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Frequently Asked Tax Questions And Answers
Keyword: Exemption/Support Issues
1.11 IRS Procedures: Notices & Letters
I received a letter from the IRS indicating that due to my misprint
of my daughter's social security number, the exemption was rejected. Can I
make the correction and still receive the exemption?
You are entitled to the exemption if your child qualifies as your dependent.
To correct the return, you must provide the correct social security number
information for your daughter. You can return it with a copy of the IRS letter
in the envelope provided or contact the phone number listed in the upper right-hand
corner of the letter for assistance.
1.16 IRS Procedures: W–4 - Allowances, Excess FICA, Students, Withholding
Do I put the same number of exemptions on my tax return as I put
on my W-4 form?
What you put on your Form W-4 (PDF), Employee's
Withholding Allowance Certificate, are withholding allowances, not exemptions.
An exemption is allowed on your tax return for yourself, your spouse (if married
filing jointly), and qualifying dependents (if you are an U.S. citizen or
resident alien). Each exemption merits a withholding allowance on the Form
W-4 Personal Allowance Worksheet.
However, there are two more worksheets that may affect the final number
of allowances, and under some circumstances, you get more allowances than
you have exemptions. Some things that will be on your tax return, such as
itemized deductions, tax credits, and losses add allowances to the total number
of allowances. Some circumstances reduce the number of allowances, such as
non-wage income, having two jobs, or having two earners in the family. For
a more detailed discussion of withholding allowances, refer to Publication 505, Tax
Withholding and Estimated Tax.
References:
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
If two single people (never married) have a child and have always
lived together providing equal support for that child, can they both claim
head of household status?
Only the person who paid more that half the cost of keeping up a home
for the year would qualify for the head of household filing status. If both
people paid exactly the same amount, neither would qualify for the head of
household filing status. Please refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for more information.
References:
As a single parent, can I claim head of household filing status
as long as I have a child living with me (no matter what the age of the child)
and paid for over half the cost of keeping up a home?
As long as you meet the three requirements to qualify for head of household
filing status, the age of the qualifying person is immaterial. Please refer
to Publication 501, Exemptions, Standard Deduction, and Filing Information ,
for more information.
References:
For head of household filing status, do you have to claim a child
as a dependent to qualify?
In certain circumstances, you do not need to claim the child as a dependent
to qualify for head of household filing status, such as when the qualifying
child is unmarried child and is your grandchild, stepchild, or adopted child.
Refer to Publication 501, Exemptions, Standard Deduction, and Filing
Information, for more information.
References:
I am divorced and pay child support. My children live with their
mother and she claims them on her tax returns. Can I claim head of household?
No, your children do not qualify you for the head of household filing status.
Refer to Publication 501, Exemptions, Standard Deduction, and
Filing Information , for more information.
References:
I am divorced with one dependent child. This year my ex-spouse will
claim the child as an exemption. Does this mean I cannot qualify as head of
household?
You can file as head of household even though you do not claim your unmarried
dependent child as an exemption if you meet all of the following requirements:
You are unmarried or considered unmarried on the last day of the year.
You paid more than half the cost of keeping up a home for the year.
A qualifying person must live with you in the home for more than half
the year (except for temporary absences such as school).
Refer to Publication 501, Exemptions, Standard Deduction, and Filing
Information, for more information.
References:
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
Can a person claim a girlfriend as a wife if they have a child or
do they have to be married?
You are considered married if you are living together in a common law marriage
that is recognized in the state where you now live or in the state where the
common law marriage began. If you are considered married, then you may file
as married filing jointly and claim two personal exemptions on a joint return
(assuming that neither of you are qualifying dependents on another individual's
return).
If you are not considered married, then you would have to file as single
unless you qualify as head of household. You may not claim your girlfriend
as your dependent if your relationship violates local law.
Refer to Publication 501, Exemptions, Standard Deduction
and Filing Information, for an explanation of the five dependency tests
(5).
References:
I am adopting a child and do not yet have a social security number
for the child. How can I claim the exemption for the child?
