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Amend 2010 Tax Return Online

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Amend 2010 Tax Return Online

Amend 2010 tax return online Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Amend 2010 tax return online Para pedir formularios y publicaciones. Amend 2010 tax return online Preguntas sobre los impuestos. Amend 2010 tax return online Todo material en esta publicación puede ser reimpreso gratuitamente. Amend 2010 tax return online Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Amend 2010 tax return online Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Amend 2010 tax return online Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Amend 2010 tax return online Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Amend 2010 tax return online Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Amend 2010 tax return online Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Amend 2010 tax return online Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Amend 2010 tax return online Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Amend 2010 tax return online La mayor parte de estos cambios se abordan en más detalle en esta publicación. Amend 2010 tax return online Acontecimientos futuros. Amend 2010 tax return online  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Amend 2010 tax return online irs. Amend 2010 tax return online gov/pub17sp. Amend 2010 tax return online Impuesto Adicional del Medicare. Amend 2010 tax return online  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Amend 2010 tax return online 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Amend 2010 tax return online El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Amend 2010 tax return online Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Amend 2010 tax return online Impuesto sobre los ingresos netos de inversión. Amend 2010 tax return online  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Amend 2010 tax return online Este impuesto es el 3. Amend 2010 tax return online 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Amend 2010 tax return online Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Amend 2010 tax return online Cambio en las tasas tributarias. Amend 2010 tax return online  La tasa tributaria mayor es de 39. Amend 2010 tax return online 6%. Amend 2010 tax return online Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Amend 2010 tax return online Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Amend 2010 tax return online  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Amend 2010 tax return online Vea el capítulo 16 . Amend 2010 tax return online Gastos médicos y dentales. Amend 2010 tax return online  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Amend 2010 tax return online 5% si usted o su cónyuge tiene 65 años de edad o más). Amend 2010 tax return online Vea el capítulo 21 . Amend 2010 tax return online Aumento de la cantidad de la exención personal para determinados contribuyentes. Amend 2010 tax return online  La exención personal que le corresponde a usted ha aumentado a $3,900. Amend 2010 tax return online Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Amend 2010 tax return online Vea el capítulo 3 . Amend 2010 tax return online Límite sobre las deducciones detalladas. Amend 2010 tax return online  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Amend 2010 tax return online Vea el capítulo 29 . Amend 2010 tax return online Matrimonio entre el mismo sexo. Amend 2010 tax return online  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Amend 2010 tax return online Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Amend 2010 tax return online Vea el capítulo 2 . Amend 2010 tax return online Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Amend 2010 tax return online Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Amend 2010 tax return online Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Amend 2010 tax return online  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Amend 2010 tax return online Vea el capítulo 5 . Amend 2010 tax return online Créditos tributarios que vencen. Amend 2010 tax return online  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Amend 2010 tax return online Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Amend 2010 tax return online Vea el capítulo 37 . Amend 2010 tax return online Esquemas de inversión de tipo Ponzi. Amend 2010 tax return online  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Amend 2010 tax return online Vea el capítulo 25 . Amend 2010 tax return online Método simplificado para la deducción por oficina en el hogar. Amend 2010 tax return online  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Amend 2010 tax return online Vea la Publicación 587, disponible en inglés. Amend 2010 tax return online Tarifas estándar por milla. Amend 2010 tax return online  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Amend 2010 tax return online Vea el capítulo 26 . Amend 2010 tax return online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Amend 2010 tax return online Vea el capítulo 21 . Amend 2010 tax return online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Amend 2010 tax return online Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Amend 2010 tax return online Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Amend 2010 tax return online Muchos de estos asuntos se explican más adelante en esta publicación. Amend 2010 tax return online Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Amend 2010 tax return online  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Amend 2010 tax return online Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Proteja su documentación tributaria contra el robo de identidad. Amend 2010 tax return online  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Amend 2010 tax return online Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Amend 2010 tax return online Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Amend 2010 tax return online Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Amend 2010 tax return online Números de identificación del contribuyente. Amend 2010 tax return online  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Amend 2010 tax return online Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Amend 2010 tax return online Por lo general, este número es el número de Seguro Social de la persona. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Ingreso de fuentes en el extranjero. Amend 2010 tax return online  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Amend 2010 tax return online Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Amend 2010 tax return online Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Amend 2010 tax return online Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Amend 2010 tax return online Para más detalles, vea la Publicación 54, Tax Guide for U. Amend 2010 tax return online S. Amend 2010 tax return online Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Amend 2010 tax return online Activos financieros extranjeros. Amend 2010 tax return online  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Amend 2010 tax return online Vea www. Amend 2010 tax return online IRS. Amend 2010 tax return online gov/form8938, en inglés, para más detalles. Amend 2010 tax return online Prórroga automática de 6 meses para presentar la declaración de impuestos. Amend 2010 tax return online  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Incluya su número de teléfono en la declaración. Amend 2010 tax return online  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Amend 2010 tax return online Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Amend 2010 tax return online Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Amend 2010 tax return online Pago de los impuestos. Amend 2010 tax return online   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Amend 2010 tax return online Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Amend 2010 tax return online Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Maneras más rápidas de presentar su declaración. Amend 2010 tax return online  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Amend 2010 tax return online Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Presentación electrónica gratuita de la declaración. Amend 2010 tax return online  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Cambio de dirección. Amend 2010 tax return online  Si cambia de dirección, debe notificarle al IRS. Amend 2010 tax return online Vea el tema titulado Cambio de Dirección , en el capítulo 1. Amend 2010 tax return online Reembolsos de una declaración presentada fuera de plazo. Amend 2010 tax return online  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Declaraciones de impuestos frívolas. Amend 2010 tax return online  El IRS ha publicado una lista de posturas identificadas como frívolas. Amend 2010 tax return online La multa por presentar una declaración de impuestos frívola es de $5,000. