided.
taxmap/pubs/p501-004.htm#en_us_publink1000220996This is the amount you could reasonably expect to receive from
a stranger for the same kind of lodging. It is used instead of actual expenses
such as taxes, interest, depreciation, paint, insurance, utilities, cost of
furniture and appliances, etc. In some cases, fair rental value may be equal to
the rent paid.
If you provide the total lodging, the amount of support you provide
is the fair rental value of the room the person uses, or a share of the fair
rental value of the entire dwelling if the person has use of your entire home.
If you do not provide the total lodging, the total fair rental value must be
divided depending on how much of the total lodging you provide. If you provide
only a part and the person supplies the rest, the fair rental value must be
divided between both of you according to the amount each provides.
taxmap/pubs/p501-004.htm#en_us_publink1000220997Your parents live rent free in a house you own. It has a fair
rental value of $5,400 a year furnished, which includes a fair rental value of
$3,600 for the house and $1,800 for the furniture. This does not include heat
and utilities. The house is completely furnished with furniture belonging to
your parents. You pay $600 for their utility bills. Utilities are not usually
included in rent for houses in the area where your parents live. Therefore, you
consider the total fair rental value of the lodging to be $6,000 ($3,600 fair
rental value of the unfurnished house, $1,800 allowance for the furnishings
provided by your parents, and $600 cost of utilities) of which you are
considered to provide $4,200 ($3,600 + $600).
taxmap/pubs/p501-004.htm#en_us_publink1000220998The total fair rental value of a person's home that he or she
owns is considered support contributed by that person.
taxmap/pubs/p501-004.htm#en_us_publink1000220999If you live with a person rent free in his or her home, you must
reduce the amount you provide for support of that person by the fair rental
value of lodging he or she provides you.
taxmap/pubs/p501-004.htm#en_us_publink1000221000Property provided as support is measured by its fair market value.
Fair market value is the price that property would sell for on the open market.
It is the price that would be agreed upon between a willing buyer and a willing
seller, with neither being required to act, and both having reasonable knowledge
of the relevant facts.
taxmap/pubs/p501-004.htm#en_us_publink1000221001Capital items, such as furniture, appliances, and cars, that
are bought for a person during the year can be included in total support under
certain circumstances.
The following examples show when a capital item is or is not
support.
taxmap/pubs/p501-004.htm#en_us_publink1000221002You buy a $200 power lawn mower for your 13-year-old child. The
child is given the duty of keeping the lawn trimmed. Because the lawn mower
benefits all members of the household, you cannot include the cost of the lawn
mower in the support of your child.
taxmap/pubs/p501-004.htm#en_us_publink1000221003You buy a $150 television set as a birthday present for your
12-year-old child. The television set is placed in your child's bedroom. You can
include the cost of the television set in the support of your child.
taxmap/pubs/p501-004.htm#en_us_publink1000221004You pay $5,000 for a car and register it in your name. You and
your 17-year-old daughter use the car equally. Because you own the car and do
not give it to your daughter but merely let her use it, you cannot include the
cost of the car in your daughter's total support. However, you can include in
your daughter's support your out-of-pocket expenses of operating the car for her
benefit.
taxmap/pubs/p501-004.htm#en_us_publink1000221005Your 17-year-old son, using personal funds, buys a car for $4,500.
You provide all the rest of your son's support — $4,000. Since the car is
bought and owned by your son, the car's fair market value ($4,500) must be
included in his support. Your son has provided more than half of his own total
support of $8,500 ($4,500 + $4,000), so he is not your qualifying child. You did
not provide more than half of his total support, so he is not your qualifying
relative. You cannot claim an exemption for your son.
taxmap/pubs/p501-004.htm#en_us_publink1000221006Medical insurance premiums you pay, including premiums for supplementary
Medicare coverage, are included in the support you provide.
taxmap/pubs/p501-004.htm#en_us_publink1000221007Medical insurance benefits, including basic and supplementary
Medicare benefits, are not part of support.
taxmap/pubs/p501-004.htm#en_us_publink1000221008Amounts veterans receive under the GI Bill for tuition payments
and allowances while they attend school are included in total support.
taxmap/pubs/p501-004.htm#en_us_publink1000221009During the year, your son receives $2,200 from the government
under the GI Bill. He uses this amount for his education. You provide the rest
of his support — $2,000. Because GI benefits are included in total
support, your son's total support is $4,200 ($2,200 + $2,000). You have not
provided more than half of his support.
taxmap/pubs/p501-004.htm#en_us_publink1000221010If you pay someone to provide child or dependent care, you can
include these payments in the amount you provided for the support of your child
or disabled dependent, even if you claim a credit for the payments. For
information on the credit, see Publication 503, Child and Dependent Care
Expenses.
taxmap/pubs/p501-004.htm#en_us_publink1000221011Other items may be considered as support depending on the facts
in each case.
taxmap/pubs/p501-004.htm#en_us_publink1000221012The following items are not included in total support.