Parents in the process of a domestic U. S. adoption who do not have and/or
are unable to obtain the child's Social Security Number (SSN) should request
an Adoption Taxpayer Identification Number (ATIN) in order to claim the child
as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification
Number for Pending U.S. Adoptions , is used by qualifying taxpayers to
obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call
1-800-829-3676. You may also download the form here in
Adobe PDF format. For more information about the ATIN, refer to the Form W-7 (PDF) , instructions.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number ,
to obtain an ITIN. For more information, refer to Individual
Taxpayer Identification Number .
References:
My husband and I have provided a home for my niece and her son for
the past seven months. She receives no child support from her ex-spouse, and
she does not work or have any income of her own. Can I claim her and her son
as dependents?
Your niece doesn't need to live with you for the entire year in order to
be claimed as a dependent. She meets the first of five dependency exemption
tests, which is the relationship test. She must still meet the other four
dependency exemption tests.
Citizenship test.
Joint return test.
Gross income test.
Support test.
Your niece's son did not live with you for the entire year and does not
meet the relationship test. Therefore, he cannot be claimed as a dependent.
Refer to Publication 501, Exemptions, Standard Deduction and Filing
Information, for more information.
References:
I recently married a Canadian citizen and am still in the process
of getting her a social security number. Am I able to claim her personal exemption
without her having a social security number? If not, what options do I have?
The actions you need to take depend on whether or not your wife is eligible
for a social security number (SSN). If she is eligible and you and your spouse
tend to file a joint return, claiming her personal exemption and she has not
received a card by the time your return is due, you may obtain an extension
of time to file by using Form 4868 (PDF), Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return.
If you wish to file a joint return with your spouse, claiming her personal
exemption and she is not eligible to obtain a social security number at the
time you are required to file, your spouse must obtain an Individual Taxpayer
Identification Number (ITIN) from the IRS, by completing Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number. If
she is unable to obtain an ITIN by the time your return is due, you may obtain
an extension of time to file by using Form 4868, Application for Automatic
Extension of Time to File U.S. Individual Income Tax Return. Refer to Tax Topic 304 , Extensions of Time to File Your Tax Return, for more
information.
. Otherwise, you will have to file as married filing separately without
claiming her personal exemption. If you do file as married filing separately,
you may later amend your return to the filing status married filing jointly
and claim her personal exemption when your wife obtains a (SSN or ITIN). This
is done using Form 1040X (PDF), Amended U.S.
Individual Income Tax Return. Generally, Form 1040X must be filed within
three years after the date you filed the original return or two years after
the date you paid the tax, whichever is later. Refer to Tax Topic 308, Amended
Returns for more information.
References:
- Publication 519, U.S. Tax Guide for Aliens
- Publication 1915 (PDF), Understanding
Your IRS Individual Taxpayer Identification Number
- Form W-7 (PDF), Application for
IRS Individual Taxpayer Identification Number
- Tax Topic 857, Individual Taxpayer Identification
Number - Form W-7
- Form 4868 (PDF) , Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Form 1040X (PDF), Amended U.S.
Individual Income Tax Return
- Tax Topic 304 , Extensions of Time to File Your Tax
Return
- Tax Topic 308 , Amended Return
How do you claim a child if you agree with your ex-spouse to claim
him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. Generally , the custodial parent
is treated as the parent who provided more than half of the child's support.
This parent is usually allowed to claim the exemption for the child if the
other exemption tests are met. However, the noncustodial parent may be treated
as the parent who provided more than half of the child's support if certain
conditions are met.
The custodial parent signs a Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, and provides it to the noncustodial parent
who attaches it to has or her return. Please beware that if the custodial
parent releases the exception, the custodial parent may not claim the Child
Tax Credit.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information or Publication 504, Divorced or Separated Individuals,
for more information on the special rule for children of divorced or separated
parents.
References:
My 7 year old son lived in my household for seven months of the
year, and I provided all of his support. I paid child support to his other
parent for the other five months. Can I claim my son as a dependent and for
a child tax credit without Form 8332?
