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Publication 501 Cat. No. 15000U Contents

What's New ...... 1 Department of the Exemptions, Reminders ...... 1 Treasury Internal Introduction ...... 2 Revenue Standard Service Who Must File ...... 3 Deduction, Who Should File ...... 5 and Filing Filing Status ...... 6 Exemptions ...... 11

Information Exemptions for Dependents ...... 11

Phaseout of Exemptions ...... 23 For use in preparing Social Security Numbers for Dependents ...... 23 2016 Returns Standard Deduction ...... 24 2016 Standard Deduction Tables .... 25

How To Get Tax Help ...... 27

Index ...... 29

What's New Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the fil­ ing requirements for most taxpayers. Exemption amount. The amount you can de­ duct for each exemption has increased. It was $4,000 for 2015. It is $4,050 for 2016. Exemption phaseout. You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. For 2016, the phaseout begins at $155,650 for mar­ ried individuals filing separate returns; $259,400 for single individuals; $285,350 for heads of household; and $311,300 for married individuals filing joint returns or qualifying widow(er)s. See Phaseout of Exemptions, later. Standard deduction increased. The stand­ ard deduction for some taxpayers who don't itemize their deductions on Schedule A of Form 1040 is higher for 2016 than it was for 2015. The amount depends on your filing status. You can use the 2016 Standard Deduction Tables near the end of this publication to figure your standard deduction.

Reminders Future developments. Information about any future developments affecting Pub. 501 (such as legislation enacted after we release it) will be posted at IRS.gov/pub501. Get forms and other information faster and easier at: Taxpayer identification number for aliens. • IRS.gov (English) • IRS.gov/Korean (한국어) If you are a nonresident or resident alien and • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) you don't have and aren't eligible to get a social • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) security number (SSN), you must apply for an individual taxpayer identification number (ITIN).

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Table 1. 2016 Filing Requirements Chart for Most Taxpayers standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that THEN file a return limit the standard deduction available to de­ pendents. In addition, this section helps you de­ if your gross cide whether you would be better off taking the AND at the end of 2016 you income was at standard deduction or itemizing your deduc­ IF your filing status is... were...* least...** tions. single under 65 $10,350 How To Get Tax Help explains how to get tax help from the IRS. 65 or older $11,900 This publication is for U.S. citizens and resi­ dent aliens only. If you are a resident alien for head of household under 65 $13,350 the entire year, you must follow the same tax 65 or older $14,900 rules that apply to U.S. citizens. The rules to de­ termine if you are a resident or nonresident *** married, filing jointly under 65 (both spouses) $20,700 alien are discussed in chapter 1 of Pub. 519, 65 or older (one spouse) $21,950 U.S. Tax Guide for Aliens. 65 or older (both spouses) $23,200 Nonresident aliens. If you were a nonresident married, filing separately any age $4,050 alien at any time during the year, the rules and tax forms that apply to you may be different qualifying widow(er) with under 65 $16,650 from those that apply to U.S. citizens. See Pub. 519. dependent child 65 or older $17,900 * If you were born before January 2, 1952, you're considered to be 65 or older at the Comments and suggestions. We welcome end of 2016. (If your spouse died in 2016, see Death of spouse, later. If you're your comments about this publication and your preparing a return for someone who died in 2016, see Death of taxpayer, later. suggestions for future editions. You can send us comments from IRS.gov/ ** Gross income means all income you receive in the form of money, goods, formspubs. Click on “More Information” and property, and services that isn't exempt from tax, including any income from sources then on “Give us feedback.” outside the United States or from the sale of your main home (even if you can exclude Or you can write to: part or all of it). Don't include any social security benefits unless (a) you're married filing a separate return and you lived with your spouse at any time during 2016 or (b) Internal Revenue Service Tax Forms and Publications one­half of your social security benefits plus your other gross income and any 1111 Constitution Ave. NW, IR­6526 tax­exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) Washington, DC 20224 applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not We respond to many letters by telephone. losses, reported on Form 8949 or Schedule D. Gross income from a business means, Therefore, it would be helpful if you would in­ for example, the amount on Schedule C, line 7, or Schedule F, line 9. But in figuring clude your daytime phone number, including gross income, don't reduce your income by any losses, including any loss on the area code, in your correspondence. Schedule C, line 7, or Schedule F, line 9. Although we can’t respond individually to each comment received, we do appreciate your *** If you didn't live with your spouse at the end of 2016 (or on the date your spouse feedback and will consider your comments as died) and your gross income was at least $4,050, you must file a return regardless of we revise our tax products. your age. Ordering forms and publications. Visit IRS.gov/formspubs to download forms and Your spouse also may need an ITIN if he or she income, reading this section will help you de­ publications. Otherwise, you can go to IRS.gov/ doesn't have and isn't eligible to get an SSN. cide if you have to file a return. orderforms to order current and prior­year forms See Form W­7, Application for IRS Individual Who Should File helps you decide if you and instructions. Your order should arrive within Taxpayer Identification Number. Also, see So­ should file a return, even if you aren't required 10 business days. cial Security Numbers for Dependents, later. to do so. Photographs of missing children. The Inter­ Filing Status helps you determine which fil­ Tax questions. If you have a tax question nal Revenue Service is a proud partner with the ing status to use. Filing status is important in not answered by this publication, check National Center for Missing and Exploited Chil­ determining whether you must file a return and IRS.gov and How To Get Tax Help at the end of dren. Photographs of missing children selected whether you may claim certain deductions and this publication. by the Center may appear in this publication on credits. It also helps determine your standard pages that would otherwise be blank. You can deduction and tax rate. Useful Items help bring these children home by looking at the Exemptions, which reduce your taxable in­ You may want to see: photographs and calling 1­800­THE­LOST come, are discussed in Exemptions. (1­800­843­5678) if you recognize a child. Exemptions for Dependents explains the difference between a qualifying child and a Publication qualifying relative. Other topics include the so­ 559 Survivors, Executors, and Introduction cial security number requirement for depend­ Administrators ents, the rules for multiple support agreements, This publication discusses some tax rules that and the rules for divorced or separated parents. 929 Tax Rules for Children and affect every person who may have to file a fed­ Phaseout of Exemptions explains how to de­ Dependents eral income tax return. It answers some basic termine whether you must reduce the dollar questions: who must file; who should file; what amount of exemptions you claim and, if so, the Form (and Instructions) filing status to use; how many exemptions to amount of the reduction. claim; and the amount of the standard deduc­ Standard Deduction gives the rules and dol­ 1040X Amended U.S. Individual Income tion. lar amounts for the standard deduction — a Tax Return Who Must File explains who must file an in­ benefit for taxpayers who don't itemize their de­ come tax return. If you have little or no gross 2848 Power of Attorney and Declaration ductions. This section also discusses the of Representative

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8332 Release/Revocation of Release of Deceased Persons you received for your services as an employee Claim to Exemption for Child by of the United States or any U.S. agency. If you Custodial Parent You must file an income tax return for a dece­ receive income from Puerto Rican sources that dent (a person who died) if both of the following isn't subject to U.S. tax, you must reduce your 8814 Parents' Election To Report Child's are true. standard deduction, which reduces the amount Interest and Dividends of income you can have before you must file a 1. You are the surviving spouse, executor, U.S. income tax return. administrator, or legal representative. Who Must File 2. The decedent met the filing requirements For more information, see Pub. 570, Tax described in this publication at the time of Guide for Individuals With Income From U.S. If you are a U.S. citizen or resident alien, his or her death. Possessions. whether you must file a federal income tax re­ turn depends on your gross income, your filing For more information, see Final Income Tax Individuals With Income From U.S. status, your age, and whether you are a de­ Return for Decedent — Form 1040 in Pub. 559. Possessions pendent. For details, see Table 1 and Table 2. You also must file if one of the situations descri­ Death of spouse. If your spouse died in 2016, If you had income from Guam, the Common­ bed in Table 3 applies. The filing requirements read this before using Table 1 or Table 2 to find wealth of the Northern Mariana Islands, Ameri­ apply even if you owe no tax. whether you must file a 2016 return. Consider can Samoa, or the U.S. Virgin Islands, special your spouse to be 65 or older at the end of 2016 rules may apply when determining whether you You may have to pay a penalty if you are re­ only if he or she was 65 or older at the time of must file a U.S. federal income tax return. In ad­ quired to file a return but fail to do so. If you will­ death. Even if your spouse was born before dition, you may have to file a return with the in­ fully fail to file a return, you may be subject to January 2, 1952, he or she isn't considered 65 dividual possession government. See Pub. 570 criminal prosecution. or older at the end of 2016 unless he or she was for more information. 65 or older at the time of death. For information on what form to use — Form A person is considered to reach age 65 on 1040EZ, Form 1040A, or Form 1040 — see the the day before his or her 65th birthday. Dependents instructions for your tax return. A person who is a dependent may still have to Example. Your spouse was born on Febru­ file a return. It depends on his or her earned in­ Gross income. Gross income is all income ary 14, 1951, and died on February 13, 2016. come, unearned income, and gross income. you receive in the form of money, goods, prop­ Your spouse is considered age 65 at the time of For details, see Table 2. A dependent must also erty, and services that isn't exempt from tax. If death. However, if your spouse died on Febru­ file if one of the situations described in Table 3 you are married and live with your spouse in a ary 12, 2016, your spouse isn't considered age applies. community property state, half of any income 65 at the time of death and is not 65 or older at defined by state law as community income may the end of 2016. be considered yours. For a list of community Responsibility of parent. If a dependent child must file an income tax return but can't file due property states, see Community property states Death of taxpayer. If you are preparing a re­ to age or any other reason, a parent, guardian, under Married Filing Separately, later. turn for someone who died in 2016, read this or other legally responsible person must file it before using Table 1 or Table 2. Consider the Self-employed persons. If you are for the child. If the child can't sign the return, the taxpayer to be 65 or older at the end of 2016 self­employed in a business that provides serv­ parent or guardian must sign the child's name only if he or she was 65 or older at the time of ices (where products aren't a factor), your gross followed by the words “By (your signature), pa­ death. Even if the taxpayer was born before income from that business is the gross receipts. rent for minor child.” January 2, 1952, he or she isn't considered 65 If you are self­employed in a business involving or older at the end of 2016 unless he or she was manufacturing, merchandising, or mining, your Earned income. Earned income includes sal­ 65 or older at the time of death. gross income from that business is the total aries, wages, professional fees, and other sales minus the cost of goods sold. In either A person is considered to reach age 65 on amounts received as pay for work you actually case, you must add any income from invest­ the day before his or her 65th birthday. perform. Earned income (only for purposes of ments and from incidental or outside operations filing requirements and the standard deduction) or sources. also includes any part of a taxable scholarship. See chapter 1 of Pub. 970, Tax Benefits for Ed­ You must file Form 1040 if you owe any U.S. Citizens or Resident Aliens ucation, for more information on taxable and TIP self­employment tax. Living Abroad nontaxable scholarships. To determine whether you must file a return, in­ Child's earnings. Amounts a child earns clude in your gross income any income you Filing status. Your filing status generally de­ by performing services are included in his or her earned or received abroad, including any in­ pends on whether you are single or married. gross income and not the gross income of the come you can exclude under the foreign earned Whether you are single or married is deter­ parent. This is true even if under local law the income exclusion. For more information on spe­ mined at the end of your tax year, which is De­ child's parent has the right to the earnings and cial tax rules that may apply to you, see Pub. cember 31 for most taxpayers. Filing status is may actually have received them. But if the 54, Tax Guide for U.S. Citizens and Resident discussed in detail later in this publication. child doesn't pay the tax due on this income, Aliens Abroad. the parent is liable for the tax. Age. Age is a factor in determining if you must file a return only if you are 65 or older at the end Residents of Puerto Rico Unearned income. Unearned income in­ of your tax year. For 2016, you are 65 or older if cludes income such as interest, dividends, and you were born before January 2, 1952. If you are a U.S. citizen and also a bona fide capital gains. Trust distributions of interest, divi­ resident of Puerto Rico, you generally must file dends, capital gains, and survivor annuities are a U.S. income tax return for any year in which also considered unearned income. Filing Requirements you meet the income requirements. This is in for Most Taxpayers addition to any legal requirement you may have Election to report child's unearned income to file an income tax return with Puerto Rico. on parent's return. You may be able to in­ You must file a return if your gross income for clude your child's interest and dividend income the year was at least the amount shown on the If you are a bona fide resident of Puerto Rico on your tax return. If you do this, your child appropriate line in Table 1. Dependents should for the whole year, your U.S. gross income see Table 2 instead. doesn't include income from sources within Pu­ erto Rico. It does, however, include any income

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Table 2. 2016 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent.

If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. ! If your gross income was $4,050 or more, you usually can't be claimed as a dependent unless you are a qualifying child. CAUTION For details, see Exemptions for Dependents.

Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply. 1. Your unearned income was more than $1,050. 2. Your earned income was more than $6,300. 3. Your gross income was more than the larger of— a. $1,050, or b. Your earned income (up to $5,950) plus $350.

Yes. You must file a return if any of the following apply. 1. Your unearned income was more than $2,600 ($4,150 if 65 or older and blind). 2. Your earned income was more than $7,850 ($9,400 if 65 or older and blind). 3. Your gross income was more than the larger of— a. $2,600 ($4,150 if 65 or older and blind), or b. Your earned income (up to $5,950) plus $1,900 ($3,450 if 65 or older and blind).

Married dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $1,050. 3. Your earned income was more than $6,300. 4. Your gross income was more than the larger of— a. $1,050, or b. Your earned income (up to $5,950) plus $350.

Yes. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $2,300 ($3,550 if 65 or older and blind). 3. Your earned income was more than $7,550 ($8,800 if 65 or older and blind). 4. Your gross income was more than the larger of— a. $2,300 ($3,550 if 65 or older and blind), or b. Your earned income (up to $5,950) plus $1,600 ($2,850 if 65 or older and blind).

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Table 3. Other Situations When You Must File a 2016 Return

If any of the five conditions listed below applied to you for 2016, you must file a return.