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Reclamación errónea de reembolso o crédito. Amend 2010 tax return online  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Amend 2010 tax return online Vea el capítulo 1 . Amend 2010 tax return online Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Amend 2010 tax return online   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Amend 2010 tax return online Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Amend 2010 tax return online Servicio a los contribuyentes. Amend 2010 tax return online  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Amend 2010 tax return online Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Amend 2010 tax return online Mandato para preparadores de impuestos sobre el sistema e-file. Amend 2010 tax return online  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Amend 2010 tax return online Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Amend 2010 tax return online Inspector General del Tesoro para la Administración Tributaria. Amend 2010 tax return online   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Amend 2010 tax return online Puede mantenerse anónimo. Amend 2010 tax return online Fotografías de niños desaparecidos. Amend 2010 tax return online  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Amend 2010 tax return online Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Amend 2010 tax return online Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Amend 2010 tax return online Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Amend 2010 tax return online La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Amend 2010 tax return online Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Amend 2010 tax return online Cómo está organizada esta publicación. Amend 2010 tax return online   Esta publicación sigue de cerca el Formulario 1040, U. Amend 2010 tax return online S. Amend 2010 tax return online Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Amend 2010 tax return online Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Amend 2010 tax return online Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Amend 2010 tax return online No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Amend 2010 tax return online Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Amend 2010 tax return online   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Amend 2010 tax return online Qué se incluye en esta publicación. Amend 2010 tax return online   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Amend 2010 tax return online La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Amend 2010 tax return online Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Amend 2010 tax return online Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Amend 2010 tax return online La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Amend 2010 tax return online   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Amend 2010 tax return online También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Amend 2010 tax return online   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Amend 2010 tax return online Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Amend 2010 tax return online Iconos. Amend 2010 tax return online   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Amend 2010 tax return online Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Amend 2010 tax return online Qué no se incluye en esta publicación. Amend 2010 tax return online   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Amend 2010 tax return online Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Amend 2010 tax return online   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Amend 2010 tax return online Publicación 535, Business Expenses (Gastos de negocios), en inglés. Amend 2010 tax return online Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Amend 2010 tax return online Ayuda del IRS. Amend 2010 tax return online   Existen muchas maneras en que puede obtener ayuda del IRS. Amend 2010 tax return online Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Amend 2010 tax return online Comentarios y sugerencias. Amend 2010 tax return online   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Amend 2010 tax return online   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend 2010 tax return online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Amend 2010 tax return online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Amend 2010 tax return online   Usted nos puede enviar comentarios desde la página web www. Amend 2010 tax return online irs. Amend 2010 tax return online gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Amend 2010 tax return online   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Amend 2010 tax return online Para pedir formularios y publicaciones. Amend 2010 tax return online   Visite www. Amend 2010 tax return online irs. Amend 2010 tax return online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Amend 2010 tax return online  Internal Revenue Service 1201 N. Amend 2010 tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Amend 2010 tax return online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Amend 2010 tax return online gov/espanol o llame al 1-800-829-1040. Amend 2010 tax return online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Amend 2010 tax return online Misión del IRS. Amend 2010 tax return online   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Amend 2010 tax return online Tabla 1. Amend 2010 tax return online Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Amend 2010 tax return online Un sitio en Internet o una dirección de correo electrónico. Amend 2010 tax return online Una dirección que podría necesitar. Amend 2010 tax return online Documentos que debería mantener en su documentación personal. Amend 2010 tax return online Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. 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The Amend 2010 Tax Return Online

Amend 2010 tax return online 3. Amend 2010 tax return online   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amend 2010 tax return online Taxpayer identification numbers for aliens. Amend 2010 tax return online Taxpayer identification numbers for adoptees. Amend 2010 tax return online What's New Exemption amount. Amend 2010 tax return online  The amount you can deduct for each exemption has increased. Amend 2010 tax return online It was $3,800 for 2012. Amend 2010 tax return online It is $3,900 for 2013. Amend 2010 tax return online Exemption phaseout. Amend 2010 tax return online  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Amend 2010 tax return online For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Amend 2010 tax return online See Phaseout of Exemptions , later. Amend 2010 tax return online Introduction This chapter discusses the following topics. Amend 2010 tax return online Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Amend 2010 tax return online Exemptions for dependents — You generally can take an exemption for each of your dependents. Amend 2010 tax return online A dependent is your qualifying child or qualifying relative. Amend 2010 tax return online If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Amend 2010 tax return online Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Amend 2010 tax return online Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Amend 2010 tax return online Deduction. Amend 2010 tax return online   Exemptions reduce your taxable income. Amend 2010 tax return online You can deduct $3,900 for each exemption you claim in 2013. Amend 2010 tax return online But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Amend 2010 tax return online See Phaseout of Exemptions , later. Amend 2010 tax return online How to claim exemptions. Amend 2010 tax return online    How you claim an exemption on your tax return depends on which form you file. Amend 2010 tax return online    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Amend 2010 tax return online    If you file Form 1040A, complete lines 6a through 6d. Amend 2010 tax return online The total number of exemptions you can claim is the total in the box on line 6d. Amend 2010 tax return online Also complete line 26. Amend 2010 tax return online   If you file Form 1040, complete lines 6a through 6d. Amend 2010 tax return online The total number of exemptions you can claim is the total in the box on line 6d. Amend 2010 tax return online Also complete line 42. Amend 2010 tax return online Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Amend 2010 tax return online While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Amend 2010 tax return online Personal Exemptions You are generally allowed one exemption for yourself. Amend 2010 tax return online If you are married, you may be allowed one exemption for your spouse. Amend 2010 tax return online These are called personal exemptions. Amend 2010 tax return online Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Amend 2010 tax return online If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Amend 