Generally, the custodial parent is treated as the parent who provided more
than half of the child's support. This parent is usually allowed to claim
the exemption for the child if the other dependency tests are met. However,
the noncustodial parent may be treated as the parent who provided more than
half of the child's support if the custodial parent releases the exemption
by signing a Form 8332 (PDF), Release of Claim
to Exemption for Child of Divorced or Separated Parents, or a substantially
similar statement.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information If you can claim your son as a dependent and he is under age
17 at the end of the tax year and a citizen or resident of the United States,
you may be able to claim the Child Tax Credit. or Publication 504, Divorced
or Separated Individuals , for more information on the special rule for
children of divorced or separated parents.
References:
What is the tax form number for the custodial parent to sign that
allows the noncustodial parent to use the child as a dependent?
The custodial parent should use Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, to release the exemption to the noncustodial
parent. The noncustodial parent must attach the form or statement to his or
her tax return. Please be aware that if the custodial parent releases the
exemption, for a child the custodial parent may not claim a child tax credit
for that child.
References:
I have a court order that says I have the tax exemption for my minor
child until further order of the court. Can I just send a copy of the court
order with my prepared taxes or do I have to have a waiver signed by the other
parent?
You must obtain a signed Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement.
References:
My wife and I are married filing separately. We have one son and
we meet all of the dependency exemption tests. We contributed an equal amount
to our son's support and want to know if we both can claim him on our separate
returns?
Refer to Publication 501, Exemptions, Standard Deduction
and Filling Information, for more information.
A dependency exemption may only be claimed on one return. Since neither
you nor your wife contributed more than half of your son's support, one of
you can still claim dependency exemption for your son only if the other spouse
provides a written declaration that he or she will not claim the child as
a dependent for that year. Form 2120 (PDF), Multiple
Support Declaration, can be used for this purpose
References:
My husband and I were separated the last 11 months of the year and
our two children lived with me. My husband provided all the financial support.
Who can claim the children as dependents on the tax return?
For children of divorced or separated parents, generally, the custodial
parent is treated as the parent who provided more than half of the child's
support. This parent is usually allowed to claim the exemption for the child
if the other exemption tests are met. However, the noncustodial parent may
be treated as the parent who provided more than half of the child's support
if certain conditions are met. This parent is usually allowed to claim the
exemption for the child if the other exemption tests are met. However, the
noncustodial parent may be treated as the parent who provided more than half
of the child's support if the custodial parent releases his or her claim to
the exemption by completing Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
signing a substantially similar statement. Please be aware that if you release
your claim to the dependency exemption for a child, you may not claim a Child
Tax Credit for that child.
Refer to Publication 501, Exemption, Standard Deduction, and
Filing Information or Publication 504, Divorced or Separated
Individuals, for more information on the special rule for children of
divorced or separated parents.
References:
If you pay child support, are you allowed to deduct anything on
your taxes or claim the child as an exemption?
Nothing can be deducted for the child support payments. Child support payments
are neither deductible by the payer nor taxable income to the payee. You may
be able to claim the child as a dependent. Generally, the custodial parent
generally is treated as the parent who provided more than half of the child's
support. This parent is usually allowed to claim the exemption for the child
if the other exemption tests are met. However, the noncustodial parent may
be treated as the parent who provided more than half of the child's support
if the custodial parent signs a Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced of Separated Parents, or
a substantially similar statement.
Please refer to Publication 501, Exemptions, Standard Deduction
and Filing Information, and Publication 504, Divorced or Separated
Individuals, for more information.
References:
Can a court order determine who takes a child for a deduction? Does
the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. Please refer
to Publication 504, Divorced or Separated Individuals, for more
information on the special rule for children of divorced or separated parents.
References:
My child lives at home but is filing her own tax return this year,
can I still claim my child when I file?
Whether your child is filing a tax return has no impact on whether or not
you can claim your child as a dependent. You must meet five tests in order
to claim them as a dependent. Refer to Publication 501, Exemptions,
Standard Deductions, and Filing information , for more information.