1. You owe any special taxes, including any of the following.

a. Alternative minimum tax. (See Form 6251.)

b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax­favored account. (See Pub. 590­A, Contributions to Individual Retirement Arrangements (IRAs); Pub. 590­B, Distributions from Individual Retirement Arrangements (IRAs); and Pub. 969, Health Savings Accounts and Other Tax­Favored Health Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

c. Social security or Medicare tax on tips you didn't report to your employer (see Pub. 531, Reporting Tip Income) or on wages you received from an employer who didn't withhold these taxes (see Form 8919).

d. Write­in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group­term life insurance and additional taxes on health savings accounts. (See Pub. 531, Pub. 969, and the Form 1040 instructions for line 62.)

e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.

f. Recapture taxes. (See the Form 1040 instructions for lines 44, 60b, and 62.)

2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.

3. You had net earnings from self­employment of at least $400. (See Schedule SE (Form 1040) and its instructions.)

4. You had wages of $108.28 or more from a church or qualified church­controlled organization that is exempt from employer social security and Medicare taxes. (See Schedule SE (Form 1040) and its instructions.)

5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095­A showing the amount of the advance payments, if any. won't have to file a return. To make this elec­ For more information, see Form 8814 and you file (Form 1040 or 1040A) for more in­ tion, all of the following conditions must be met. Parent's Election To Report Child's Interest and formation. Your child was under age 19 (or under age Dividends in Pub. 929. 5. You qualify for the refundable American 24 if a student) at the end of 2016. (A child opportunity education credit. See Form born on January 1, 1998, is considered to 8863, Education Credits. be age 19 at the end of 2016; you can't Other Situations make the election for this child unless the 6. You qualify for the health coverage tax You may have to file a tax return even if your child was a student. Similarly, a child born credit. For information on this credit, see gross income is less than the amount shown in on January 1, 1993, is considered to be Form 8885. Table 1 or Table 2 for your filing status. See Ta­ age 24 at the end of 2016; you can't make ble 3 for those other situations when you must 7. You qualify for the credit for federal tax on the election for this child.) file. fuels. See Form 4136, Credit for Federal Your child had gross income only from in­ Tax Paid on Fuels. terest and dividends (including capital gain distributions and Alaska Permanent Fund Form 1099-B received. Even if you aren't re­ dividends). Who Should File quired to file a return, you should consider filing The interest and dividend income was less if all of the following apply. than $10,500. Even if you don't have to file, you should file a You received a Form 1099­B, Proceeds Your child is required to file a return for tax return if you can get money back. For exam­ From Broker and Barter Exchange Trans­ 2016 unless you make this election. ple, you should file if one of the following ap­ actions (or substitute statement). Your child doesn't file a joint return for plies. The amount in box 1d of Form 1099­B (or 2016. 1. You had income tax withheld from your substitute statement), when added to your No estimated tax payment was made for pay. other gross income, means you have to file 2016 and no 2015 overpayment was ap­ a tax return because of the filing require­ plied to 2016 under your child's name and 2. You made estimated tax payments for the ment in Table 1 or Table 2 that applies to social security number. year or had any of your overpayment for you. No federal income tax was withheld from last year applied to this year's estimated Box 1e of Form 1099­B (or substitute your child's income under the backup with­ tax. statement) is blank. holding rules. 3. You qualify for the earned income credit. You are the parent whose return must be In this case, filing a return may keep you from See Pub. 596, Earned Income Credit used when making the election to report getting a notice from the IRS. (EIC), for more information. your child's unearned income. 4. You qualify for the additional child tax credit. See the instructions for the tax form

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widow(er) with a dependent child. See Head of Single Household and Qualifying Widow(er) With De­ Filing Status pendent Child to see if you qualify. Your filing status is single if you are considered You must determine your filing status before Married persons. If you are considered mar­ unmarried and you don't qualify for another fil­ you can determine whether you must file a tax ried, you and your spouse can file a joint return ing status. To determine your marital status, return, your standard deduction (discussed or separate returns. see Marital Status, earlier. later), and your tax. You also use your filing sta­ tus to determine whether you are eligible to Considered married. You are considered Widow(er). Your filing status may be single if claim certain other deductions and credits. married for the whole year if, on the last day of you were widowed before January 1, 2016, and your tax year, you and your spouse meet any didn't remarry before the end of 2016. You may, There are five filing statuses: one of the following tests. however, be able to use another filing status Single, that will give you a lower tax. See Head of Married Filing Jointly, 1. You are married and living together. Household and Qualifying Widow(er) With De­ Married Filing Separately, 2. You are living together in a common law pendent Child, later, to see if you qualify. Head of Household, and marriage recognized in the state where Qualifying Widow(er) With Dependent you now live or in the state where the com­ How to file. You can file Form 1040. If you Child. mon law marriage began. have taxable income of less than $100,000, you may be able to file Form 1040A. If, in addition, If more than one filing status applies to you, 3. You are married and living apart but not le­ choose the one that will give you the lowest tax. you have no dependents, are under 65 and not gally separated under a decree of divorce blind, and meet other requirements, you can file or separate maintenance. Form 1040EZ. If you file Form 1040A or Form Marital Status 4. You are separated under an interlocutory 1040, show your filing status as single by (not final) decree of divorce. checking the box on line 1. Use the Single col­ In general, your filing status depends on umn of the Tax Table, or Section A of the Tax whether you are considered unmarried or mar­ Same-sex marriage. For federal tax pur­ Computation Worksheet, to figure your tax. ried. poses, the marriage of a same­sex couple is treated the same as the marriage of a man to a Unmarried persons. You are considered un­ woman. The term "spouse" in this publication Married Filing Jointly married for the whole year if, on the last day of includes an individual married to a person of the your tax year, you are either: same sex. However, individuals who have en­ You can choose married filing jointly as your fil­ Unmarried, or tered into a registered domestic partnership, ing status if you are considered married and Legally separated from your spouse under civil union, or other similar relationship that isn't both you and your spouse agree to file a joint a divorce or separate maintenance decree. a marriage under state law aren't married for return. On a joint return, you and your spouse State law governs whether you are married federal tax purposes. report your combined income and deduct your or legally separated under a divorce or separate If individuals of the same sex are married, combined allowable expenses. You can file a maintenance decree. they generally must use the married filing jointly joint return even if one of you had no income or or married filing separately filing status. How­ deductions. Divorced persons. If you are divorced un­ ever, if they didn't live together during the last 6 der a final decree by the last day of the year, months of the year, one or both of them may be If you and your spouse decide to file a joint you are considered unmarried for the whole able to use the head of household filing status, return, your tax may be lower than your com­ year. as explained later. bined tax for the other filing statuses. Also, your For more details, see Answers to Frequently standard deduction (if you don't itemize deduc­ Divorce and remarriage. If you obtain a Asked Questions For Individuals of the Same tions) may be higher, and you may qualify for divorce for the sole purpose of filing tax returns Sex Who Are Married Under State Law on tax benefits that don't apply to other filing sta­ as unmarried individuals, and at the time of di­ IRS.gov. tuses. vorce you intend to and do, in fact, remarry each other in the next tax year, you and your Spouse died during the year. If your If you and your spouse each have in­ spouse must file as married individuals in both spouse died during the year, you are consid­ TIP come, you may want to figure your tax years. ered married for the whole year for filing status both on a joint return and on separate purposes. returns (using the filing status of married filing Annulled marriages. If you obtain a court If you didn't remarry before the end of the separately). You can choose the method that decree of annulment, which holds that no valid tax year, you can file a joint return for yourself gives the two of you the lower combined tax. marriage ever existed, you are considered un­ and your deceased spouse. For the next 2 married even if you filed joint returns for earlier years, you may be entitled to the special bene­ years. You must file amended returns (Form How to file. If you file as married filing jointly, fits described later under Qualifying Widow(er) you can use Form 1040. If you and your spouse 1040X) claiming single or head of household With Dependent Child. status for all tax years that are affected by the have taxable income of less than $100,000, you If you remarried before the end of the tax may be able to file Form 1040A. If, in addition, annulment and not closed by the statute of limi­ year, you can file a joint return with your new tations for filing a tax return. Generally, for a you and your spouse have no dependents, are spouse. Your deceased spouse's filing status is both under 65 and not blind, and meet other re­ credit or refund, you must file Form 1040X married filing separately for that year. within 3 years (including extensions) after the quirements, you can file Form 1040EZ. If you file Form 1040 or Form 1040A, show this filing date you filed your original return or within 2 Married persons living apart. If you live status by checking the box on line 2. Use the years after the date you paid the tax, whichever apart from your spouse and meet certain tests, Married filing jointly column of the Tax Table, or is later. If you filed your original tax return early you may be able to file as head of household Section B of the Tax Computation Worksheet, (for example, March 1), your return is consid­ even if you aren't divorced or legally separated. to figure your tax. ered filed on the due date (generally April 15). If you qualify to file as head of household in­ However, if you had an extension to file (for ex­ stead of as married filing separately, your Spouse died. If your spouse died during the ample, until October 15) but you filed earlier standard deduction will be higher. Also, your tax year, you are considered married for the whole and we received it on July 1, your return is con­ may be lower, and you may be able to claim the year and can choose married filing jointly as sidered filed on July 1. earned income credit. See Head of Household, your filing status. See Spouse died during the later. Head of household or qualifying year, under Married persons, earlier. widow(er) with dependent child. If you are If your spouse died in 2017 before filing a considered unmarried, you may be able to file 2016 return, you can choose married filing as a head of household or as a qualifying jointly as your filing status on your 2016 return.

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Divorced persons. If you are divorced under a you can sign the return for your spouse and en­ You may be able to choose head of house­ final decree by the last day of the year, you are ter “Filing as surviving spouse” in the area hold filing status if you are considered unmar­ considered unmarried for the whole year and where you sign the return. ried because you live apart from your spouse you can't choose married filing jointly as your fil­ and meet certain tests (explained later, under ing status. Spouse away from home. If your spouse Head of Household). This can apply to you is away from home, you should prepare the re­ even if you aren't divorced or legally separated. turn, sign it, and send it to your spouse to sign Filing a Joint Return If you qualify to file as head of household, in­ so it can be filed on time. stead of as married filing separately, your tax Both you and your spouse must include all of Injury or disease prevents signing. If may be lower, you may be able to claim the your income, exemptions, and deductions on your spouse can't sign because of injury or dis­ earned income credit and certain other credits, your joint return. ease and tells you to sign for him or her, you and your standard deduction will be higher. The can sign your spouse's name in the proper head of household filing status allows you to Accounting period. Both of you must use the space on the return followed by the words “By choose the standard deduction even if your same accounting period, but you can use differ­ (your name), Husband (or Wife).” Be sure to spouse chooses to itemize deductions. See ent accounting methods. also sign in the space provided for your signa­ Head of Household, later, for more information. ture. Attach a dated statement, signed by you, You will generally pay more combined Joint responsibility. Both of you may be held to the return. The statement should include the TIP tax on separate returns than you would responsible, jointly and individually, for the tax form number of the return you are filing, the tax on a joint return for the reasons listed and any interest or penalty due on your joint re­ year, and the reason your spouse can't sign, under Special Rules, later. However, unless turn. This means that if one spouse doesn't pay and should state that your spouse has agreed you are required to file separately, you should the tax due, the other may have to. Or, if one to your signing for him or her. figure your tax both ways (on a joint return and spouse doesn't report the correct tax, both on separate returns). This way you can make spouses may be responsible for any additional Signing as guardian of spouse. If you are the guardian of your spouse who is mentally in­ sure you are using the filing status that results in taxes assessed by the IRS. One spouse may the lowest combined tax. When figuring the be held responsible for all the tax due even if all competent, you can sign the return for your spouse as guardian. combined tax of a married couple, you may the income was earned by the other spouse. want to consider state taxes as well as federal You may want to file separately if: Spouse in combat zone. You can sign a taxes. You believe your spouse isn't reporting all joint return for your spouse if your spouse can't of his or her income, or sign because he or she is serving in a combat How to file. If you file a separate return, you You don't want to be responsible for any zone (such as the Persian Gulf area, Serbia, taxes due if your spouse doesn't have generally report only your own income, exemp­ Montenegro, Albania, or Afghanistan), even if tions, credits, and deductions. You can claim an enough tax withheld or doesn't pay enough you don't have a power of attorney or other estimated tax. exemption for your spouse only if your spouse statement. Attach a signed statement to your had no gross income, isn't filing a return, and Divorced taxpayer. You may be held return explaining that your spouse is serving in wasn't the dependent of another person. a combat zone. For more information on special jointly and individually responsible for any tax, You can file Form 1040. If your taxable in­ tax rules for persons who are serving in a com­ interest, and penalties due on a joint return filed come is less than $100,000, you may be able to bat zone, or who are in missing status as a re­ before your divorce. This responsibility may ap­ file Form 1040A. Select this filing status by sult of serving in a combat zone, see Pub. 3, ply even if your divorce decree states that your checking the box on line 3 of either form. Enter Armed Forces' Tax Guide. former spouse will be responsible for any your spouse's full name and SSN or ITIN in the amounts due on previously filed joint returns. Other reasons spouse can't sign. If your spaces provided. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter Relief from joint responsibility. In some spouse can't sign the joint return for any other “NRA” in the space for your spouse's SSN. Use cases, one spouse may be relieved of joint re­ reason, you can sign for your spouse only if you the Married filing separately column of the Tax sponsibility for tax, interest, and penalties on a are given a valid power of attorney (a legal Table or Section C of the Tax Computation joint return for items of the other spouse that document giving you permission to act for your Worksheet to figure your tax. were incorrectly reported on the joint return. spouse). Attach the power of attorney (or a You can ask for relief no matter how small the copy of it) to your tax return. You can use Form liability. 2848. Special Rules There are three types of relief available. Nonresident alien or dual-status alien. Gen­ If you choose married filing separately as your 1. Innocent spouse relief. erally, a married couple can't file a joint return if filing status, the following special rules apply. either one is a nonresident alien at any time 2. Separation of liability (available only to Because of these special rules, you usually pay during the tax year. However, if one spouse joint filers who are divorced, widowed, le­ more tax on a separate return than if you use was a nonresident alien or dual­status alien gally separated, or who haven't lived to­ another filing status you qualify for. who was married to a U.S. citizen or resident gether for the 12 months ending on the alien at the end of the year, the spouses can 1. Your tax rate generally is higher than on a date the election for this relief is filed). choose to file a joint return. If you do file a joint joint return. 3. Equitable relief. return, you and your spouse are both treated as 2. Your exemption amount for figuring the al­ U.S. residents for the entire tax year. See chap­ You must file Form 8857, Request for Inno­ ternative minimum tax is half that allowed ter 1 of Pub. 519. cent Spouse Relief, to request relief from joint on a joint return. responsibility. Pub. 971, Innocent Spouse Re­ 3. You can't take the credit for child and de­ lief, explains the kinds of relief and who may Married Filing Separately pendent care expenses in most cases, qualify for them. and the amount you can exclude from in­ You can choose married filing separately as come under an employer's dependent Signing a joint return. For a return to be con­ your filing status if you are married. This filing care assistance program is limited to sidered a joint return, both spouses generally status may benefit you if you want to be respon­ $2,500 (instead of $5,000 on a joint re­ must sign the return. sible only for your own tax or if it results in less turn). However, if you are legally separa­ ted or living apart from your spouse, you Spouse died before signing. If your tax than filing a joint return. may be able to file a separate return and spouse died before signing the return, the exec­ still take the credit. See What’s Your Filing utor or administrator must sign the return for If you and your spouse don't agree to file a Status? in Pub. 503, Child and Dependent your spouse. If neither you nor anyone else has joint return, you must use this filing status un­ Care Expenses, for more information. been appointed as executor or administrator, less you qualify for head of household status, discussed later.