2010 tax return online Your Spouse's Exemption Your spouse is never considered your dependent. Amend 2010 tax return online Joint return. Amend 2010 tax return online   On a joint return you can claim one exemption for yourself and one for your spouse. Amend 2010 tax return online Separate return. Amend 2010 tax return online   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Amend 2010 tax return online This is true even if the other taxpayer does not actually claim your spouse as a dependent. Amend 2010 tax return online You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Amend 2010 tax return online S. Amend 2010 tax return online tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Amend 2010 tax return online Death of spouse. Amend 2010 tax return online   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Amend 2010 tax return online If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Amend 2010 tax return online   If you remarried during the year, you cannot take an exemption for your deceased spouse. Amend 2010 tax return online   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Amend 2010 tax return online If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Amend 2010 tax return online Divorced or separated spouse. Amend 2010 tax return online   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Amend 2010 tax return online This rule applies even if you provided all of your former spouse's support. Amend 2010 tax return online Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Amend 2010 tax return online You can claim an exemption for a dependent even if your dependent files a return. Amend 2010 tax return online The term “dependent” means: A qualifying child, or A qualifying relative. Amend 2010 tax return online The terms “ qualifying child ” and “ qualifying relative ” are defined later. Amend 2010 tax return online You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Amend 2010 tax return online Dependent taxpayer test. Amend 2010 tax return online Joint return test. Amend 2010 tax return online Citizen or resident test. Amend 2010 tax return online These three tests are explained in detail later. Amend 2010 tax return online All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Amend 2010 tax return online Table 3-1. Amend 2010 tax return online Overview of the Rules for Claiming an Exemption for a Dependent Caution. Amend 2010 tax return online This table is only an overview of the rules. Amend 2010 tax return online For details, see the rest of this chapter. Amend 2010 tax return online You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Amend 2010 tax return online   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Amend 2010 tax return online   You cannot claim a person as a dependent unless that person is a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen, U. Amend 2010 tax return online S. Amend 2010 tax return online resident alien, U. Amend 2010 tax return online S. Amend 2010 tax return online national, or a resident of Canada or Mexico. Amend 2010 tax return online 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Amend 2010 tax return online   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Amend 2010 tax return online   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. Amend 2010 tax return online   The child must have lived with you for more than half of the year. Amend 2010 tax return online 2  The child must not have provided more than half of his or her own support for the year. Amend 2010 tax return online   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Amend 2010 tax return online  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Amend 2010 tax return online See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Amend 2010 tax return online   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Amend 2010 tax return online   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Amend 2010 tax return online   The person's gross income for the year must be less than $3,900. Amend 2010 tax return online 3  You must provide more than half of the person's total support for the year. Amend 2010 tax return online 4  1There is an exception for certain adopted children. Amend 2010 tax return online 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amend 2010 tax return online 3There is an exception if the person is disabled and has income from a sheltered workshop. Amend 2010 tax return online 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amend 2010 tax return online Dependent not allowed a personal exemption. Amend 2010 tax return online If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Amend 2010 tax return online This is true even if you do not claim the dependent's exemption on your return. Amend 2010 tax return online It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Amend 2010 tax return online Housekeepers, maids, or servants. Amend 2010 tax return online   If these people work for you, you cannot claim exemptions for them. Amend 2010 tax return online Child tax credit. Amend 2010 tax return online   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Amend 2010 tax return online For more information, see chapter 34. Amend 2010 tax return online Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Amend 2010 tax return online Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Amend 2010 tax return online If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Amend 2010 tax return online Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Amend 2010 tax return online Exception. Amend 2010 tax return online   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Amend 2010 tax return online Example 1—child files joint return. Amend 2010 tax return online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amend 2010 tax return online He earned $25,000 for the year. Amend 2010 tax return online The couple files a joint return. Amend 2010 tax return online You cannot take an exemption for your daughter. Amend 2010 tax return online Example 2—child files joint return only as claim for refund of withheld tax. Amend 2010 tax return online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amend 2010 tax return online Neither is required to file a tax return. Amend 2010 tax return online They do not have a child. Amend 2010 tax return online Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Amend 2010 tax return online The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Amend 2010 tax return online You can claim exemptions for each of them if all the other tests to do so are met. Amend 2010 tax return online Example 3—child files joint return to claim American opportunity credit. Amend 2010 tax return online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amend 2010 tax return online He and his wife are not required to file a tax return. Amend 2010 tax return online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amend 2010 tax return online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Amend 2010 tax return online The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Amend 2010 tax return online Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen, U. Amend 2010 tax return online S. Amend 2010 tax return online resident alien, U. Amend 2010 tax return online S. Amend 2010 tax return online national, or a resident of Canada or Mexico. Amend 2010 tax return online However, there is an exception for certain adopted children, as explained next. Amend 2010 tax return online Exception for adopted child. Amend 2010 tax return online   If you are a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen or U. Amend 2010 tax return online S. Amend 2010 tax return online national who has legally adopted a child who is not a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen, U. Amend 2010 tax return online S. Amend 2010 tax return online resident alien, or U. Amend 2010 tax return online S. Amend 2010 tax return online national, this test is met if the child lived with you as a member of your household all year. Amend 2010 tax return online This exception also applies if the child was lawfully placed with you for legal adoption. Amend 2010 tax return online Child's place of residence. Amend 2010 tax return online   Children usually are citizens or residents of the country of their parents. Amend 2010 tax return online   If you were a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen when your child was born, the child may be a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Amend 2010 tax return online Foreign students' place of residence. Amend 2010 tax return online   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Amend 2010 tax return online S. Amend 2010 tax return online residents and do not meet this test. Amend 2010 tax return online You cannot claim an exemption for them. Amend 2010 tax return online However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Amend 2010 tax return online See Expenses Paid for Student Living With You in chapter 24. Amend 2010 tax return online U. Amend 2010 tax return online