Additionally, if a child is filing his or her own tax return, and if the
child can be claimed as a dependent on someone else's return, then the child
cannot claim a personal exemption the child's tax return. In this case, the
child should check the box on the child's return that indicates that someone
else can claim the child as a dependent .
If a child is filing the child's own tax return, and no one else can claim
the child as a dependent, then the child may claim a personal exemption on
the child's tax return.
References:
Do social security benefits count towards income in determining
whether or not a 19 year old retarded child living at home can be claimed
as a dependent on her parent's return?
There are 5 tests that must be met if an individual is to qualify as a
dependent. With respect to the gross income test, your child's social security
benefits would not count as income. With respect to the total support test,
your child's social security benefits, if spent for support, will count as
being provided by the child. Refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for more information.
References:
My 22 year old son was living with me as my dependent for the first
seven months of the year. Can I claim him as a dependent on my taxes?
The answer depends on the facts and circumstances. Generally, the following
five tests must be met for you to claim an exemption for a dependent:
Member of household or relationship test.
Citizen or resident test.
Joint return test.
Gross income test.
Support test.
Your son does not need to live with you for the entire year in order to
be claimed as a dependent because he meets the relationship test. Because
he is under age 24 at the close of the calendar year, he may not be subject
to the gross income test if he qualifies as a "student." He must still meet
the other three dependency exemption tests for you to claim a dependency exemption
for him.
Refer to Publication 501, Exemptions, Standard Deduction and Filing
Information, for more information.
References:
What constitutes proper proof of more than 50% of support?
You must provide more than half of a person's total support during the
calendar year to meet the support test. You determine this by comparing what
you contributed with the entire amount of support the person received from
all sources. There is a worksheet in Publication 501, Exemptions, Standard
Deduction and Filing Information, that identifies the elements of support
and can assist you in making this determination. Please refer to Publication 552, Record Keeping for Individuals, in regard to what constitutes
proof.
References:
When determining if parents can be claimed as dependents, the income
test says a gross income of less than $3,050. Is their pension and social
security counted as gross income?
Generally, any taxable income is included in gross income. Taxable pension
income is included as gross income. Similarly, the taxable portion of social
security is included in gross income.
If your parents are married and file a joint return, they must combine
their incomes and their social security and/or equivalent tier 1 railroad
retirement benefits when figuring the taxable portion of the benefits. The
taxable amount of the benefits is figured on a worksheet in the Form 1040
or 1040A instruction book.
References:
My mother receives about $7,500 per year in social security and
lives with me. Can I claim her as a dependent on my tax return?
If you want to claim a person as your dependent, there are five tests that
must be met. They are:
Member of household or relationship test.
Citizen or resident test.
Joint return test.
Gross income test.
Support test.
The first of the dependency exemption tests is met because your mother
meets the relationship test. She must still meet the other four dependency
exemption tests.
The amount of social security your mother receives and applies to her support
will be considered as support provided by her in applying the support test.
See Publication 501, Exemptions, Standard Deduction, and Filing Information,
for more information.
References:
My son was born on December 31st. Can I claim him as a dependent?
If so, will he be also qualified for the Child Tax Credit?
If your child was born alive during the year, and the exemption tests are
met, you may take the full exemption. You may be entitled to a Child Tax Credit
for him. Please refer to Publication 501, Exemptions, Standard Deduction
and Filing Information. Please Refer to the
Instructions for Form 1040 for information about the Child Tax Credit.
References:
My daughter was born at the end of the year. We are still waiting
for a social security number. Can I send in my return and later supply the
social security number for her?
If you file your return claiming your daughter as a dependent and do not
provide her social security number on the return, the dependent exemption
will be disallowed. You have two options. You could file your income tax return
without claiming your daughter as a dependent. After you receive her social
security number, you could then amend your return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return . You have
three years from the later of the due date of the return or from the date
the return was filed to amend the return.