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4. You can't take the earned income credit. Activities in Pub. 925, Passive Activity and 1040A. Indicate your choice of this filing status At­Risk Rules. by checking the box on line 4 of either form. 5. You can't take the exclusion or credit for Use the Head of a household column of the Tax adoption expenses in most cases. Community property states. If you live in Ari­ Table or Section D of the Tax Computation 6. You can't take the education credits (the zona, California, Idaho, Louisiana, Nevada, Worksheet to figure your tax. American opportunity credit and lifetime New Mexico, Texas, Washington, or Wisconsin learning credit), the deduction for student and file separately, your income may be consid­ Considered Unmarried loan interest, or the tuition and fees de­ ered separate income or community income for duction. income tax purposes. See Pub. 555, Commun­ To qualify for head of household status, you ity Property. 7. You can't exclude any interest income must be either unmarried or considered unmar­ from qualified U.S. savings bonds you ried on the last day of the year. You are consid­ used for higher education expenses. Joint Return After ered unmarried on the last day of the tax year if Separate Returns you meet all the following tests. 8. If you lived with your spouse at any time 1. You file a separate return. A separate re­ during the tax year: You can change your filing status from a sepa­ turn includes a return claiming married fil­ rate return to a joint return by filing an amended a. You can't claim the credit for the eld­ ing separately, single, or head of house­ return using Form 1040X. erly or the disabled, and hold filing status. b. You must include in income a greater You generally can change to a joint return 2. You paid more than half the cost of keep­ percentage (up to 85%) of any social any time within 3 years from the due date of the ing up your home for the tax year. security or equivalent railroad retire­ separate return or returns. This doesn't include ment benefits you received. 3. Your spouse didn't live in your home dur­ any extensions. A separate return includes a re­ ing the last 6 months of the tax year. Your 9. The following credits and deductions are turn filed by you or your spouse claiming mar­ spouse is considered to live in your home reduced at income levels half those for a ried filing separately, single, or head of house­ even if he or she is temporarily absent due joint return: hold filing status. to special circumstances. See Temporary a. The child tax credit, absences, later. Separate Returns 4. Your home was the main home of your b. The retirement savings contributions After Joint Return credit, child, stepchild, or foster child for more than half the year. (See Home of qualifying Once you file a joint return, you can't choose to c. The deduction for personal exemp­ person, later, for rules applying to a child's file separate returns for that year after the due tions, and birth, death, or temporary absence during date of the return. d. Itemized deductions. the year.) 10. Your capital loss deduction limit is $1,500 Exception. A personal representative for a de­ 5. You must be able to claim an exemption (instead of $3,000 on a joint return). cedent can change from a joint return elected for the child. However, you meet this test if by the surviving spouse to a separate return for you can't claim the exemption only be­ 11. If your spouse itemizes deductions, you the decedent. The personal representative has cause the noncustodial parent can claim can't claim the standard deduction. If you 1 year from the due date (including extensions) the child using the rules described later in can claim the standard deduction, your of the return to make the change. See Pub. 559 Children of divorced or separated parents basic standard deduction is half the for more information on filing income tax returns (or parents who live apart) under Qualify­ amount allowed on a joint return. for a decedent. ing Child or in Support Test for Children of Divorced or Separated Parents (or Parents Adjusted gross income (AGI) limits. If your Who Live Apart) under Qualifying Relative. AGI on a separate return is lower than it would Head of Household The general rules for claiming an exemp­ have been on a joint return, you may be able to tion for a dependent are explained later deduct a larger amount for certain deductions You may be able to file as head of household if under Exemptions for Dependents. that are limited by AGI, such as medical expen­ you meet all the following requirements. ses. If you were considered married for part 1. You are unmarried or considered unmar­ of the year and lived in a community ried on the last day of the year. See Mari­ ! Individual retirement arrangements (IRAs). CAUTION property state (listed earlier under Mar­ You may not be able to deduct all or part of your tal Status, earlier, and Considered Unmar­ ried Filing Separately), special rules may apply contributions to a traditional IRA if you or your ried, later. in determining your income and expenses. See spouse were covered by an employee retire­ 2. You paid more than half the cost of keep­ Pub. 555 for more information. ment plan at work during the year. Your deduc­ ing up a home for the year. tion is reduced or eliminated if your income is Nonresident alien spouse. You are consid­ more than a certain amount. This amount is 3. A qualifying person lived with you in the home for more than half the year (except ered unmarried for head of household purposes much lower for married individuals who file sep­ if your spouse was a nonresident alien at any arately and lived together at any time during the for temporary absences, such as school). However, if the qualifying person is your time during the year and you don't choose to year. For more information, see How Much Can treat your nonresident spouse as a resident You Deduct? in chapter 1 of Pub. 590­A. dependent parent, he or she doesn't have to live with you. See Special rule for pa­ alien. However, your spouse isn't a qualifying rent, later, under Qualifying Person. person for head of household purposes. You Rental activity losses. If you actively partici­ must have another qualifying person and meet pated in a passive rental real estate activity that If you qualify to file as head of house­ the other tests to be eligible to file as a head of produced a loss, you generally can deduct the TIP hold, your tax rate usually will be lower household. loss from your nonpassive income up to than the rates for single or married fil­ $25,000. This is called a special allowance. ing separately. You will also receive a higher Choice to treat spouse as resident. You However, married persons filing separate re­ standard deduction than if you file as single or are considered married if you choose to treat turns who lived together at any time during the married filing separately. your spouse as a resident alien. See chapter 1 year can't claim this special allowance. Married of Pub. 519. persons filing separate returns who lived apart at all times during the year are each allowed a How to file. If you file as head of household, $12,500 maximum special allowance for losses you can use Form 1040. If you have taxable in­ from passive real estate activities. See Rental come of less than $100,000 and meet certain other conditions, you may be able to file Form

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Keeping Up a Home Worksheet 1. Cost of Keeping Up a Home Keep for Your Records To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of Amount You Total keeping up a home by using Worksheet 1. Paid Cost Property taxes ...... $ $ Costs you include. Include in the cost of Mortgage interest expense ...... keeping up a home expenses such as rent, Rent ...... mortgage interest, real estate taxes, insurance Utility charges ...... on the home, repairs, utilities, and food eaten in the home. Repairs/maintenance ...... If you used payments you received under Property insurance ...... Temporary Assistance for Needy Families Food eaten in the home ...... (TANF) or other public assistance programs to Other household expenses ...... pay part of the cost of keeping up your home, you can't count them as money you paid. How­ Totals ...... $ $ ever, you must include them in the total cost of keeping up your home to figure if you paid over Minus total amount you paid ...... ( ) half the cost. Amount others paid ...... $ Costs you don't include. Don't include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than Also, don't include the rental value of a home half the cost of keeping up the home. you own or the value of your services or those Child Test, later). As a result, he isn't your quali­ exemption for her, you can file as a head of of a member of your household. fying person for head of household purposes. household.

Qualifying Person Home of qualifying person. Generally, the Temporary absences. You and your quali­ qualifying person must live with you for more fying person are considered to live together See Table 4 to see who is a qualifying person. than half of the year. even if one or both of you are temporarily ab­ Any person not described in Table 4 isn't a sent from your home due to special circumstan­ qualifying person. Special rule for parent. If your qualifying ces such as illness, education, business, vaca­ person is your father or mother, you may be eli­ tion, military service, or detention in a juvenile Example 1—child. Your unmarried son gible to file as head of household even if your facility. It must be reasonable to assume the ab­ lived with you all year and was 18 years old at father or mother doesn't live with you. However, sent person will return to the home after the the end of the year. He didn't provide more than you must be able to claim an exemption for your temporary absence. You must continue to keep half of his own support and doesn't meet the father or mother. Also, you must pay more than up the home during the absence. tests to be a qualifying child of anyone else. As half the cost of keeping up a home that was the a result, he is your qualifying child (see Qualify­ main home for the entire year for your father or Kidnapped child. You may be eligible to ing Child, later) and, because he is single, your mother. file as head of household even if the child who qualifying person for head of household purpo­ If you pay more than half the cost of keeping is your qualifying person has been kidnapped. ses. your parent in a rest home or home for the eld­ You can claim head of household filing status if erly, that counts as paying more than half the all the following statements are true. Example 2—child who isn't qualifying cost of keeping up your parent's main home. 1. The child is presumed by law enforcement person. The facts are the same as in Exam­ authorities to have been kidnapped by Death or birth. You may be eligible to file ple 1 except your son was 25 years old at the someone who isn't a member of your fam­ as head of household even if the qualifying per­ end of the year and his gross income was ily or the child's family. $5,000. Because he doesn't meet the age test son who qualifies you for this filing status is (explained later under Qualifying Child), your born or dies during the year. To qualify you for 2. In the year of the kidnapping, the child son isn't your qualifying child. Because he head of household filing status, the qualifying lived with you for more than half the part of doesn't meet the gross income test (explained person (as defined in Table 4) must be one of the year before the kidnapping. the following. later under Qualifying Relative), he isn't your 3. You would have qualified for head of Your qualifying child or qualifying relative qualifying relative. As a result, he isn't your household filing status if the child hadn't who lived with you for more than half the qualifying person for head of household purpo­ been kidnapped. ses. part of the year he or she was alive. Your parent for whom you paid, for the en­ This treatment applies for all years until the Example 3—girlfriend. Your girlfriend tire part of the year he or she was alive, earliest of: more than half the cost of keeping up the lived with you all year. Even though she may be 1. The year the child is returned, your qualifying relative if the gross income and home he or she lived in. support tests (explained later) are met, she isn't 2. The year there is a determination that the your qualifying person for head of household Example. You are unmarried. Your mother, child is dead, or purposes because she isn't related to you in for whom you can claim an exemption, lived in an apartment by herself. She died on Septem­ 3. The year the child would have reached one of the ways listed under Relatives who age 18. don't have to live with you. See Table 4. ber 2. The cost of the upkeep of her apartment for the year until her death was $6,000. You Example 4—girlfriend's child. The facts paid $4,000 and your brother paid $2,000. Your are the same as in Example 3 except your girl­ brother made no other payments towards your friend's 10­year­old son also lived with you all mother's support. Your mother had no income. year. He isn't your qualifying child and, because Because you paid more than half of the cost of he is your girlfriend's qualifying child, he isn't keeping up your mother's apartment from Janu­ your qualifying relative (see Not a Qualifying ary 1 until her death, and you can claim an

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Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?1

! See the text of this publication for the other requirements you must meet to claim head of household filing status. CAUTION

IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, he or she is single a qualifying person, whether or not or grandchild who lived with you more than you can claim an exemption for the half the year and meets certain other tests)2 person. he or she is married and you can claim an a qualifying person. exemption for him or her he or she is married and you can't claim an not a qualifying person.3 exemption for him or her qualifying relative4 who is your father or you can claim an exemption for him or her5 a qualifying person.6 mother you can't claim an exemption for him or her not a qualifying person. qualifying relative4 other than your father or he or she lived with you more than half the a qualifying person. mother (such as a grandparent, brother, or year, and he or she is related to you in one sister who meets certain tests). of the ways listed under Relatives who don't have to live with you, later, and you can claim an exemption for him or her5 he or she didn't live with you more than half not a qualifying person. the year he or she isn't related to you in one of the not a qualifying person. ways listed under Relatives who don't have to live with you, later, and is your qualifying relative only because he or she lived with you all year as a member of your household you can't claim an exemption for him or her not a qualifying person. 1 A person can't qualify more than one taxpayer to use the head of household filing status for the year. 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status doesn't include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child isn't a qualifying child for whom you can claim an exemption. 3 This person is a qualifying person if the only reason you can't claim the exemption is that you can be claimed as a dependent on someone else's return. 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 5 If you can claim an exemption for a person only because of a multiple support agreement, that person isn't a qualifying person. See Multiple Support Agreement. 6 See Special rule for parent.