S. Amend 2010 tax return online national. Amend 2010 tax return online   A U. Amend 2010 tax return online S. Amend 2010 tax return online national is an individual who, although not a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen, owes his or her allegiance to the United States. Amend 2010 tax return online U. Amend 2010 tax return online S. Amend 2010 tax return online nationals include American Samoans and Northern Mariana Islanders who chose to become U. Amend 2010 tax return online S. Amend 2010 tax return online nationals instead of U. Amend 2010 tax return online S. Amend 2010 tax return online citizens. Amend 2010 tax return online Qualifying Child Five tests must be met for a child to be your qualifying child. Amend 2010 tax return online The five tests are: Relationship, Age, Residency, Support, and Joint return. Amend 2010 tax return online These tests are explained next. Amend 2010 tax return online If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Amend 2010 tax return online See Special Rule for Qualifying Child of More Than One Person, later. Amend 2010 tax return online Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Amend 2010 tax return online Adopted child. Amend 2010 tax return online   An adopted child is always treated as your own child. Amend 2010 tax return online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amend 2010 tax return online Foster child. Amend 2010 tax return online   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amend 2010 tax return online Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Amend 2010 tax return online Example. Amend 2010 tax return online Your son turned 19 on December 10. Amend 2010 tax return online Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Amend 2010 tax return online Child must be younger than you or spouse. Amend 2010 tax return online   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Amend 2010 tax return online However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Amend 2010 tax return online Example 1—child not younger than you or spouse. Amend 2010 tax return online Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Amend 2010 tax return online He is not disabled. Amend 2010 tax return online Both you and your spouse are 21 years old, and you file a joint return. Amend 2010 tax return online Your brother is not your qualifying child because he is not younger than you or your spouse. Amend 2010 tax return online Example 2—child younger than your spouse but not younger than you. Amend 2010 tax return online The facts are the same as in Example 1 except your spouse is 25 years old. Amend 2010 tax return online Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Amend 2010 tax return online Student defined. Amend 2010 tax return online   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Amend 2010 tax return online The 5 calendar months do not have to be consecutive. Amend 2010 tax return online Full-time student. Amend 2010 tax return online   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Amend 2010 tax return online School defined. Amend 2010 tax return online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Amend 2010 tax return online However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Amend 2010 tax return online Vocational high school students. Amend 2010 tax return online   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Amend 2010 tax return online Permanently and totally disabled. Amend 2010 tax return online   Your child is permanently and totally disabled if both of the following apply. Amend 2010 tax return online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amend 2010 tax return online A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Amend 2010 tax return online Residency Test To meet this test, your child must have lived with you for more than half the year. Amend 2010 tax return online There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Amend 2010 tax return online Temporary absences. Amend 2010 tax return online   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Amend 2010 tax return online Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Amend 2010 tax return online Death or birth of child. Amend 2010 tax return online   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Amend 2010 tax return online Child born alive. Amend 2010 tax return online   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Amend 2010 tax return online State or local law must treat the child as having been born alive. Amend 2010 tax return online There must be proof of a live birth shown by an official document, such as a birth certificate. Amend 2010 tax return online The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Amend 2010 tax return online Stillborn child. Amend 2010 tax return online   You cannot claim an exemption for a stillborn child. Amend 2010 tax return online Kidnapped child. Amend 2010 tax return online   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Amend 2010 tax return online See Publication 501 for details. Amend 2010 tax return online Children of divorced or separated parents (or parents who live apart). Amend 2010 tax return online   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Amend 2010 tax return online However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Amend 2010 tax return online The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Amend 2010 tax return online The child received over half of his or her support for the year from the parents. Amend 2010 tax return online The child is in the custody of one or both parents for more than half of the year. Amend 2010 tax return online Either of the following statements is true. Amend 2010 tax return online The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Amend 2010 tax return online (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Amend 2010 tax return online If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Amend 2010 tax return online ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. Amend 2010 tax return online Custodial parent and noncustodial parent. Amend 2010 tax return online   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Amend 2010 tax return online The other parent is the noncustodial parent. Amend 2010 tax return online   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Amend 2010 tax return online   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Amend 2010 tax return online Equal number of nights. Amend 2010 tax return online   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). Amend 2010 tax return online December 31. Amend 2010 tax return online   The night of December 31 is treated as part of the year in which it begins. Amend 2010 tax return online For example, December 31, 2013, is treated as part of 2013. Amend 2010 tax return online Emancipated child. Amend 2010 tax return online   If a child is emancipated under state law, the child is treated as not living with either parent. Amend 2010 tax return online See Examples 5 and 6. Amend 2010 tax return online Absences. Amend 2010 tax return online   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Amend 2010 tax return online But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Amend 2010 tax return online Parent works at night. Amend 2010 tax return online   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. Amend 2010 tax return online On a school day, the child is treated as living at the primary residence registered with the school. Amend 2010 tax return online Example 1—child lived with one parent for a greater number of nights. Amend 2010 tax return online You and your child’s other parent are divorced. Amend 2010 tax return online In 2013, your child lived with you 210 nights and with the other parent 155 nights. Amend 2010 tax return online You are the custodial parent. Amend 2010 tax return online Example 2—child is away at camp. Amend 2010 tax return online In 2013, your daughter lives with each parent for alternate weeks. Amend 2010 tax return online In the summer, she spends 6 weeks at summer camp. Amend 2010 tax return online During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Amend 2010 tax return online Example 3—child lived same number of nights with each parent. Amend 2010 tax return online Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Amend 2010 tax return online Your AGI is $40,000. Amend 2010 tax return online Your ex-spouse's AGI is $25,000. Amend 2010 tax return online You are treated as your son's custodial parent because you have the higher AGI. Amend 2010 tax return online Example 4—child is at parent’s home but with other parent. Amend 2010 tax return online Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Amend 2010 tax return online You become ill and are hospitalized. Amend 2010 tax return online The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Amend 2010 tax return online Your son is treated as living with you during this 10-day period because he was living in your home. Amend 2010 tax return online Example 5—child emancipated in May. Amend 