The other option is to file a Form 4868 (PDF), Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return.
This would give you an additional four months to file your return; by then
you should have your daughter's social security number.
References:
- Form 1040X (PDF), Amended U.S.
Individual Income Tax Return
- Form 4868 (PDF), Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Tax Topic 354, Dependents
I have a child that was born in December and I still have not received
his social security number. Is the social security number required for me
to claim him as a dependent?
Yes. If you do not enter your child's social security number the dependency
exemption and related tax benefits (such as the earned income credit, or child
tax credit) may be reduced or disallowed. If it is close to the filing date
and you still have not received your child's social security number, you may
consider filing a Form 4868 (PDF), Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return .
Please refer to Publication 501, Exemptions, Standard
Deduction and Filing Information, and the
Instructions for Form 1040, U.S. Individual Income Tax Return , for more information.
References:
My child was born alive and died 3 hours later. I have a birth certificate
for my child. Can I claim my child as a dependent and take a full exemption
for my child?
Since your child was born alive during the year, the relationship test
is met. If the remaining four dependency tests are also met, you can take
the full exemption. You would also qualify for the Child Tax Credit. Please
refer to Publication 501, Exemptions, Standard Deduction and Filing
Information . Please refer to the
Instructions for Form 1040 (General Inst.), U.S.
Individual Income Tax Return , for information about the Child Tax Credit.
Since you will not be able to get a social security number for your child,
you may attach a copy of the child's birth certificate to the tax return and
enter "DIED" in column 2 of line 6c of your Form 1040
or Form 1040A. Refer to the instructions for line 6c for Form 1040 or Form
1040A for details.
References:
My child was stillborn. He died right before he was delivered. Can
I claim my child?
You cannot claim a dependency exemption for a stillborn child. Please refer
to Publication 501, Exemption, Standard Deduction, and Filing Information,
for more information.
References:
If you have a child who works, but is still in high school, can
the parents claim him or her as a dependent or does the student file his or
her own taxes?
You can claim your child as a dependent as long as you meet the five dependency
exemption tests. If your child was a under the age of 24 at the end of the
year, and a full-time student he/she would not be subject to the gross income
test. The child should file his or her own tax return, if required, but should
not claim a personal exemption if you can claim your child as a dependent.
Refer to Publication 501, Exemptions, Standard Deduction and Filing
Information , for more information.
References:
If I claim my daughter as a dependent because she is a full-time
college student, can she claim herself as a dependent when she files her return?
If you claim your daughter as a dependent on your income tax return, she
cannot also claim herself on her income tax return.
If an individual is filing his or her their own tax return, and if the
individual can be claimed as a dependent on someone else's return, then the
individual cannot claim their own personal exemption. In this case, your daughter
should check the box on her return indicating that someone else can claim
her as a dependent.
References:
My child is 21, and goes to college part-time. Can I claim her as
a dependent or does she have to be a full-time student before I can claim
her?
Since your child is over the age of 19 and not a full-time student, the
gross income test applies. In 2003, if her gross income was $3,050 or more,
you would not be able to claim her as a dependent. If her gross income was
less than $3,050 and the remaining four tests are met, you may claim the dependency
exemption for her:
Member of household or relationship test.
Citizen or resident test.
Joint return test.
Support test.
Refer to Publication 501, . Exemptions, Standard Deduction and
Filing Information , for more information.
References:
I have a dependent child, a full-time student, who will be 24 years
old at the end of the tax year. Can I still claim dependency as a deduction
on my tax return for this child ? Does it matter how much money he makes?
Does it make a difference if he puts all of his wages in the bank?
You can claim your child as a dependent as long as the five dependency
exemption tests are met . Since your child will not be under the age of 24
at the end of the tax year, he is subject to the gross income test. The amount
of money he makes will be considered in applying the gross income test. If
he puts all his wages in the bank and does not use it for his support, it
will not be counted as support in applying the support test. Refer to Publication 501, Exemptions, Standard Deduction and Filing Information,
for more information.
References:
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