Qualifying Widow(er) This filing status entitles you to use joint re­ 1. You were entitled to file a joint return with turn tax rates and the highest standard deduc­ your spouse for the year your spouse died. With Dependent Child tion amount (if you don't itemize deductions). It It doesn't matter whether you actually filed doesn't entitle you to file a joint return. a joint return. If your spouse died in 2016, you can use mar­ ried filing jointly as your filing status for 2016 if 2. Your spouse died in 2014 or 2015 and you How to file. If you file as a qualifying widow(er) you otherwise qualify to use that status. The didn't remarry before the end of 2016. with dependent child, you can use Form 1040. If year of death is the last year for which you can you also have taxable income of less than 3. You have a child or stepchild for whom file jointly with your deceased spouse. See Mar­ $100,000 and meet certain other conditions, you can claim an exemption. This doesn't ried Filing Jointly, earlier. you may be able to file Form 1040A. Check the include a foster child. box on line 5 of either form. Use the Married fil­ You may be eligible to use qualifying 4. This child lived in your home all year, ex­ ing jointly column of the Tax Table or Section B widow(er) with dependent child as your filing cept for temporary absences. See Tempo­ of the Tax Computation Worksheet to figure status for 2 years following the year your rary absences, earlier, under Head of your tax. spouse died. For example, if your spouse died Household. There are also exceptions, de­ in 2015 and you haven't remarried, you may be scribed later, for a child who was born or Eligibility rules. You are eligible to file your able to use this filing status for 2016 and 2017. died during the year and for a kidnapped 2016 return as a qualifying widow(er) with de­ The rules for using this filing status are ex­ child. plained in detail here. pendent child if you meet all the following tests. 5. You paid more than half the cost of keep­ ing up a home for the year. See Keeping

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Up a Home, earlier, under Head of House­ How to claim exemptions. How you claim an Separate return. If you file a separate return, hold. exemption on your tax return depends on which you can claim an exemption for your spouse form you file. only if your spouse: Example. John's wife died in 2014. John Had no gross income, hasn't remarried. He has continued during 2015 Form 1040EZ filers. If you file Form Isn't filing a return, and and 2016 to keep up a home for himself and his 1040EZ, the exemption amount is combined Wasn't the dependent of another taxpayer. child, who lives with him and for whom he can with the standard deduction and entered on This is true even if the other taxpayer doesn't claim an exemption. For 2014 he was entitled to line 5. actually claim your spouse as a dependent. file a joint return for himself and his deceased Form 1040A filers. If you file Form 1040A, You can claim an exemption for your spouse wife. For 2015 and 2016, he can file as a quali­ complete lines 6a through 6d. The total number even if he or she is a nonresident alien. In that fying widower with a dependent child. After of exemptions you can claim is the total in the case, your spouse: 2016, he can file as head of household if he box on line 6d. Also complete line 26. Must have no gross income for U.S. tax qualifies. Form 1040 filers. If you file Form 1040, purposes, Death or birth. You may be eligible to file as a complete lines 6a through 6d. The total number Must not be filing a return, and qualifying widow(er) with dependent child if the of exemptions you can claim is the total in the Must not be the dependent of another tax­ child who qualifies you for this filing status is box on line 6d. Also complete line 42. If your ad­ payer. born or dies during the year. You must have justed gross income is more than $155,650, Head of household. If you qualify for head provided more than half of the cost of keeping see Phaseout of Exemptions, later. of household filing status because you are con­ up a home that was the child's main home dur­ sidered unmarried, you can claim an exemption ing the entire part of the year he or she was U.S. citizen or resident alien. If you are a for your spouse if the conditions described in alive. U.S. citizen, U.S. resident alien, U.S. national the preceding paragraph are satisfied. (defined later) or a resident of Canada or Mex­ To claim the exemption for your spouse, Kidnapped child. You may be eligible to file ico, you may qualify for any of the exemptions check the box on line 6b of Form 1040 or Form as a qualifying widow(er) with dependent child discussed here. 1040A and enter the name of your spouse in even if the child who qualifies you for this filing the space to the right of the box. Enter the SSN status has been kidnapped. You can claim Nonresident aliens. Generally, if you are a or ITIN of your spouse in the space provided at qualifying widow(er) with dependent child filing nonresident alien (other than a resident of Can­ the top of Form 1040 or Form 1040A. status if all the following statements are true. ada or Mexico, or certain residents of India or Korea), you can qualify for only one personal 1. The child is presumed by law enforcement Death of spouse. If your spouse died during exemption for yourself. You can't claim exemp­ authorities to have been kidnapped by the year and you file a joint return for yourself tions for a spouse or dependents. someone who isn't a member of your fam­ and your deceased spouse, you generally can These restrictions don't apply if you are a ily or the child's family. claim your spouse's exemption under the rules nonresident alien married to a U. S. citizen or just explained in Joint return. If you file a sepa­ 2. In the year of the kidnapping, the child resident alien and have chosen to be treated as rate return for the year, you may be able to lived with you for more than half the part of a resident of the United States. claim your spouse's exemption under the rules the year before the kidnapping. More information. For more information just described in Separate return. 3. You would have qualified for qualifying on exemptions if you are a nonresident alien, If you remarried during the year, you can't widow(er) with dependent child filing sta­ see chapter 5 in Pub. 519. take an exemption for your deceased spouse. tus if the child had not been kidnapped. If you are a surviving spouse without gross Dual-status taxpayers. If you have been both income and you remarry in the year your As mentioned earlier, this filing status a nonresident alien and a resident alien in the spouse died, you can be claimed as an exemp­ is available for only 2 years following ! same tax year, you should see Pub. 519 for in­ tion on both the final separate return of your de­ CAUTION the year your spouse died. formation on determining your exemptions. ceased spouse and the separate return of your new spouse for that year. If you file a joint return Personal Exemptions with your new spouse, you can be claimed as Exemptions an exemption only on that return. You are generally allowed one exemption for Divorced or separated spouse. If you ob­ Exemptions reduce your taxable income. You yourself. If you are married, you may be allowed can deduct $4,050 for each exemption you tained a final decree of divorce or separate one exemption for your spouse. These are maintenance during the year, you can't take claim in 2016. If you are entitled to two exemp­ called personal exemptions. tions for 2016, you can deduct $8,100 ($4,050 your former spouse's exemption. This rule ap­ × 2). But you may lose the benefit of part or all plies even if you provided all of your former of your exemptions if your adjusted gross in­ Your Own Exemption spouse's support. come is above a certain amount. See Phaseout You can take one exemption for yourself unless of Exemptions, later. you can be claimed as a dependent by another Exemptions for Types of exemptions. There are two types of taxpayer. If another taxpayer is entitled to claim exemptions you may be able to take: you as a dependent, you can't take an exemp­ Dependents Personal exemptions for yourself and your tion for yourself even if the other taxpayer spouse, and doesn't actually claim you as a dependent. You are allowed one exemption for each person Exemptions for dependents (dependency you can claim as a dependent. You can claim exemptions). Your Spouse's Exemption an exemption for a dependent even if your de­ pendent files a return. However, see Joint Re­ While each is worth the same amount ($4,050 Your spouse is never considered your depend­ turn Test, later. for 2016), different rules, discussed later, apply ent. to each type. The term “dependent” means: A qualifying child, or Joint return. On a joint return, you can claim Dependent can't claim a personal exemp- A qualifying relative. one exemption for yourself and one for your tion. If you are entitled to claim an exemption spouse. The terms “qualifying child” and “qualifying rela­ for a dependent (such as your child), that de­ tive” are defined later. pendent can't claim a personal exemption on his or her own tax return. All the requirements for claiming an exemp­ tion for a dependent are summarized in Table 5.

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Table 5. Overview of the Rules for Claiming an Exemption for a Dependent

This table is only an overview of the rules. For details, see the rest of this publication.

You can't claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

You can't 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.

You can't claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.1

You can't claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests To Be a Qualifying Child Tests To Be a Qualifying Relative 1. The child must be your son, daughter, stepchild, foster child, brother, 1. The person can't be your qualifying child or the qualifying sister, half brother, half sister, stepbrother, stepsister, or a descendant of child of any other taxpayer. any of them. 2. The person either (a) must be related to you in one of the 2. The child must be (a) under age 19 at the end of the year and younger ways listed under Relatives who don't have to live with you, or than you (or your spouse if filing jointly), (b) under age 24 at the end of the (b) must live with you all year as a member of your year, a student, and younger than you (or your spouse if filing jointly), or household2 (and your relationship must not violate local law). (c) any age if permanently and totally disabled. 3. The person's gross income for the year must be less than 3. The child must have lived with you for more than half of the year.2 $4,050.3

4. The child must not have provided more than half of his or her own support 4. You must provide more than half of the person's total support for the year. for the year.4

5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a qualifying child. 1 There is an exception for certain adopted children. 2 There 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. 3 There is an exception if the person is disabled and has income from a sheltered workshop. 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children.

an exemption for that child. For more informa­ Dependent not allowed a personal Dependent Taxpayer Test tion, see the instructions for the tax form you file exemption. If you can claim an ex­ ! (Form 1040 or 1040A). If you can be claimed as a dependent by an­ CAUTION emption for your dependent, the de­ other person, you can't claim anyone else as a pendent can't claim his or her own personal ex­ dependent. Even if you have a qualifying child emption on his or her own tax return. This is Exceptions or qualifying relative, you can't claim that per­ true even if you don't claim the dependent's ex­ son as a dependent. emption on your return. It is also true if the de­ Even if you have a qualifying child or qualifying relative, you can claim an exemption for that pendent's exemption on your return is reduced If you are filing a joint return and your person only if these three tests are met. or eliminated under the phaseout rule described spouse can be claimed as a dependent by under Phaseout of Exemptions, later. 1. Dependent taxpayer test. someone else, you and your spouse can't claim any dependents on your joint return. Housekeepers, maids, or servants. If these 2. Joint return test. people work for you, you can't claim exemp­ 3. Citizen or resident test. Joint Return Test tions for them. These three tests are explained in detail here. You generally can't claim a married person as a Child tax credit. You may be entitled to a child dependent if he or she files a joint return. tax credit for each qualifying child who was un­ der age 17 at the end of the year if you claimed

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Exception. You can claim an exemption for a and don't meet this test. You can't claim an ex­ Child must be younger than you or your person who files a joint return if that person and emption for them. However, if you provided a spouse. To be your qualifying child, a child his or her spouse file the joint return only to home for a foreign student, you may be able to who isn't permanently and totally disabled must claim a refund of income tax withheld or estima­ take a charitable contribution deduction. See be younger than you. However, if you are mar­ ted tax paid. Expenses Paid for Student Living With You in ried filing jointly, the child must be younger than Pub. 526, Charitable Contributions. you or your spouse but doesn't have to be Example 1—child files joint return. You younger than both of you. supported your 18­year­old daughter, and she U.S. national. A U.S. national is an individual lived with you all year while her husband was in who, although not a U.S. citizen, owes his or Example 1—child not younger than you the Armed Forces. He earned $25,000 for the her allegiance to the United States. U.S. nation­ or your spouse. Your 23­year­old brother, year. The couple files a joint return. You can't als include American Samoans and Northern who is a student and unmarried, lives with you take an exemption for your daughter. Mariana Islanders who chose to become U.S. and your spouse, who provide more than half of nationals instead of U.S. citizens. his support. He isn't disabled. Both you and Example 2—child files joint return only your spouse are 21 years old, and you file a as claim for refund of withheld tax. Your joint return. Your brother isn't your qualifying 18­year­old son and his 17­year­old wife had Qualifying Child child because he isn't younger than you or your $800 of wages from part­time jobs and no other spouse. income. They lived with you all year. Neither is Five tests must be met for a child to be your required to file a tax return. They don't have a qualifying child. The five tests are: Example 2—child younger than your child. Taxes were taken out of their pay so they 1. Relationship, spouse but not younger than you. The facts file a joint return only to get a refund of the with­ are the same as in Example 1 except your held taxes. The exception to the joint return test 2. Age, spouse is 25 years old. Because your brother is applies, so you aren't disqualified from claiming 3. Residency, younger than your spouse and you and your an exemption for each of them just because spouse are filing a joint return, your brother is they file a joint return. You can claim exemp­ 4. Support, and your qualifying child, even though he isn't tions for each of them if all the other tests to do 5. Joint return. younger than you. so are met. These tests are explained next. Student defined. To qualify as a student, your Example 3—child files joint return to child must be, during some part of each of any 5 If a child meets the five tests to be the claim American opportunity credit. The calendar months of the year: qualifying child of more than one per­ facts are the same as in Example 2 except no ! CAUTION son, there are rules you must use to 1. A full­time student at a school that has a taxes were taken out of your son's pay or his determine which person can actually treat the regular teaching staff, course of study, and wife's pay. However, they file a joint return to child as a qualifying child. See Qualifying Child a regularly enrolled student body at the claim an American opportunity credit of $124 of More Than One Person, later. school, or and get a refund of that amount. Because claiming the American opportunity credit is their 2. A student taking a full­time, on­farm train­ reason for filing the return, they aren't filing it Relationship Test ing course given by a school described in only to get a refund of income tax withheld or (1), or by a state, county, or local govern­ estimated tax paid. The exception to the joint To meet this test, a child must be: ment agency. return test doesn't apply, so you can't claim an Your son, daughter, stepchild, foster child, The 5 calendar months don't have to be con­ exemption for either of them. or a descendant (for example, your grand­ secutive. child) of any of them, or Citizen or Resident Test Your brother, sister, half brother, half sis­ Full-time student. A full­time student is a ter, stepbrother, stepsister, or a descend­ student who is enrolled for the number of hours You generally can't claim a person as a de­ ant (for example, your niece or nephew) of or courses the school considers to be full­time pendent unless that person is a U.S. citizen, any of them. attendance. U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an ex­ Adopted child. An adopted child is always School defined. A school can be an ele­ ception for certain adopted children, as ex­ treated as your own child. The term “adopted mentary school, junior or senior high school, plained next. child” includes a child who was lawfully placed college, university, or technical, trade, or me­ with you for legal adoption. chanical school. However, an on­the­job train­ Exception for adopted child. If you are a ing course, correspondence school, or school U.S. citizen or U.S. national who has legally Foster child. A foster child is an individual who offering courses only through the Internet adopted a child who isn't a U.S. citizen, U.S. is placed with you by an authorized placement doesn't count as a school. agency or by judgment, decree, or other order resident alien, or U.S. national, this test is met if Vocational high school students. Stu­ of any court of competent jurisdiction. the child lived with you as a member of your dents who work on “co­op” jobs in private indus­ household all year. This exception also applies try as a part of a school's regular course of if the child was lawfully placed with you for legal Age Test classroom and practical training are considered adoption. full­time students. To meet this test, a child must be: Child's place of residence. Children usually Under age 19 at the end of the year and Permanently and totally disabled. Your child are citizens or residents of the country of their younger than you (or your spouse if filing is permanently and totally disabled if both of the parents. jointly), following apply. If you were a U.S. citizen when your child A student under age 24 at the end of the He or she can't engage in any substantial was born, the child may be a U.S. citizen and year and younger than you (or your spouse gainful activity because of a physical or meet this test even if the other parent was a if filing jointly), or mental condition. nonresident alien and the child was born in a Permanently and totally disabled at any A doctor determines the condition has las­ foreign country. time during the year, regardless of age. ted or can be expected to last continuously for at least a year or can lead to death. Foreign students' place of residence. For­ Example. Your son turned 19 on Decem­ eign students brought to this country under a ber 10. Unless he was permanently and totally qualified international education exchange pro­ disabled or a student, he doesn't meet the age gram and placed in American homes for a tem­ test because, at the end of the year, he wasn't porary period generally aren't U.S. residents under age 19.