2010 tax return online When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Amend 2010 tax return online As a result, he is not considered in the custody of his parents for more than half of the year. Amend 2010 tax return online The special rule for children of divorced or separated parents does not apply. Amend 2010 tax return online Example 6—child emancipated in August. Amend 2010 tax return online Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Amend 2010 tax return online She turns 18 and is emancipated under state law on August 1, 2013. Amend 2010 tax return online Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Amend 2010 tax return online You are the custodial parent. Amend 2010 tax return online Written declaration. Amend 2010 tax return online    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Amend 2010 tax return online The noncustodial parent must attach a copy of the form or statement to his or her tax return. Amend 2010 tax return online   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Amend 2010 tax return online Post-1984 and pre-2009 divorce decree or separation agreement. Amend 2010 tax return online   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Amend 2010 tax return online The decree or agreement must state all three of the following. Amend 2010 tax return online The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Amend 2010 tax return online The custodial parent will not claim the child as a dependent for the year. Amend 2010 tax return online The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Amend 2010 tax return online   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Amend 2010 tax return online The cover page (write the other parent's social security number on this page). Amend 2010 tax return online The pages that include all of the information identified in items (1) through (3) above. Amend 2010 tax return online The signature page with the other parent's signature and the date of the agreement. Amend 2010 tax return online Post-2008 divorce decree or separation agreement. Amend 2010 tax return online   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Amend 2010 tax return online The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Amend 2010 tax return online The form or statement must release the custodial parent's claim to the child without any conditions. Amend 2010 tax return online For example, the release must not depend on the noncustodial parent paying support. Amend 2010 tax return online    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Amend 2010 tax return online Revocation of release of claim to an exemption. Amend 2010 tax return online   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). Amend 2010 tax return online For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Amend 2010 tax return online The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Amend 2010 tax return online Remarried parent. Amend 2010 tax return online   If you remarry, the support provided by your new spouse is treated as provided by you. Amend 2010 tax return online Parents who never married. Amend 2010 tax return online   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Amend 2010 tax return online Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Amend 2010 tax return online This test is different from the support test to be a qualifying relative, which is described later. Amend 2010 tax return online However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Amend 2010 tax return online If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Amend 2010 tax return online Worksheet 3-1. Amend 2010 tax return online Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Amend 2010 tax return online Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Amend 2010 tax return online Do not include funds provided by the state; include those amounts on line 23 instead 1. Amend 2010 tax return online     2. Amend 2010 tax return online Enter the amount on line 1 that was used for the person's support 2. Amend 2010 tax return online     3. Amend 2010 tax return online Enter the amount on line 1 that was used for other purposes 3. Amend 2010 tax return online     4. Amend 2010 tax return online Enter the total amount in the person's savings and other accounts at the end of the year 4. Amend 2010 tax return online     5. Amend 2010 tax return online Add lines 2 through 4. Amend 2010 tax return online (This amount should equal line 1. Amend 2010 tax return online ) 5. Amend 2010 tax return online     Expenses for Entire Household (where the person you supported lived)       6. Amend 2010 tax return online Lodging (complete line 6a or 6b):         a. Amend 2010 tax return online Enter the total rent paid 6a. Amend 2010 tax return online       b. Amend 2010 tax return online Enter the fair rental value of the home. Amend 2010 tax return online If the person you supported owned the home,  also include this amount in line 21 6b. Amend 2010 tax return online     7. Amend 2010 tax return online Enter the total food expenses 7. Amend 2010 tax return online     8. Amend 2010 tax return online Enter the total amount of utilities (heat, light, water, etc. Amend 2010 tax return online not included in line 6a or 6b) 8. Amend 2010 tax return online     9. Amend 2010 tax return online Enter the total amount of repairs (not included in line 6a or 6b) 9. Amend 2010 tax return online     10. Amend 2010 tax return online Enter the total of other expenses. Amend 2010 tax return online Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Amend 2010 tax return online     11. Amend 2010 tax return online Add lines 6a through 10. Amend 2010 tax return online These are the total household expenses 11. Amend 2010 tax return online     12. Amend 2010 tax return online Enter total number of persons who lived in the household 12. Amend 2010 tax return online     Expenses for the Person You Supported       13. Amend 2010 tax return online Divide line 11 by line 12. Amend 2010 tax return online This is the person's share of the household expenses 13. Amend 2010 tax return online     14. Amend 2010 tax return online Enter the person's total clothing expenses 14. Amend 2010 tax return online     15. Amend 2010 tax return online Enter the person's total education expenses 15. Amend 2010 tax return online     16. Amend 2010 tax return online Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Amend 2010 tax return online     17. Amend 2010 tax return online Enter the person's total travel and recreation expenses 17. Amend 2010 tax return online     18. Amend 2010 tax return online Enter the total of the person's other expenses 18. Amend 2010 tax return online     19. Amend 2010 tax return online Add lines 13 through 18. Amend 2010 tax return online This is the total cost of the person's support for the year 19. Amend 2010 tax return online     Did the Person Provide More Than Half of His or Her Own Support?       20. Amend 2010 tax return online Multiply line 19 by 50% (. Amend 2010 tax return online 50) 20. Amend 2010 tax return online     21. Amend 2010 tax return online Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Amend 2010 tax return online This is the amount the person provided for his or her own support 21. Amend 2010 tax return online     22. Amend 2010 tax return online Is line 21 more than line 20?   No. Amend 2010 tax return online You meet the support test for this person to be your qualifying child. Amend 2010 tax return online If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Amend 2010 tax return online Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Amend 2010 tax return online    Yes. Amend 2010 tax return online You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Amend 2010 tax return online Stop here. Amend 2010 tax return online        Did You Provide More Than Half?       23. Amend 2010 tax return online Enter the amount others provided for the person's support. Amend 2010 tax return online Include amounts provided by state, local, and other welfare societies or agencies. Amend 2010 tax return online Do not include any amounts included on line 1 23. Amend 2010 tax return online     24. Amend 2010 tax return online Add lines 21 and 23 24. Amend 2010 tax return online     25. Amend 2010 tax return online Subtract line 24 from line 19. Amend 2010 tax return online This is the amount you provided for the person's support 25. Amend 2010 tax return online     26. Amend 2010 tax return online Is line 25 more than line 20?   