- Federal, state, and local income taxes paid by persons from
their own income.
- Social security and Medicare taxes paid by persons from their
own income.
- Life insurance premiums.
- Funeral expenses.
- Scholarships received by your child if your child is a full-time
student.
- Survivors' and Dependents' Educational Assistance payments
used for the support of the child who receives them.
Sometimes no one provides more than half of the support of a
person. Instead, two or more persons, each of whom would be able to take the
exemption but for the support test, together provide more than half of the
person's support.
When this happens, you can agree that any one of you who individually
provides more than 10% of the person's support, but only one, can claim an
exemption for that person as a qualifying relative. Each of the others must sign
a statement agreeing not to claim the exemption for that year. The person who
claims the exemption must keep these signed statements for his or her records. 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.
You can claim an exemption under a multiple support agreement
for someone related to you or for someone who lived with you all year as a
member of your household.
taxmap/pubs/p501-004.htm#en_us_publink1000221014You, your sister, and your two brothers provide the entire support
of your mother for the year. You provide 45%, your sister 35%, and your two
brothers each provide 10%. Either you or your sister can claim an exemption for
your mother. The other must sign a statement agreeing not to take an exemption
for your mother. The one who claims the exemption must attach Form 2120, or a
similar declaration, to his or her return and must keep the statement signed by
the other for his or her records. Because neither brother provides more than 10%
of the support, neither can take the exemption and neither has to sign a
statement.
taxmap/pubs/p501-004.htm#en_us_publink1000221015You and your brother each provide 20% of your mother's support
for the year. The remaining 60% of her support is provided equally by two
persons who are not related to her. She does not live with them. Because more
than half of her support is provided by persons who cannot claim an exemption
for her, no one can take the exemption.
taxmap/pubs/p501-004.htm#en_us_publink1000221016Your father lives with you and receives 25% of his support from
social security, 40% from you, 24% from his brother (your uncle), and 11% from a
friend. Either you or your uncle can take the exemption for your father if the
other signs a statement agreeing not to. The one who takes the exemption must
attach Form 2120, or a similar declaration, to his return and must keep for his
records the signed statement from the one agreeing not to take the exemption.
taxmap/pubs/p501-004.htm#en_us_publink1000221017In most cases, a child of divorced or separated parents or parents
who live apart will be a qualifying child of one of the parents. See
Children of divorced or separated parents or parents who live
apart under
Qualifying Child,
earlier. However, if the child does not meet the requirements to be a qualifying
child of either parent, the child may be a qualifying relative of one of the
parents. In that case, the following rules must be used in applying the support
test.
A child will be treated as being the qualifying relative of his
or her noncustodial parent if all four of the following statements are true.
- 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.
- The child received over half of his or her support for the
year from the parents (and the rules on multiple support agreements, explained
earlier, do not apply).
- The child is in the custody of one or both parents for more
than half of the year.
- Either of the following statements is true.
- 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.
(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. If the decree or agreement went into effect after
2008, see
Post-2008 divorce decree or separation agreement, later.)
- A pre-1985 decree of divorce or separate maintenance or
written separation agreement that applies to 2010 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.
taxmap/pubs/p501-004.htm#en_us_publink1000221021The custodial parent is the parent with whom the child lived
for the greater number of nights during the year. The other parent is the
noncustodial parent.
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.
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).
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.
taxmap/pubs/p501-004.htm#en_us_publink1000228055The night of December 31 is treated as part of the year in which
it begins. For example, December 31, 2010, is treated as part of 2010.
taxmap/pubs/p501-004.htm#en_us_publink1000228056If a child is emancipated under state law, the child is treated
as not living with either parent.
taxmap/pubs/p501-004.htm#en_us_publink1000228057If 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. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000228058If, 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. On a school day, the child is
treated as living at the primary residence registered with the school.
taxmap/pubs/p501-004.htm#en_us_publink1000221023The 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. The
noncustodial parent must attach a copy of the form or statement to his or her
tax return.
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.
taxmap/pubs/p501-004.htm#en_us_publink1000221024If 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. The decree or
agreement must state all three of the following.
- The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
- The custodial parent will not claim the child as a dependent
for the year.
- The years for which the noncustodial parent, rather than the
custodial parent, can claim the child as a dependent.
The noncustodial parent must attach all of the following pages
of the decree or agreement to his or her tax return.
- The cover page (write the other parent's social security number
on this page).
- The pages that include all of the information identified in
items (1) through (3) above.
- The signature page with the other parent's signature and the
date of the agreement.