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Residency Test 1. The parents: If the parents divorced or separated during the year and the child lived with both parents a. Are divorced or legally separated un­ To meet this test, your child must have lived before the separation, the custodial parent is der a decree of divorce or separate with you for more than half the year. There are the one with whom the child lived for the greater maintenance, exceptions for temporary absences, children number of nights during the rest of the year. who were born or died during the year, kidnap­ b. Are separated under a written separa­ A child is treated as living with a parent for a ped children, and children of divorced or sepa­ tion agreement, or night if the child sleeps: rated parents. At that parent's home, whether or not the c. Lived apart at all times during the last parent is present, or 6 months of the year, whether or not Temporary absences. Your child is consid­ In the company of the parent, when the they are or were married. ered to have lived with you during periods of child doesn't sleep at a parent's home (for time when one of you, or both, are temporarily 2. The child received over half of his or her example, the parent and child are on vaca­ absent due to special circumstances such as: support for the year from the parents. tion together). Illness, Education, 3. The child is in the custody of one or both Equal number of nights. If the child lived Business, parents for more than half of the year. with each parent for an equal number of nights Vacation, 4. Either of the following statements is true. during the year, the custodial parent is the pa­ Military service, or rent with the higher adjusted gross income Detention in a juvenile facility. a. The custodial parent signs a written (AGI). declaration, discussed later, that he or she won't claim the child as a depend­ December 31. The night of December 31 is Death or birth of child. A child who was born treated as part of the year in which it begins. For or died during the year is treated as having lived ent for the year, and the noncustodial parent attaches this written declara­ example, the night of December 31, 2016, is with you more than half the year if your home treated as part of 2016. was the child's home more than half the time he tion to his or her return. (If the decree or she was alive during the year. The same is or agreement went into effect after Emancipated child. If a child is emancipa­ true if the child lived with you more than half the 1984 and before 2009, see Post­1984 ted under state law, the child is treated as not year except for any required hospital stay fol­ and pre­2009 divorce decree or sepa­ living with either parent. See Examples 5 and 6. lowing birth. ration agreement, later. If the decree or agreement went into effect after Absences. If a child wasn't with either pa­ Child born alive. You may be able to claim 2008, see Post­2008 divorce decree rent on a particular night (because, for example, an exemption for a child born alive during the or separation agreement, later.) the child was staying at a friend's house), the year, even if the child lived only for a moment. child is treated as living with the parent with b. A pre­1985 decree of divorce or sepa­ State or local law must treat the child as having whom the child normally would have lived for rate maintenance or written separa­ been born alive. There must be proof of a live that night, except for the absence. But if it can't tion agreement that applies to 2016 birth shown by an official document, such as a be determined with which parent the child nor­ states that the noncustodial parent birth certificate. The child must be your qualify­ mally would have lived or if the child would not can claim the child as a dependent, ing child or qualifying relative, and all the other have lived with either parent that night, the child the decree or agreement wasn't tests to claim an exemption for a dependent is treated as not living with either parent that changed after 1984 to say the non­ must be met. night. custodial parent can't claim the child Stillborn child. You can't claim an exemp­ as a dependent, and the noncustodial Parent works at night. If, due to a parent's tion for a stillborn child. parent provides at least $600 for the nighttime work schedule, a child lives for a child's support during the year. greater number of days, but not nights, with the Kidnapped child. You can treat your child as parent who works at night, that parent is treated If statements (1) through (4) are all true, only meeting the residency test even if the child has as the custodial parent. On a school day, the the noncustodial parent can: been kidnapped, but both of the following state­ child is treated as living at the primary resi­ Claim the child as a dependent, and ments must be true. dence registered with the school. Claim the child as a qualifying child for the 1. The child is presumed by law enforcement child tax credit. Example 1—child lived with one parent authorities to have been kidnapped by However, this doesn’t allow the noncustodial for a greater number of nights. You and your someone who isn't a member of your fam­ parent to claim head of household filing status, child’s other parent are divorced. In 2016, your ily or the child's family. the credit for child and dependent care expen­ child lived with you 210 nights and with the 2. In the year the kidnapping occurred, the ses, the exclusion for dependent care benefits, other parent 156 nights. You are the custodial child lived with you for more than half of the earned income credit, or the health cover­ parent. the part of the year before the date of the age tax credit. See Applying the tiebreaker rules kidnapping. to divorced or separated parents (or parents Example 2—child is away at camp. In who live apart), later. 2016, your daughter lives with each parent for This treatment applies for all years until the alternate weeks. In the summer, she spends 6 earliest of: Example—earned income credit. Even if weeks at summer camp. During the time she is 1. The year the child is returned, statements (1) through (4) are all true and the at camp, she is treated as living with you for 3 custodial parent signs Form 8332 or a substan­ weeks and with her other parent, your 2. The year there is a determination that the tially similar statement that he or she won’t ex­spouse, for 3 weeks because this is how child is dead, or claim the child as a dependent for 2016, this long she would have lived with each parent if 3. The year the child would have reached doesn’t allow the noncustodial parent to claim she had not attended summer camp. age 18. the child as a qualifying child for the earned in­ come credit. The custodial parent or another Example 3—child lived same number of Children of divorced or separated parents taxpayer, if eligible, can claim the child for the nights with each parent. Your son lived with (or parents who live apart). In most cases, earned income credit. you 180 nights during the year and lived the because of the residency test, a child of di­ same number of nights with his other parent, Custodial parent and noncustodial pa- vorced or separated parents is the qualifying your ex­spouse. Your AGI is $40,000. Your rent. The custodial parent is the parent with child of the custodial parent. However, the child ex­spouse's AGI is $25,000. You are treated as whom the child lived for the greater number of will be treated as the qualifying child of the non­ your son's custodial parent because you have nights during the year. The other parent is the custodial parent if all four of the following state­ the higher AGI. noncustodial parent. ments are true.

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Example 4—child is at parent’s home instead of Form 8332 if the decree or agree­ the deduction for charitable contributions, see but with other parent. Your son normally lives ment went into effect after 2008. The custodial Pub. 526. If your unreimbursed expenses aren't with you during the week and with his other pa­ parent must sign either Form 8332 or a similar deductible as charitable contributions, they may rent, your ex­spouse, every other weekend. statement whose only purpose is to release the qualify as support you provided. You become ill and are hospitalized. The other custodial parent's claim to an exemption for a If you are in the trade or business of provid­ parent lives in your home with your son for 10 child, and the noncustodial parent must attach a ing foster care, your unreimbursed expenses consecutive days while you are in the hospital. copy to his or her return. The form or statement aren't considered support provided by you. Your son is treated as living with you during this must release the custodial parent's claim to the 10­day period because he was living in your child without any conditions. For example, the Example 1. Lauren, a foster child, lived home. release must not depend on the noncustodial with Mr. and Mrs. Smith for the last 3 months of parent paying support. the year. The Smiths cared for Lauren because Example 5—child emancipated in May. they wanted to adopt her (although she had not The noncustodial parent must attach When your son turned age 18 in May 2016, he been placed with them for adoption). They the required information even if it was became emancipated under the law of the state ! didn't care for her as a trade or business or to CAUTION filed with a return in an earlier year. where he lives. As a result, he isn't considered benefit the agency that placed her in their in the custody of his parents for more than half home. The Smiths' unreimbursed expenses Revocation of release of claim to an ex- of the year. The special rule for children of di­ aren't deductible as charitable contributions but emption. The custodial parent can revoke a vorced or separated parents doesn't apply. are considered support they provided for Lau­ release of claim to an exemption. For the revo­ ren. Example 6—child emancipated in Au- cation to be effective for 2016, the custodial pa­ gust. Your daughter lives with you from Janu­ rent must have given (or made reasonable ef­ Example 2. You provided $3,000 toward ary 1, 2016, until May 31, 2016, and lives with forts to give) written notice of the revocation to your 10­year­old foster child's support for the her other parent, your ex­spouse, from June 1, the noncustodial parent in 2015 or earlier. The year. The state government provided $4,000, 2016, through the end of the year. She turns 18 custodial parent can use Part III of Form 8332 which is considered support provided by the and is emancipated under state law on August for this purpose and must attach a copy of the state, not by the child. See Support provided by 1, 2016. Because she is treated as not living revocation to his or her return for each tax year the state (welfare, food benefits, housing, etc.), he or she claims the child as a dependent as a with either parent beginning on August 1, she is later. Your foster child didn't provide more than result of the revocation. treated as living with you the greater number of half of her own support for the year. nights in 2016. You are the custodial parent. Remarried parent. If you remarry, the sup­ Scholarships. A scholarship received by a Written declaration. The custodial parent port provided by your new spouse is treated as provided by you. child who is a student isn't taken into account in must use either Form 8332 or a similar state­ determining whether the child provided more ment (containing the same information required Parents who never married. This rule for than half of his or her own support. by the form) to make the written declaration to divorced or separated parents also applies to release the exemption to the noncustodial pa­ parents who never married and lived apart at all Joint Return Test (To Be a rent. The noncustodial parent must attach a times during the last 6 months of the year. copy of the form or statement to his or her tax Qualifying Child) return. The exemption can be released for 1 year, Support Test (To Be a To meet this test, the child can't file a joint re­ for a number of specified years (for example, al­ Qualifying Child) turn for the year. ternate years), or for all future years, as speci­ fied in the declaration. To meet this test, the child can't have provided Exception. An exception to the joint return test more than half of his or her own support for the applies if your child and his or her spouse file a Post-1984 and pre-2009 divorce decree year. joint return only to claim a refund of income tax or separation agreement. If the divorce de­ withheld or estimated tax paid. cree or separation agreement went into effect This test is different from the support test to after 1984 and before 2009, the noncustodial be a qualifying relative, which is described later. Example 1—child files joint return. You parent may be able to attach certain pages from However, to see what is or isn't support, see supported your 18­year­old daughter, and she the decree or agreement instead of Form 8332. Support Test (To Be a Qualifying Relative), lived with you all year while her husband was in The decree or agreement must state all three of later. If you aren't sure whether a child provided the Armed Forces. He earned $25,000 for the the following. more than half of his or her own support, you year. The couple files a joint return. Because may find Worksheet 2 helpful. your daughter and her husband file a joint re­ 1. The noncustodial parent can claim the turn, she isn't your qualifying child. child as a dependent without regard to any Example. You provided $4,000 toward condition, such as payment of support. your 16­year­old son's support for the year. He Example 2—child files joint return only 2. The custodial parent won't claim the child has a part­time job and provided $6,000 to his as claim for refund of withheld tax. Your as a dependent for the year. own support. He provided more than half of his 18­year­old son and his 17­year­old wife had own support for the year. He isn't your qualify­ $800 of wages from part­time jobs and no other 3. The years for which the noncustodial pa­ ing child. income. They lived with you all year. Neither is rent, rather than the custodial parent, can required to file a tax return. They don't have a claim the child as a dependent. Foster care payments and expenses. Pay­ child. Taxes were taken out of their pay so they The noncustodial parent must attach all of ments you receive for the support of a foster file a joint return only to get a refund of the with­ the following pages of the decree or agreement child from a child placement agency are consid­ held taxes. The exception to the joint return test to his or her tax return. ered support provided by the agency. Similarly, applies, so your son may be your qualifying The cover page (write the other parent's payments you receive for the support of a foster child if all the other tests are met. social security number on this page). child from a state or county are considered sup­ The pages that include all of the informa­ port provided by the state or county. Example 3—child files joint return to tion identified in items (1) through (3) If you aren't in the trade or business of pro­ claim American opportunity credit. The above. viding foster care and your unreimbursed facts are the same as in Example 2 except no The signature page with the other parent's out­of­pocket expenses in caring for a foster taxes were taken out of your son's pay or his signature and the date of the agreement. child were mainly to benefit an organization wife's pay. However, they file a joint return to qualified to receive deductible charitable contri­ claim an American opportunity credit of $124 Post-2008 divorce decree or separation butions, the expenses are deductible as chari­ and get a refund of that amount. Because agreement. The noncustodial parent can't at­ table contributions but aren't considered sup­ claiming the American opportunity credit is their tach pages from the decree or agreement port you provided. For more information about reason for filing the return, they aren't filing it

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Worksheet 2. Worksheet for Determining Support Keep for Your Records Funds Belonging to the Person You Supported 1. Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don't include funds provided by the state; include those amounts on line 23 instead ...... 1. 2. Enter the amount on line 1 that was used for the person's support ...... 2. 3. Enter the amount on line 1 that was used for other purposes ...... 3. 4. Enter the total amount in the person's savings and other accounts at the end of the year ...... 4. 5. Add lines 2 through 4. (This amount should equal line 1.) ...... 5.

Expenses for Entire Household (where the person you supported lived) 6. Lodging (complete line 6a or 6b): a. Enter the total rent paid ...... 6a. b. Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in line 21 ...... 6b. 7. Enter the total food expenses ...... 7. 8. Enter the total amount of utilities (heat, light, water, etc. not included in line 6a or 6b) ...... 8. 9. Enter the total amount of repairs (not included in line 6a or 6b) ...... 9. 10. Enter the total of other expenses. Don't include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance ...... 10. 11. Add lines 6a through 10. These are the total household expenses ...... 11. 12. Enter total number of persons who lived in the household ...... 12.