Yes. Amend 2010 tax return online You meet the support test for this person to be your qualifying relative. Amend 2010 tax return online    No. Amend 2010 tax return online You do not meet the support test for this person to be your qualifying relative. Amend 2010 tax return online You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Amend 2010 tax return online See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Amend 2010 tax return online   Example. Amend 2010 tax return online You provided $4,000 toward your 16-year-old son's support for the year. Amend 2010 tax return online He has a part-time job and provided $6,000 to his own support. Amend 2010 tax return online He provided more than half of his own support for the year. Amend 2010 tax return online He is not your qualifying child. Amend 2010 tax return online Foster care payments and expenses. Amend 2010 tax return online   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Amend 2010 tax return online Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Amend 2010 tax return online   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Amend 2010 tax return online For more information about the deduction for charitable contributions, see chapter 24. Amend 2010 tax return online If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Amend 2010 tax return online   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Amend 2010 tax return online Example 1. Amend 2010 tax return online Lauren, a foster child, lived with Mr. Amend 2010 tax return online and Mrs. Amend 2010 tax return online Smith for the last 3 months of the year. Amend 2010 tax return online The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Amend 2010 tax return online They did not care for her as a trade or business or to benefit the agency that placed her in their home. Amend 2010 tax return online The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Amend 2010 tax return online Example 2. Amend 2010 tax return online You provided $3,000 toward your 10-year-old foster child's support for the year. Amend 2010 tax return online The state government provided $4,000, which is considered support provided by the state, not by the child. Amend 2010 tax return online See Support provided by the state (welfare, food stamps, housing, etc. Amend 2010 tax return online ) , later. Amend 2010 tax return online Your foster child did not provide more than half of her own support for the year. Amend 2010 tax return online Scholarships. Amend 2010 tax return online   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Amend 2010 tax return online Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Amend 2010 tax return online Exception. Amend 2010 tax return online   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Amend 2010 tax return online Example 1—child files joint return. Amend 2010 tax return online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amend 2010 tax return online He earned $25,000 for the year. Amend 2010 tax return online The couple files a joint return. Amend 2010 tax return online Because your daughter and her husband file a joint return, she is not your qualifying child. Amend 2010 tax return online Example 2—child files joint return only as a claim for refund of withheld tax. Amend 2010 tax return online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amend 2010 tax return online Neither is required to file a tax return. Amend 2010 tax return online They do not have a child. Amend 2010 tax return online Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Amend 2010 tax return online The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Amend 2010 tax return online Example 3—child files joint return to claim American opportunity credit. Amend 2010 tax return online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amend 2010 tax return online He and his wife were not required to file a tax return. Amend 2010 tax return online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amend 2010 tax return online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Amend 2010 tax return online The exception to the joint return test does not apply, so your son is not your qualifying child. Amend 2010 tax return online Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Amend 2010 tax return online This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Amend 2010 tax return online If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Amend 2010 tax return online Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Amend 2010 tax return online Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Amend 2010 tax return online The exemption for the child. Amend 2010 tax return online The child tax credit. Amend 2010 tax return online Head of household filing status. Amend 2010 tax return online The credit for child and dependent care expenses. Amend 2010 tax return online The exclusion from income for dependent care benefits. Amend 2010 tax return online The earned income credit. Amend 2010 tax return online The other person cannot take any of these benefits based on this qualifying child. Amend 2010 tax return online In other words, you and the other person cannot agree to divide these benefits between you. Amend 2010 tax return online The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Amend 2010 tax return online Tiebreaker rules. Amend 2010 tax return online   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Amend 2010 tax return online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amend 2010 tax return online If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Amend 2010 tax return online If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Amend 2010 tax return online If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Amend 2010 tax return online If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Amend 2010 tax return online If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Amend 2010 tax return online If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Amend 2010 tax return online See Example 6 . Amend 2010 tax return online   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Amend 2010 tax return online Example 1—child lived with parent and grandparent. Amend 2010 tax return online You and your 3-year-old daughter Jane lived with your mother all year. Amend 2010 tax return online You are 25 years old, unmarried, and your AGI is $9,000. Amend 2010 tax return online Your mother's AGI is $15,000. Amend 2010 tax return online Jane's father did not live with you or your daughter. Amend 2010 tax return online You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Amend 2010 tax return online Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Amend 2010 tax return online However, only one of you can claim her. Amend 2010 tax return online Jane is not a qualifying child of anyone else, including her father. Amend 2010 tax return online You agree to let your mother claim Jane. Amend 2010 tax return online This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Amend 2010 tax return online Example 2—parent has higher AGI than grandparent. Amend 2010 tax return online The facts are the same as in Example 1 except your AGI is $18,000. Amend 2010 tax return online Because your mother's AGI is not higher than yours, she cannot claim Jane. Amend 2010 tax return online Only you can claim Jane. Amend 2010 tax return online Example 3—two persons claim same child. Amend 2010 tax return online The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Amend 2010 tax return online In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Amend 2010 tax return online The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Amend 2010 tax return online Example 4—qualifying children split between two persons. Amend 2010 tax return online The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Amend 2010 tax return online Only one of you can claim each child. Amend 2010 tax return online However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Amend 2010 tax return online For example, if you claim one child, your mother can claim the other two. Amend 2010 tax return online Example 5—taxpayer who is a qualifying child. Amend 2010 tax return online The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Amend 2010 tax return online This means you are your mother's qualifying child. Amend 2010 tax return online If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Amend 2010 tax return online Example 6—child lived with both parents and grandparent. Amend 2010 tax return online The facts are the same as in Example 1 except you are married to your daughter's father. Amend 2010 tax return online The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Amend 2010 tax return online If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Amend 2010 tax return online Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Amend 2010 tax return online Example 7—separated parents. Amend 2010 tax return online You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Amend 2010 tax return online In August and September, your son lived with you. Amend 2010 tax return online For the rest of the year, your son lived with your husband, the boy's father. Amend 2010 tax return online Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Amend 2010 tax return online At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. Amend 2010 tax return online You and your husband will file separate returns. Amend 2010 tax return online Your husband agrees to let you treat your son as a qualifying child. Amend 2010 tax return online This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Amend 2010 tax return online