The noncustodial parent can no longer attach pages from the decree
or agreement to the tax return instead of Form 8332 if the decree or agreement
went into effect after 2008. 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. The form or statement must release the custodial
parent's claim to the child without any conditions. For example, the release
must not depend on the noncustodial parent paying support.
| The noncustodial parent must attach the required information
even if it was filed with a return in an earlier year. |
taxmap/pubs/p501-004.htm#en_us_publink1000250286The custodial parent can revoke a release of claim to an exemption
that he or she previously released to the noncustodial parent on Form 8332 or a
similar statement. If the custodial parent provided, or made reasonable efforts
to provide, the noncustodial parent with written notice of the revocation in
2009, the revocation can be effective no earlier than 2010. 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.
taxmap/pubs/p501-004.htm#en_us_publink1000221027If you remarry, the support provided by your new spouse is treated
as provided by you.
taxmap/pubs/p501-004.htm#en_us_publink1000221028All child support payments actually received from the noncustodial
parent under a pre-1985 agreement are considered used for the support of the
child.
taxmap/pubs/p501-004.htm#en_us_publink1000221029Under a pre-1985 agreement, the noncustodial parent provides
$1,200 for the child's support. This amount is considered support provided by
the noncustodial parent even if the $1,200 was actually spent on things other
than support.
taxmap/pubs/p501-004.htm#en_us_publink1000221030Payments to a spouse that are includible in the spouse's gross
income as either alimony, separate maintenance payments, or similar payments
from an estate or trust, are not treated as a payment for the support of a
dependent.
taxmap/pubs/p501-004.htm#en_us_publink1000221031This special rule for divorced or separated parents also applies
to parents who never married and lived apart at all times during the last 6
months of the year.
taxmap/pubs/p501-004.htm#en_us_publink1000221032If the support of the child is determined under a multiple support
agreement, this special support test for divorced or separated parents or
parents who live apart does not apply.
taxmap/pubs/p501-004.htm#en_us_publink1000221033 |
Worksheet 1. Worksheet for Determining Support
| Funds Belonging to the Person You Supported | | | | | 1. | 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. Do not include funds provided by the state; include those amounts on line
23 instead
| 1. | | | | 2. | Enter the amount on line 1 that was used for the person's
support | 2. | | | | 3. | Enter the amount on line 1 that was used for other purposes | 3. | | | | 4. | Enter the total amount in the person's savings and other
accounts at the end of the year | 4. | | | | 5. | Add lines 2 through 4. (This amount should equal line
1.) | 5. | | | | Expenses for Entire Household (where the person you supported lived)
| | | | | 6. | Lodging (complete line 6a or 6b): | | | | | |
6a. Enter the total rent paid
| 6a. | | | | |
6b.
Enter the fair rental value of the home. If the person you supported owned the
home,
also include this amount in line 21.
| 6b. | | | | 7. | Enter the total food expenses | 7. | | | | 8. | Enter the total amount of utilities (heat, light, water,
etc. not included in line 6a or 6b) | 8. | | | | 9. | Enter the total amount of repairs (not included in line
6a or 6b) | 9. | | | | 10. | Enter the total of other expenses. Do not include expenses
of maintaining the home, such as mortgage interest, real estate taxes, and
insurance.
| 10. | | | | 11. | Add lines 6a through 10. These are the total household
expenses | 11. | | | | 12. | Enter total number of persons who lived in the household | 12. | | | | Expenses for the Person You Supported | | | | | 13. | Divide line 11 by line 12. This is the person's share
of the household expenses | 13. | | | | 14. | Enter the person's total clothing expenses | 14. | | | | 15. | Enter the person's total education expenses | 15. | | | | 16. | Enter the person's total medical and dental expenses not
paid for or reimbursed by insurance | 16. | | | | 17. | Enter the person's total travel and recreation expenses | 17. | | | | 18. | Enter the total of the person's other expenses | 18. | | | | 19. | Add lines 13 through 18. This is the total cost of the
person's support for the year | 19. | | | | Did the Person Provide More Than Half of His or Her Own
Support? | | | | | 20. | Multiply line 19 by 50% (.50) | 20. | | | | 21. | Enter the amount from line 2, plus the amount from line
6b if the person you supported owned
the home. This is the amount the person provided for
his or her own support
| 21. | | | | 22. | Is line 21 more than line 20?
No.
You meet the support test for this person to be your qualifying child. If this
person also meets the other tests to be a qualifying child, stop here; do not
complete lines 23–26. Otherwise, go to line 23 and fill out the rest of
the worksheet to determine if this person is your qualifying relative.
Yes.
You do not meet the support test for this person to be either your qualifying
child or your qualifying relative.
Stop here.
| | | | Did You Provide More Than Half? | | | | | 23. | Enter the amount others provided for the person's support.
Include amounts provided by state, local, and other welfare societies or
agencies. Do not include any amounts included on line 1.
| 23. | | | | 24. | Add lines 21 and 23 | 24. | | | | 25. | Subtract line 24 from line 19. This is the amount you
provided for the person's support | 25. | | | | 26. | Is line 25 more than line 20?
Yes.
You meet the support test for this person to be your
qualifying relative.
No.
You do not meet the support test for this person to be
your qualifying relative. 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.
See
Multiple Support Agreement,
Support Test for Children of Divorced or Separated Parents
or Parents Who Live Apart, or
Kidnapped child under
Qualifying Relative.
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