Expenses for the Person You Supported 13. Divide line 11 by line 12. This is the person's share of the household expenses ...... 13. 14. Enter the person's total clothing expenses ...... 14. 15. Enter the person's total education expenses ...... 15. 16. Enter the person's total medical and dental expenses not paid for or reimbursed by insurance ...... 16. 17. Enter the person's total travel and recreation expenses ...... 17. 18. Enter the total of the person's other expenses ...... 18. 19. Add lines 13 through 18. This is the total cost of the person's support for the year ...... 19.

Did the Person Provide More Than Half of His or Her Own Support? 20. Multiply line 19 by 50% (0.50) ...... 20. 21. Enter the amount from line 2, plus the amount from line 6b if the person you supported owned the home. This is the amount the person provided for his or her own support ...... 21. 22. Is line 21 more than line 20?

No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here; don't complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative.

Yes. You don't meet the support test for this person to be either your qualifying child or your qualifying relative. Stop here.

Did You Provide More Than Half? 23. Enter the amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies. Don't include any amounts included on line 1 ...... 23. 24. Add lines 21 and 23 ...... 24. 25. Subtract line 24 from line 19. This is the amount you provided for the person's support ...... 25. 26. Is line 25 more than line 20?

Yes. You meet the support test for this person to be your qualifying relative.

No. You don't meet the support test for this person to be your qualifying relative. You can't claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. See Multiple Support Agreement, Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart), or Kidnapped child under Qualifying Relative.

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only to get a refund of income tax withheld or If no parent can claim the child as a quali­ year. This means you are your mother's qualify­ estimated tax paid. The exception to the joint fying child, the child is treated as the quali­ ing child. If she can claim you as a dependent, return test doesn't apply, so your son isn't your fying child of the person who had the high­ then you can't claim your daughter as a de­ qualifying child. est AGI for the year. pendent because of the Dependent Taxpayer If a parent can claim the child as a qualify­ Test explained earlier. Qualifying Child of More Than One ing child but no parent does so claim the Person child, the child is treated as the qualifying Example 6—child lived with both pa- child of the person who had the highest rents and grandparent. The facts are the If your qualifying child isn't a qualifying AGI for the year, but only if that person's same as in Example 1 except you are married TIP child of anyone else, this topic doesn't AGI is higher than the highest AGI of any of to your daughter's father. The two of you live apply to you and you don't need to the child's parents who can claim the child. with your daughter and your mother and have read about it. This is also true if your qualifying If the child's parents file a joint return with AGI of $20,000 on a joint return. If you and your child isn't a qualifying child of anyone else ex­ each other, this rule can be applied by di­ husband don't claim your daughter as a qualify­ cept your spouse with whom you plan to file a viding the parents' combined AGI equally ing child, your mother can claim her instead. joint return. between the parents. See Example 6. Even though the AGI on your joint return, $20,000, is more than your mother's AGI of Subject to these tiebreaker rules, you and If a child is treated as the qualifying $15,000, for this purpose each parent's AGI can the other person may be able to choose which child of the noncustodial parent under be treated as $10,000, so your mother's ! of you claims the child as a qualifying child. CAUTION the rules for children of divorced or $15,000 AGI is treated as higher than the AGI of separated parents (or parents who live apart), Example 1—child lived with parent and any of the child's parents who can claim the described earlier, see Applying the tiebreaker grandparent. You and your 3­year­old daugh­ child. rules to divorced or separated parents (or pa­ ter Jane lived with your mother all year. You are rents who live apart), later. Example 7—separated parents. You, 25 years old, unmarried, and your AGI is your husband, and your 10­year­old son lived $9,000. Your mother's AGI is $15,000. Jane's together until August 1, 2016, when your hus­ Sometimes, a child meets the relationship, age, father didn't live with you or your daughter. You band moved out of the household. In August residency, support, and joint return tests to be a haven't signed Form 8832 (or a similar state­ and September, your son lived with you. For the qualifying child of more than one person. Al­ ment) to release the child's exemption to the rest of the year, your son lived with your hus­ though the child is a qualifying child of each of noncustodial parent. band, the boy's father. Your son is a qualifying these persons, only one person can actually Jane is a qualifying child of both you and child of both you and your husband because treat the child as a qualifying child to take all of your mother because she meets the relation­ your son lived with each of you for more than the following tax benefits (provided the person ship, age, residency, support, and joint return half the year and because he met the relation­ is eligible for each benefit). tests for both you and your mother. However, ship, age, support, and joint return tests for both only one of you can claim her. Jane isn't a quali­ 1. The exemption for the child. of you. At the end of the year, you and your hus­ fying child of anyone else, including her father. band still weren't divorced, legally separated, or 2. The child tax credit. You agree to let your mother claim Jane. This separated under a written separation agree­ means your mother can claim Jane as a qualify­ 3. Head of household filing status. ment, so the rule for children of divorced or sep­ ing child for all of the six tax benefits listed ear­ arated parents (or parents who live apart) 4. The credit for child and dependent care lier, if she qualifies for each of those benefits doesn't apply. expenses. (and if you don't claim Jane as a qualifying child You and your husband will file separate re­ for any of those tax benefits). 5. The exclusion from income for dependent turns. Your husband agrees to let you treat your care benefits. Example 2—parent has higher AGI than son as a qualifying child. This means, if your 6. The earned income credit. grandparent. The facts are the same as in Ex­ husband doesn't claim your son as a qualifying ample 1 except your AGI is $18,000. Because child, you can claim your son as a qualifying The other person can’t take any of these your mother's AGI isn't higher than yours, she child for the dependency exemption, child tax benefits based on this qualifying child. In other can't claim Jane. Only you can claim Jane. credit, and exclusion for dependent care bene­ words, you and the other person can’t agree to fits (assuming you otherwise qualify for each of divide these tax benefits between you. The Example 3—two persons claim same those tax benefits). However, you can't claim other person can’t take any of these benefits for child. The facts are the same as in Example 1 head of household filing status because you a child unless he or she has a different qualify­ except you and your mother both claim Jane as and your husband didn't live apart for the last 6 ing child. a qualifying child. In this case, you, as the months of the year. As a result, your filing status child's parent, will be the only one allowed to is married filing separately, so you can't claim Tiebreaker rules. To determine which person claim Jane as a qualifying child. The IRS will the earned income credit or the credit for child can treat the child as a qualifying child to claim disallow your mother's claim to the six tax bene­ and dependent care expenses. these six tax benefits, the following tiebreaker fits listed earlier unless she has another qualify­ rules apply. ing child. Example 8—separated parents claim If only one of the persons is the child's pa­ same child. The facts are the same as in Ex­ rent, the child is treated as the qualifying Example 4—qualifying children split be- ample 7 except you and your husband both child of the parent. tween two persons. The facts are the same claim your son as a qualifying child. In this case, If the parents file a joint return together and as in Example 1 except you also have two other only your husband will be allowed to treat your can claim the child as a qualifying child, young children who are qualifying children of son as a qualifying child. This is because, dur­ the child is treated as the qualifying child of both you and your mother. Only one of you can ing 2016, the boy lived with him longer than with the parents. claim each child. However, if your mother's AGI you. If you claimed an exemption or the child If the parents don't file a joint return to­ is higher than yours, you can allow your mother tax credit for your son, the IRS will disallow your gether but both parents claim the child as a to claim one or more of the children. For exam­ claim to both these tax benefits. If you don't qualifying child, the IRS will treat the child ple, if you claim one child, your mother can have another qualifying child or dependent, the as the qualifying child of the parent with claim the other two. IRS will also disallow your claim to the exclu­ whom the child lived for the longer period sion for dependent care benefits. In addition, of time during the year. If the child lived Example 5—taxpayer who is a qualifying because you and your husband didn't live apart with each parent for the same amount of child. The facts are the same as in Example 1 for the last 6 months of the year, your husband time, the IRS will treat the child as the qual­ except you are only 18 years old and didn't pro­ can't claim head of household filing status. As a ifying child of the parent who had the vide more than half of your own support for the result, his filing status is married filing sepa­ higher adjusted gross income (AGI) for the rately, so he can't claim the earned income year.

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credit or the credit for child and dependent care child is the qualifying child of more than one 4. Support test. expenses. person for these benefits, then the tiebreaker rules determine whether the custodial parent or Age. Unlike a qualifying child, a qualifying rela­ Example 9—unmarried parents. You, another eligible person can treat the child as a tive can be any age. There is no age test for a your 5­year­old son, and your son's father lived qualifying child. qualifying relative. together all year. You and your son's father aren't married. Your son is a qualifying child of Example 1. You and your 5­year­old son Kidnapped child. You can treat a child as both you and his father because he meets the lived all year with your mother, who paid the en­ your qualifying relative even if the child has relationship, age, residency, support, and joint tire cost of keeping up the home. Your AGI is been kidnapped, but both of the following state­ return tests for both you and his father. Your $10,000. Your mother's AGI is $25,000. Your ments must be true. AGI is $12,000 and your son's father's AGI is son's father didn't live with you or your son. 1. The child is presumed by law enforcement $14,000. Your son's father agrees to let you Under the rules explained earlier for children authorities to have been kidnapped by claim the child as a qualifying child. This means of divorced or separated parents (or parents someone who isn't a member of your fam­ you can claim him as a qualifying child for the who live apart), your son is treated as the quali­ ily or the child's family. dependency exemption, child tax credit, head fying child of his father, who can claim an ex­ of household filing status, credit for child and emption and the child tax credit for him. Be­ 2. In the year the kidnapping occurred, the dependent care expenses, exclusion for de­ cause of this, you can't claim an exemption or child met the tests to be your qualifying pendent care benefits, and the earned income the child tax credit for your son. However, those relative for the part of the year before the credit, if you qualify for each of those tax bene­ rules don't allow your son's father to claim your date of the kidnapping. fits (and if your son's father doesn't claim your son as a qualifying child for head of household son as a qualifying child for any of those tax filing status, the credit for child and dependent This treatment applies for all years until the benefits). care expenses, the exclusion for dependent earliest of: care benefits, the earned income credit, or the 1. The year the child is returned, Example 10—unmarried parents claim health coverage tax credit. same child. The facts are the same as in Ex­ You and your mother didn't have any child 2. The year there is a determination that the ample 9 except you and your son's father both care expenses or dependent care benefits, so child is dead, or claim your son as a qualifying child. In this case, neither of you can claim the credit for child and 3. The year the child would have reached only your son's father will be allowed to treat dependent care expenses or the exclusion for age 18. your son as a qualifying child. This is because dependent care benefits. Also, neither of you his AGI, $14,000, is more than your AGI, qualifies for the health coverage tax credit. But Not a Qualifying Child Test $12,000. If you claimed an exemption or the the boy is a qualifying child of both you and your child tax credit for your son, the IRS will disal­ mother for head of household filing status and A child isn't your qualifying relative if the child is low your claim to both these tax benefits. If you the earned income credit because he meets the your qualifying child or the qualifying child of don't have another qualifying child or depend­ relationship, age, residency, support, and joint any other taxpayer. ent, the IRS will also disallow your claim to the return tests for both you and your mother. (The earned income credit, head of household filing support test doesn't apply for the earned in­ Example 1. Your 22­year­old daughter, status, the credit for child and dependent care come credit.) However, you agree to let your who is a student, lives with you and meets all expenses, and the exclusion for dependent mother claim your son. This means she can the tests to be your qualifying child. She isn't care benefits. claim him for head of household filing status your qualifying relative. and the earned income credit if she qualifies for Example 11—child didn't live with a pa- each and if you don't claim him as a qualifying Example 2. Your 2­year­old son lives with rent. You and your 7­year­old niece, your si­ child for the earned income credit. (You can't your parents and meets all the tests to be their ster's child, lived with your mother all year. You claim head of household filing status because qualifying child. He isn't your qualifying relative. are 25 years old, and your AGI is $9,300. Your your mother paid the entire cost of keeping up mother's AGI is $15,000. Your niece's parents the home.) Example 3. Your son lives with you but isn't file jointly, have an AGI of less than $9,000, and your qualifying child because he is 30 years old don't live with you or their child. Your niece is a Example 2. The facts are the same as in and doesn't meet the age test. He may be your qualifying child of both you and your mother be­ Example 1 except your AGI is $25,000 and your qualifying relative if the gross income test and cause she meets the relationship, age, resi­ mother's AGI is $21,000. Your mother can't the support test are met. dency, support, and joint return tests for both claim your son as a qualifying child for any pur­ you and your mother. However, only your pose because her AGI isn't higher than yours. Example 4. Your 13­year­old grandson mother can treat her as a qualifying child. This lived with his mother for 3 months, with his un­ is because your mother's AGI, $15,000, is more Example 3. The facts are the same as in cle for 4 months, and with you for 5 months dur­ than your AGI, $9,300. Example 1 except you and your mother both ing the year. He isn't your qualifying child be­ claim your son as a qualifying child for the cause he doesn't meet the residency test. He Applying the tiebreaker rules to divorced or earned income credit. Your mother also claims may be your qualifying relative if the gross in­ separated parents (or parents who live him as a qualifying child for head of household come test and the support test are met. apart). If a child is treated as the qualifying filing status. You, as the child's parent, will be child of the noncustodial parent under the rules the only one allowed to claim your son as a Child of person not required to file a return. described earlier for children of divorced or sep­ qualifying child for the earned income credit. A child isn't the qualifying child of any other tax­ arated parents (or parents who live apart), only The IRS will disallow your mother's claim to the payer and so may qualify as your qualifying rel­ the noncustodial parent can claim an exemption earned income credit and head of household fil­ ative if the child's parent (or other person for and the child tax credit for the child. However, ing status unless she has another qualifying whom the child is defined as a qualifying child) only the custodial parent can claim the credit for child. isn't required to file an income tax return and ei­ child and dependent care expenses or the ex­ ther: clusion for dependent care benefits for the Qualifying Relative Doesn't file an income tax return, or child, and only the custodial parent can treat the Files a return only to get a refund of in­ child as a dependent for the health coverage come tax withheld or estimated tax paid. tax credit. Also, the noncustodial parent can't Four tests must be met for a person to be your claim the child as a qualifying child for head of qualifying relative. The four tests are: Example 1—return not required. You household filing status or the earned income 1. Not a qualifying child test, support an unrelated friend and her 3­year­old credit. Instead, the custodial parent, if eligible, child, who lived with you all year in your home. or other eligible person can claim the child as a 2. Member of household or relationship test, Your friend has no gross income, isn't required qualifying child for those two benefits. If the 3. Gross income test, and to file a 2016 tax return, and doesn't file a 2016