However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Amend 2010 tax return online As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Amend 2010 tax return online Example 8—separated parents claim same child. Amend 2010 tax return online The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Amend 2010 tax return online In this case, only your husband will be allowed to treat your son as a qualifying child. Amend 2010 tax return online This is because, during 2013, the boy lived with him longer than with you. Amend 2010 tax return online If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Amend 2010 tax return online If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Amend 2010 tax return online In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Amend 2010 tax return online As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Amend 2010 tax return online Example 9—unmarried parents. Amend 2010 tax return online You, your 5-year-old son, and your son's father lived together all year. Amend 2010 tax return online You and your son's father are not married. Amend 2010 tax return online Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Amend 2010 tax return online Your AGI is $12,000 and your son's father's AGI is $14,000. Amend 2010 tax return online Your son's father agrees to let you claim the child as a qualifying child. Amend 2010 tax return online This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Amend 2010 tax return online Example 10—unmarried parents claim same child. Amend 2010 tax return online The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Amend 2010 tax return online In this case, only your son's father will be allowed to treat your son as a qualifying child. Amend 2010 tax return online This is because his AGI, $14,000, is more than your AGI, $12,000. Amend 2010 tax return online If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Amend 2010 tax return online If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Amend 2010 tax return online Example 11—child did not live with a parent. Amend 2010 tax return online You and your 7-year-old niece, your sister's child, lived with your mother all year. Amend 2010 tax return online You are 25 years old, and your AGI is $9,300. Amend 2010 tax return online Your mother's AGI is $15,000. Amend 2010 tax return online Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Amend 2010 tax return online Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Amend 2010 tax return online However, only your mother can treat her as a qualifying child. Amend 2010 tax return online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Amend 2010 tax return online Applying this special rule to divorced or separated parents (or parents who live apart). Amend 2010 tax return online   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Amend 2010 tax return online However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Amend 2010 tax return online If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Amend 2010 tax return online Example 1. Amend 2010 tax return online You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amend 2010 tax return online Your AGI is $10,000. Amend 2010 tax return online Your mother's AGI is $25,000. Amend 2010 tax return online Your son's father did not live with you or your son. Amend 2010 tax return online Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. Amend 2010 tax return online Because of this, you cannot claim an exemption or the child tax credit for your son. Amend 2010 tax return online However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Amend 2010 tax return online You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Amend 2010 tax return online But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Amend 2010 tax return online (Note: The support test does not apply for the earned income credit. Amend 2010 tax return online ) However, you agree to let your mother claim your son. Amend 2010 tax return online This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Amend 2010 tax return online (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Amend 2010 tax return online ) Example 2. Amend 2010 tax return online The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Amend 2010 tax return online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amend 2010 tax return online Example 3. Amend 2010 tax return online The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Amend 2010 tax return online Your mother also claims him as a qualifying child for head of household filing status. Amend 2010 tax return online You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Amend 2010 tax return online The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Amend 2010 tax return online Qualifying Relative Four tests must be met for a person to be your qualifying relative. Amend 2010 tax return online The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Amend 2010 tax return online Age. Amend 2010 tax return online   Unlike a qualifying child, a qualifying relative can be any age. Amend 2010 tax return online There is no age test for a qualifying relative. Amend 2010 tax return online Kidnapped child. Amend 2010 tax return online   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Amend 2010 tax return online See Publication 501 for details. Amend 2010 tax return online Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Amend 2010 tax return online Example 1. Amend 2010 tax return online Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Amend 2010 tax return online She is not your qualifying relative. Amend 2010 tax return online Example 2. Amend 2010 tax return online Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Amend 2010 tax return online He is not your qualifying relative. Amend 2010 tax return online Example 3. Amend 2010 tax return online Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Amend 2010 tax return online He may be your qualifying relative if the gross income test and the support test are met. Amend 2010 tax return online Example 4. Amend 2010 tax return online Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Amend 2010 tax return online He is not your qualifying child because he does not meet the residency test. Amend 2010 tax return online He may be your qualifying relative if the gross income test and the support test are met. Amend 2010 tax return online Child of person not required to file a return. Amend 2010 tax return online   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Amend 2010 tax return online Example 1—return not required. Amend 2010 tax return online You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Amend 2010 tax return online Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amend 2010 tax return online Both your friend and her child are your qualifying relatives if the support test is met. Amend 2010 tax return online Example 2—return filed to claim refund. Amend 2010 tax return online The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Amend 2010 tax return online She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Amend 2010 tax return online Both your friend and her child are your qualifying relatives if the support test is met. Amend 2010 tax return online Example 3—earned income credit claimed. Amend 2010 tax return online The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Amend 2010 tax return online Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Amend 2010 tax return online Child in Canada or Mexico. Amend 2010 tax return online   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Amend 2010 tax return online If the child does not live with you, the child does not meet the residency test to be your qualifying child. Amend 2010 tax return online However, the child may still be your qualifying relative. Amend 2010 tax return online If the persons the child does live with are not U. Amend 2010 tax return online S. Amend 2010 tax return online citizens and have no U. Amend 2010 tax return online S. Amend 2010 tax return online gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Amend 2010 tax return online If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Amend 2010 tax return online   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen, U. Amend 2010 tax return online S. Amend 2010 tax return online resident alien, or U. Amend 2010 tax return online S. Amend 2010 tax return online national. Amend 2010 tax return online There is an exception for certain adopted children who lived with you all year. Amend 2010 tax return online See Citizen or Resident Test , earlier. Amend 2010 tax return online Example. Amend 2010 tax return online You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Amend 2010 tax return online You are single and live in the United States. Amend 2010 tax return online Your mother is not a U. Amend 2010 tax return online S. Amend 2010 tax return online citizen and has no U. Amend 2010 tax return online S. Amend 2010 tax return online income, so she is not a “taxpayer. Amend 2010 tax return online ” Your children are not your qualifying