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tax return. Both your friend and her child are qualifying relative. However, see Personal Ex­ same is true for a child who was born during the your qualifying relatives if the support test is emptions, earlier. year and lived with you as a member of your met. household for the rest of the year. The test is Relatives who don't have to live with you. A also met if a child lived with you as a member of Example 2—return filed to claim refund. person related to you in any of the following your household except for any required hospital The facts are the same as in Example 1 except ways doesn't have to live with you all year as a stay following birth. your friend had wages of $1,500 during the year member of your household to meet this test. If your dependent died during the year and and had income tax withheld from her wages. Your child, stepchild, foster child, or a de­ you otherwise qualify to claim an exemption for She files a return only to get a refund of the in­ scendant of any of them (for example, your the dependent, you can still claim the exemp­ come tax withheld and doesn't claim the earned grandchild). (A legally adopted child is tion. income credit or any other tax credits or deduc­ considered your child.) tions. Both your friend and her child are your Your brother, sister, half brother, half sis­ Example. Your dependent mother died on qualifying relatives if the support test is met. ter, stepbrother, or stepsister. January 15. She met the tests to be your quali­ Your father, mother, grandparent, or other fying relative. The other tests to claim an ex­ Example 3—earned income credit direct ancestor, but not foster parent. emption for a dependent were also met. You claimed. The facts are the same as in Exam­ Your stepfather or stepmother. can claim an exemption for her on your return. ple 2 except your friend had wages of $8,000 A son or daughter of your brother or sister. during the year and claimed the earned income A son or daughter of your half brother or Local law violated. A person doesn't meet credit on her return. Your friend's child is the half sister. this test if at any time during the year the rela­ qualifying child of another taxpayer (your A brother or sister of your father or mother. tionship between you and that person violates friend), so you can't claim your friend's child as Your son­in­law, daughter­in­law, fa­ local law. your qualifying relative. Also, you can't claim ther­in­law, mother­in­law, brother­in­law, your friend as your qualifying relative because or sister­in­law. Example. Your girlfriend lived with you as a of the gross income test explained later. Any of these relationships that were established member of your household all year. However, your relationship with her violated the laws of by marriage aren't ended by death or divorce. Child in Canada or Mexico. You may be able the state where you live, because she was mar­ to claim your child as a dependent even if the Example. You and your wife began sup­ ried to someone else. Therefore, she doesn't child lives in Canada or Mexico. If the child porting your wife's father, a widower, in 2010. meet this test and you can't claim her as a de­ doesn't live with you, the child doesn't meet the Your wife died in 2015. Despite your wife's pendent. residency test to be your qualifying child. How­ death, your father­in­law continues to meet this ever, the child may still be your qualifying rela­ test, even if he doesn't live with you. You can Adopted child. An adopted child is always tive. If the persons the child does live with aren't claim him as a dependent if all other tests are treated as your own child. The term “adopted U.S. citizens and have no U.S. gross income, met, including the gross income test and sup­ child” includes a child who was lawfully placed those persons aren't “taxpayers,” so the child port test. with you for legal adoption. isn't the qualifying child of any other taxpayer. If the child isn't the qualifying child of any other Foster child. A foster child is an individual Cousin. Your cousin meets this test only if he taxpayer, the child is your qualifying relative as who is placed with you by an authorized place­ or she lives with you all year as a member of long as the gross income test and the support ment agency or by judgment, decree, or other your household. A cousin is a descendant of a test are met. order of any court of competent jurisdiction. brother or sister of your father or mother. You can't claim as a dependent a child who lives in a foreign country other than Canada or Joint return. If you file a joint return, the per­ Gross Income Test Mexico, unless the child is a U.S. citizen, U.S. son can be related to either you or your spouse. resident alien, or U.S. national. There is an ex­ Also, the person doesn't need to be related to To meet this test, a person's gross income for ception for certain adopted children who lived the spouse who provides support. the year must be less than $4,050. with you all year. See Citizen or Resident Test, For example, your spouse's uncle who re­ earlier. ceives more than half of his support from you Gross income defined. Gross income is all may be your qualifying relative, even though he income in the form of money, property, and Example. You provide all the support of doesn't live with you. However, if you and your services that isn't exempt from tax. your children, ages 6, 8, and 12, who live in spouse file separate returns, your spouse's un­ In a manufacturing, merchandising, or min­ Mexico with your mother and have no income. cle can be your qualifying relative only if he lives ing business, gross income is the total net sales You are single and live in the United States. with you all year as a member of your house­ minus the cost of goods sold, plus any miscella­ Your mother isn't a U.S. citizen and has no U.S. hold. neous income from the business. income, so she isn't a “taxpayer.” Your children Gross receipts from rental property are aren't your qualifying children because they Temporary absences. A person is considered gross income. Don't deduct taxes, repairs, or don't meet the residency test. But because they to live with you as a member of your household other expenses to determine the gross income aren't the qualifying children of any other tax­ during periods of time when one of you, or both, from rental property. payer, they are your qualifying relatives and you are temporarily absent due to special circum­ Gross income includes a partner's share of can claim them as dependents. You may also stances such as: the gross (not net) partnership income. be able to claim your mother as a dependent if Illness, Gross income also includes all taxable un­ the gross income and support tests are met. Education, employment compensation and certain scholar­ Business, ship and fellowship grants. Scholarships re­ Vacation, Member of Household or ceived by degree candidates and used for Military service, or Relationship Test tuition, fees, supplies, books, and equipment Detention in a juvenile facility. required for particular courses generally aren't To meet this test, a person must either: If the person is placed in a nursing home for included in gross income. For more information 1. Live with you all year as a member of your an indefinite period of time to receive constant about scholarships, see chapter 1 of Pub. 970. household, or medical care, the absence may be considered Tax­exempt income, such as certain social temporary. security benefits, isn't included in gross income. 2. Be related to you in one of the ways listed under Relatives who don't have to live with Disabled dependent working at sheltered you. Death or birth. A person who died during the workshop. For purposes of the gross income If at any time during the year the person was year, but lived with you as a member of your test, the gross income of an individual who is your spouse, that person can't be your household until death, will meet this test. The permanently and totally disabled at any time

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during the year doesn't include income for serv­ Armed Forces dependency allotments. The agency. See Foster care payments and expen­ ices the individual performs at a sheltered work­ part of the allotment contributed by the govern­ ses, earlier. shop. The availability of medical care at the ment and the part taken out of your military pay workshop must be the main reason for the indi­ are both considered provided by you in figuring Home for the aged. If you make a lump­sum vidual's presence there. Also, the income must whether you provide more than half of the sup­ advance payment to a home for the aged to come solely from activities at the workshop that port. If your allotment is used to support per­ take care of your relative for life and the pay­ are incident to this medical care. sons other than those you name, you can take ment is based on that person's life expectancy, A “sheltered workshop” is a school that: the exemptions for them if they otherwise qual­ the amount of support you provide each year is Provides special instruction or training de­ ify. the lump­sum payment divided by the relative's signed to alleviate the disability of the indi­ life expectancy. The amount of support you pro­ vidual, and Example. You are in the Armed Forces. vide also includes any other amounts you provi­ Is operated by certain tax­exempt organi­ You authorize an allotment for your widowed ded during the year. zations or by a state, a U.S. possession, a mother that she uses to support herself and her political subdivision of a state or posses­ sister. If the allotment provides more than half of Total Support sion, the United States, or the District of each person's support, you can take an exemp­ Columbia. tion for each of them, if they otherwise qualify, To figure if you provided more than half of a even though you authorize the allotment only person's support, you must first determine the “Permanently and totally disabled” has the for your mother. same meaning here as under Qualifying Child, total support provided for that person. Total earlier. Tax-exempt military quarters allowan- support includes amounts spent to provide ces. These allowances are treated the same food, lodging, clothing, education, medical and way as dependency allotments in figuring sup­ dental care, recreation, transportation, and sim­ Support Test (To Be a ilar necessities. Qualifying Relative) port. The allotment of pay and the tax­exempt basic allowance for quarters are both consid­ Generally, the amount of an item of support To meet this test, you generally must provide ered as provided by you for support. is the amount of the expense incurred in provid­ more than half of a person's total support during ing that item. For lodging, the amount of support the calendar year. Tax-exempt income. In figuring a person's to­ tal support, include tax­exempt income, sav­ is the fair rental value of the lodging. ings, and borrowed amounts used to support However, if two or more persons provide that person. Tax­exempt income includes cer­ Expenses not directly related to any one support, but no one person provides more than tain social security benefits, welfare benefits, member of a household, such as the cost of half of a person's total support, see Multiple nontaxable life insurance proceeds, Armed food for the household, must be divided among Support Agreement, later. Forces family allotments, nontaxable pensions, the members of the household. and tax­exempt interest. How to determine if support test is met. Example 1. Grace Brown, mother of Mary You figure whether you have provided more Example 1. You provide $4,000 toward Miller, lives with Frank and Mary Miller and their than half of a person's total support by compar­ your mother's support during the year. She has two children. Grace gets social security benefits ing the amount you contributed to that person's earned income of $600, nontaxable social se­ of $2,400, which she spends for clothing, trans­ support with the entire amount of support that curity benefits of $4,800, and tax­exempt inter­ portation, and recreation. Grace has no other person received from all sources. This includes est of $200. She uses all these for her support. income. Frank and Mary's total food expense support the person provided from his or her You can't claim an exemption for your mother for the household is $5,200. They pay Grace's own funds. because the $4,000 you provide isn't more than medical and drug expenses of $1,200. The fair You may find Worksheet 2 helpful in figuring half of her total support of $9,600 ($4,000 + rental value of the lodging provided for Grace is whether you provided more than half of a per­ $600 + $4,800 + $200). $1,800 a year, based on the cost of similar son's support. rooming facilities. Figure Grace's total support Example 2. Your niece takes out a student as follows: Person's own funds not used for support. loan of $2,500 and uses it to pay her college tui­ A person's own funds aren't support unless they tion. She is personally responsible for the loan. Fair rental value of lodging ...... $ 1,800 are actually spent for support. You provide $2,000 toward her total support. Clothing, transportation, and You can't claim an exemption for her because recreation ...... 2,400 Example. Your mother received $2,400 in you provide less than half of her support. social security benefits and $300 in interest. Medical expenses ...... 1,200 She paid $2,000 for lodging and $400 for recre­ Social security benefits. If spouses each Share of food (1/5 of $5,200) ...... 1,040 ation. She put $300 in a savings account. receive benefits that are paid by one check Even though your mother received a total of made out to both of them, half of the total paid Total support ...... $6,440 $2,700 ($2,400 + $300), she spent only $2,400 is considered to be for the support of each ($2,000 + $400) for her own support. If you spouse, unless they can show otherwise. The support Frank and Mary provide spent more than $2,400 for her support and no If a child receives social security benefits ($1,800 lodging + $1,200 medical expenses + other support was received, you have provided and uses them toward his or her own support, $1,040 food = $4,040) is more than half of more than half of her support. the benefits are considered as provided by the Grace's $6,440 total support. child. Child's wages used for own support. You Example 2. Your parents live with you, your can't include in your contribution to your child's Support provided by the state (welfare, spouse, and your two children in a house you support any support paid for by the child with food benefits, housing, etc.). Benefits provi­ own. The fair rental value of your parents' share the child's own wages, even if you paid the wa­ ded by the state to a needy person generally of the lodging is $2,000 a year ($1,000 each), ges. are considered support provided by the state. which includes furnishings and utilities. Your fa­ However, payments based on the needs of the ther receives a nontaxable pension of $4,200, Year support is provided. The year you pro­ recipient won't be considered as used entirely which he spends equally between your mother vide the support is the year you pay for it, even for that person's support if it is shown that part and himself for items of support such as cloth­ if you do so with borrowed money that you re­ of the payments weren't used for that purpose. ing, transportation, and recreation. Your total pay in a later year. food expense for the household is $6,000. Your Foster care. Payments you receive for the If you use a fiscal year to report your in­ heat and utility bills amount to $1,200. Your support of a foster child from a child placement come, you must provide more than half of the mother has hospital and medical expenses of agency are considered support provided by the dependent's support for the calendar year in $600, which you pay during the year. Figure which your fiscal year begins. your parents' total support as follows:

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Support provided Father Mother Living with someone rent free. If you live You provide the rest of his support — $2,000. with a person rent free in his or her home, you Because GI benefits are included in total sup­ Fair rental value of lodging .... $1,000 $1,000 must reduce the amount you provide for sup­ port, your son's total support is $4,200 ($2,200 Pension spent for their port of that person by the fair rental value of + $2,000). You haven't provided more than half support ...... 2,100 2,100 lodging he or she provides you. of his support.