children because they do not meet the residency test. Amend 2010 tax return online But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Amend 2010 tax return online You may also be able to claim your mother as a dependent if the gross income and support tests are met. Amend 2010 tax return online Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Amend 2010 tax return online If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Amend 2010 tax return online However, see Personal Exemptions , earlier. Amend 2010 tax return online Relatives who do not have to live with you. Amend 2010 tax return online   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Amend 2010 tax return online Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Amend 2010 tax return online (A legally adopted child is considered your child. Amend 2010 tax return online ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Amend 2010 tax return online Your father, mother, grandparent, or other direct ancestor, but not foster parent. Amend 2010 tax return online Your stepfather or stepmother. Amend 2010 tax return online A son or daughter of your brother or sister. Amend 2010 tax return online A son or daughter of your half brother or half sister. Amend 2010 tax return online A brother or sister of your father or mother. Amend 2010 tax return online Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Amend 2010 tax return online Any of these relationships that were established by marriage are not ended by death or divorce. Amend 2010 tax return online Example. Amend 2010 tax return online You and your wife began supporting your wife's father, a widower, in 2006. Amend 2010 tax return online Your wife died in 2012. Amend 2010 tax return online Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Amend 2010 tax return online You can claim him as a dependent if all other tests are met, including the gross income test and support test. Amend 2010 tax return online Foster child. Amend 2010 tax return online   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amend 2010 tax return online Joint return. Amend 2010 tax return online   If you file a joint return, the person can be related to either you or your spouse. Amend 2010 tax return online Also, the person does not need to be related to the spouse who provides support. Amend 2010 tax return online   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Amend 2010 tax return online However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Amend 2010 tax return online Temporary absences. Amend 2010 tax return online   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Amend 2010 tax return online   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Amend 2010 tax return online Death or birth. Amend 2010 tax return online   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Amend 2010 tax return online The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Amend 2010 tax return online The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Amend 2010 tax return online   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Amend 2010 tax return online Example. Amend 2010 tax return online Your dependent mother died on January 15. Amend 2010 tax return online She met the tests to be your qualifying relative. Amend 2010 tax return online The other tests to claim an exemption for a dependent were also met. Amend 2010 tax return online You can claim an exemption for her on your return. Amend 2010 tax return online Local law violated. Amend 2010 tax return online   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Amend 2010 tax return online Example. Amend 2010 tax return online Your girlfriend lived with you as a member of your household all year. Amend 2010 tax return online However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Amend 2010 tax return online Therefore, she does not meet this test and you cannot claim her as a dependent. Amend 2010 tax return online Adopted child. Amend 2010 tax return online   An adopted child is always treated as your own child. Amend 2010 tax return online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amend 2010 tax return online Cousin. Amend 2010 tax return online   Your cousin meets this test only if he or she lives with you all year as a member of your household. Amend 2010 tax return online A cousin is a descendant of a brother or sister of your father or mother. Amend 2010 tax return online Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Amend 2010 tax return online Gross income defined. Amend 2010 tax return online   Gross income is all income in the form of money, property, and services that is not exempt from tax. Amend 2010 tax return online   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Amend 2010 tax return online   Gross receipts from rental property are gross income. Amend 2010 tax return online Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Amend 2010 tax return online   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Amend 2010 tax return online    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Amend 2010 tax return online Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Amend 2010 tax return online For more information about scholarships, see chapter 12. Amend 2010 tax return online   Tax-exempt income, such as certain social security benefits, is not included in gross income. Amend 2010 tax return online Disabled dependent working at sheltered workshop. Amend 2010 tax return online   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Amend 2010 tax return online The availability of medical care at the workshop must be the main reason for the individual's presence there. Amend 2010 tax return online Also, the income must come solely from activities at the workshop that are incident to this medical care. Amend 2010 tax return online   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Amend 2010 tax return online S. Amend 2010 tax return online possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Amend 2010 tax return online “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Amend 2010 tax return online Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Amend 2010 tax return online However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Amend 2010 tax return online How to determine if support test is met. Amend 2010 tax return online   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Amend 2010 tax return online This includes support the person provided from his or her own funds. Amend 2010 tax return online   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Amend 2010 tax return online Person's own funds not used for support. Amend 2010 tax return online   A person's own funds are not support unless they are actually spent for support. Amend 2010 tax return online Example. Amend 2010 tax return online Your mother received $2,400 in social security benefits and $300 in interest. Amend 2010 tax return online She paid $2,000 for lodging and $400 for recreation. Amend 2010 tax return online She put $300 in a savings account. Amend 2010 tax return online Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Amend 2010 tax return online If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Amend 2010 tax return online Child's wages used for own support. Amend 2010 tax return online   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Amend 2010 tax return online Year support is provided. Amend 2010 tax return online   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Amend 2010 tax return online   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Amend 2010 tax return online Armed Forces dependency allotments. Amend 2010 tax return online   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Amend 2010 tax return online If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Amend 2010 tax return online Example. Amend 2010 tax return online You are in the Armed Forces. Amend 2010 tax return online You authorize an allotment for your widowed mother that she uses to support herself and her sister. Amend 2010 tax return online If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Amend 2010 tax return online Tax-exempt military quarters allowances. Amend 2010 tax return online   These allowances are treated the same way as dependency allotments in figuring support. Amend 2010 tax return online The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Amend 2010 tax return online Tax-exempt income. Amend 2010 tax return online   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Amend 2010 tax return online Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Amend 2010 tax return online Example 1. Amend 2010 tax return online You provide $4,000 toward your mother's support during the year. Amend 2010 tax return online She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Amend 2010 tax return online She uses all these for her support. Amend 2010 tax return online You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Amend 2010 tax return online Example 2. Amend 2010 tax return online Your niece takes out a student loan of $2,500 a