Share of food (1/6 of Property. Property provided as support is Child care expenses. If you pay someone to $6,000) ...... 1,000 1,000 measured by its fair market value. Fair market provide child or dependent care, you can in­ Medical expenses for value is the price that property would sell for on clude these payments in the amount you provi­ 600 mother ...... the open market. It is the price that would be ded for the support of your child or disabled de­ Parents' total support .... $4,100 $4,700 agreed upon between a willing buyer and a will­ pendent, even if you claim a credit for the ing seller, with neither being required to act, and payments. For information on the credit, see You must apply the support test separately both having reasonable knowledge of the rele­ Pub. 503. to each parent. You provide $2,000 ($1,000 vant facts. lodging + $1,000 food) of your father's total sup­ Other support items. Other items may be Capital expenses. Capital items, such as port of $4,100 — less than half. You provide considered as support depending on the facts furniture, appliances, and cars, bought for a $2,600 to your mother ($1,000 lodging + $1,000 in each case. person during the year can be included in total food + $600 medical) — more than half of her support under certain circumstances. total support of $4,700. You meet the support The following examples show when a capi­ Don't Include in Total Support test for your mother, but not your father. Heat tal item is or isn't support. and utility costs are included in the fair rental The following items aren't included in total sup­ value of the lodging, so these aren't considered Example 1. You buy a $200 power lawn port. separately. mower for your 13­year­old child. The child is 1. Federal, state, and local income taxes given the duty of keeping the lawn trimmed. Be­ Lodging. If you provide a person with lodging, paid by persons from their own income. cause the lawn mower benefits all members of you are considered to provide support equal to the household, don't include the cost of the 2. Social security and Medicare taxes paid the fair rental value of the room, apartment, lawn mower in the support of your child. by persons from their own income. house, or other shelter in which the person lives. Fair rental value includes a reasonable al­ 3. Life insurance premiums. Example 2. You buy a $150 television set lowance for the use of furniture and appliances, as a birthday present for your 12­year­old child. 4. Funeral expenses. and for heat and other utilities that are provided. The television set is placed in your child's bed­ 5. Scholarships received by your child if your Fair rental value defined. Fair rental value room. You can include the cost of the television child is a student. set in the support of your child. is the amount you could reasonably expect to 6. Survivors' and Dependents' Educational receive from a stranger for the same kind of Example 3. You pay $5,000 for a car and Assistance payments used for the support lodging. It is used instead of actual expenses of the child who receives them. such as taxes, interest, depreciation, paint, in­ register it in your name. You and your surance, utilities, and the cost of furniture and 17­year­old daughter use the car equally. Be­ appliances. In some cases, fair rental value cause you own the car and don't give it to your Multiple Support Agreement may be equal to the rent paid. daughter but merely let her use it, don't include If you provide the total lodging, the amount the cost of the car in your daughter's total sup­ Sometimes no one provides more than half of of support you provide is the fair rental value of port. However, you can include in your daugh­ the support of a person. Instead, two or more the room the person uses, or a share of the fair ter's support your out­of­pocket expenses of persons, each of whom would be able to take rental value of the entire dwelling if the person operating the car for her benefit. the exemption but for the support test, together has use of your entire home. If you don't provide provide more than half of the person's support. the total lodging, the total fair rental value must Example 4. Your 17­year­old son, using be divided depending on how much of the total personal funds, buys a car for $4,500. You pro­ When this happens, you can agree that any lodging you provide. If you provide only a part vide the rest of your son's support — $4,000. one of you who individually provides more than and the person supplies the rest, the fair rental Because the car is bought and owned by your 10% of the person's support, but only one, can value must be divided between both of you ac­ son, the car's fair market value ($4,500) must claim an exemption for that person as a qualify­ cording to the amount each provides. be included in his support. Your son has provi­ ing relative. Each of the others must sign a ded more than half of his own total support of statement agreeing not to claim the exemption Example. Your parents live rent free in a $8,500 ($4,500 + $4,000), so he isn't your quali­ for that year. The person who claims the ex­ house you own. It has a fair rental value of fying child. You didn't provide more than half of emption must keep these signed statements for $5,400 a year furnished, which includes a fair his total support, so he isn't your qualifying rela­ his or her records. A multiple support declara­ rental value of $3,600 for the house and $1,800 tive. You can't claim an exemption for your son. tion identifying each of the others who agreed for the furniture. This doesn't include heat and not to claim the exemption must be attached to utilities. The house is completely furnished with Medical insurance premiums. Medical insur­ the return of the person claiming the exemption. furniture belonging to your parents. You pay ance premiums you pay, including premiums for Form 2120, Multiple Support Declaration, can $600 for their utility bills. Utilities aren't usually supplementary Medicare coverage, are inclu­ be used for this purpose. included in rent for houses in the area where ded in the support you provide. your parents live. Therefore, you consider the You can claim an exemption under a multi­ Medical insurance benefits. Medical in­ ple support agreement for someone related to total fair rental value of the lodging to be $6,000 surance benefits, including basic and supple­ ($3,600 fair rental value of the unfurnished you or for someone who lived with you all year mentary Medicare benefits, aren't part of sup­ as a member of your household. house + $1,800 allowance for the furnishings port. provided by your parents + $600 cost of utilities) Example 1. You, your sister, and your two of which you are considered to provide $4,200 Tuition payments and allowances under the brothers provide the entire support of your ($3,600 + $600). GI Bill. Amounts veterans receive under the GI mother for the year. You provide 45%, your sis­ Person living in his or her own home. Bill for tuition payments and allowances while ter 35%, and your two brothers each provide The total fair rental value of a person's home they attend school are included in total support. 10%. Either you or your sister can claim an ex­ that he or she owns is considered support con­ emption for your mother. The other must sign a tributed by that person. Example. During the year, your son re­ statement agreeing not to take an exemption for ceives $2,200 from the government under the your mother. The one who claims the GI Bill. He uses this amount for his education. exemption must attach Form 2120, or a similar

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declaration, to his or her return and must keep and pre­2009 divorce decree or sepa­ copy of the form or statement to his or her tax the statement signed by the other for his or her ration agreement, later. If the decree return. records. Because neither brother provides more or agreement went into effect after The exemption can be released for 1 year, than 10% of the support, neither can take the 2008, see Post­2008 divorce decree for a number of specified years (for example, al­ exemption and neither has to sign a statement. or separation agreement, later.) ternate years), or for all future years, as speci­ b. A pre­1985 decree of divorce or sepa­ fied in the declaration. Example 2. You and your brother each pro­ rate maintenance or written separa­ vide 20% of your mother's support for the year. Post-1984 and pre-2009 divorce decree tion agreement that applies to 2016 The remaining 60% of her support is provided or separation agreement. If the divorce de­ states that the noncustodial parent equally by two persons who aren't related to cree or separation agreement went into effect can claim the child as a dependent, her. She doesn't live with them. Because more after 1984 and before 2009, the noncustodial the decree or agreement wasn't than half of her support is provided by persons parent may be able to attach certain pages from changed after 1984 to say the non­ who can't claim an exemption for her, no one the decree or agreement instead of Form 8332. custodial parent can't claim the child can take the exemption. The decree or agreement must state all three of as a dependent, and the noncustodial the following. Example 3. Your father lives with you and parent provides at least $600 for the child's support during the year. 1. The noncustodial parent can claim the receives 25% of his support from social secur­ child as a dependent without regard to any ity, 40% from you, 24% from his brother (your Custodial parent and noncustodial parent. condition, such as payment of support. uncle), and 11% from a friend. Either you or The custodial parent is the parent with whom your uncle can take the exemption for your fa­ 2. The custodial parent won't claim the child the child lived for the greater number of nights ther if the other signs a statement agreeing not as a dependent for the year. during the year. The other parent is the noncus­ to. The one who takes the exemption must at­ todial parent. 3. The years for which the noncustodial pa­ tach Form 2120, or a similar declaration, to his If the parents divorced or separated during rent, rather than the custodial parent, can return and must keep for his records the signed claim the child as a dependent. statement from the one agreeing not to take the the year and the child lived with both parents exemption. before the separation, the custodial parent is The noncustodial parent must attach all of the one with whom the child lived for the greater the following pages of the decree or agreement number of nights during the rest of the year. Support Test for Children of to his or her tax return. A child is treated as living with a parent for a The cover page (write the other parent's Divorced or Separated Parents (or night if the child sleeps: Parents Who Live Apart) social security number on this page). At that parent's home, whether or not the The pages that include all of the informa­ parent is present, or In most cases, a child of divorced or separated tion identified in items (1) through (3) In the company of the parent, when the above. parents (or parents who live apart) will be a child doesn't sleep at a parent's home (for qualifying child of one of the parents. See Chil­ The signature page with the other parent's example, the parent and child are on vaca­ signature and the date of the agreement. dren of divorced or separated parents (or pa­ tion together). rents who live apart) under Qualifying Child, Post-2008 divorce decree or separation earlier. However, if the child doesn't meet the Equal number of nights. If the child lived agreement. The noncustodial parent can't at­ requirements to be a qualifying child of either with each parent for an equal number of nights tach pages from the decree or agreement to the parent, the child may be a qualifying relative of during the year, the custodial parent is the pa­ tax return instead of Form 8332 if the decree or one of the parents. In that case, the following rent with the higher adjusted gross income. agreement went into effect after 2008. The cus­ rules must be used in applying the support test. December 31. The night of December 31 is todial parent must sign either Form 8332 or a treated as part of the year in which it begins. For similar statement whose only purpose is to re­ A child will be treated as being the qualifying example, the night of December 31, 2016, is lease the custodial parent's claim to an exemp­ relative of his or her noncustodial parent if all treated as part of 2016. tion for a child, and the noncustodial parent four of the following statements are true. must attach a copy to his or her return. The form Emancipated child. If a child is emancipa­ or statement must release the custodial parent's 1. The parents: ted under state law, the child is treated as not claim to the child without any conditions. For living with either parent. example, the release must not depend on the a. Are divorced or legally separated un­ noncustodial parent paying support. der a decree of divorce or separate Absences. If a child wasn't with either pa­ maintenance, rent on a particular night (because, for example, The noncustodial parent must attach the required information even if it was b. Are separated under a written separa­ the child was staying at a friend's house), the ! CAUTION filed with a return in an earlier year. tion agreement, or child is treated as living with the parent with whom the child normally would have lived for c. Lived apart at all times during the last that night. But if it can't be determined with Revocation of release of claim to an ex- 6 months of the year, whether or not which parent the child normally would have emption. The custodial parent can revoke a they are or were married. lived or if the child wouldn't have lived with ei­ release of claim to an exemption that he or she previously released to the noncustodial parent. 2. The child received over half of his or her ther parent that night, the child is treated as not For the revocation to be effective for 2016, the support for the year from the parents (and living with either parent that night. custodial parent must have given (or made rea­ the rules on multiple support agreements, Parent works at night. If, due to a parent's sonable efforts to give) written notice of the rev­ explained earlier, don't apply). nighttime work schedule, a child lives for a ocation to the noncustodial parent in 2015 or 3. The child is in the custody of one or both greater number of days, but not nights, with the earlier. The custodial parent can use Part III of parents for more than half of the year. parent who works at night, that parent is treated Form 8332 for this purpose and must attach a as the custodial parent. On a school day, the copy of the revocation to his or her return for 4. Either of the following statements is true. child is treated as living at the primary resi­ each tax year he or she claims the child as a a. The custodial parent signs a written dence registered with the school. dependent as a result of the revocation. declaration, discussed later, that he or she won't claim the child as a depend­ Written declaration. The custodial parent Remarried parent. If you remarry, the support ent for the year, and the noncustodial must use either Form 8332 or a similar state­ provided by your new spouse is treated as pro­ parent attaches this written declara­ ment (containing the same information required vided by you. tion to his or her return. (If the decree by the form) to make the written declaration to or agreement went into effect after release the exemption to the noncustodial pa­ Child support under pre-1985 agreement. 1984 and before 2009, see Post­1984 rent. The noncustodial parent must attach a All child support payments actually received

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Worksheet 3. Worksheet for Determining the Deduction for Exemptions Keep for Your Records 1. Is the amount on Form 1040, line 38, more than the amount on line 4 below for your filing status? No. Stop. Multiply $4,050 by the total number of exemptions claimed on line 6d of Form 1040 and enter the result on Form 1040, line 42. Yes. Continue. 2. Multiply $4,050 by the total number of exemptions claimed on line 6d of Form 1040 ...... 2. 3. Enter the amount from Form 1040, line 38 ...... 3. 4. Enter the amount shown below for your filing status: Married filing separately — $155,650 Single — $259,400 4. Head of household — $285,350 ...... Married filing jointly or Qualifying widow(er) — $311,300 5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately), stop here. You can't take a deduction for exemptions ...... 5. 6. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result isn't a whole number, round it up to the next higher whole number (for example, increase .00004 to 1) ...... 6. 7. Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three places) ...... 7. 8. Multiply line 2 by line 7 ...... 8. 9. Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 ...... 9. from the noncustodial parent under a pre­1985 AGI Level That Reduces SS­5, Application for a Social Security Card, agreement are considered used for the support Filing Status Exemption Amount with the Social Security Administration (SSA). of the child. Married filing separately ...... $155,650 You can get Form SS­5 online at Single ...... 259,400 www.socialsecurity.gov or at your local SSA of­ Example. Under a pre­1985 agreement, Head of household ...... 285,350 fice. the noncustodial parent provides $1,200 for the Married filing jointly ...... 311,300 It usually takes about 2 weeks to get an SSN child's support. This amount is considered sup­ Qualifying widow(er) ...... 311,300 once the SSA has all the information it needs. If port provided by the noncustodial parent even if you don't have a required SSN by the filing due the $1,200 was actually spent on things other You must reduce the dollar amount of your date, you can file Form 4868, Application for than support. exemptions by 2% for each $2,500, or part of Automatic Extension of Time To File U.S. Indi­ $2,500 ($1,250 if you are married filing sepa­ vidual Income Tax Return, for an extension of Alimony. Payments to a spouse that are in­ rately), that your AGI exceeds the amount time to file. cludible in the spouse's gross income as either shown above for your filing status. If your AGI alimony, separate maintenance payments, or exceeds the amount shown above by more Born and died in 2016. If your child was similar payments from an estate or trust, aren't than $122,500 ($61,250 if married filing sepa­ born and died in 2016, and you don't have an treated as a payment for the support of a de­ rately), the amount of your deduction for ex­ SSN for the child, you may attach a copy of the pendent. emptions is reduced to zero. child's birth certificate, death certificate, or hos­ pital records instead. The document must show If your AGI exceeds the level for your filing Parents who never married. This special rule the child was born alive. If you do this, enter status, use Worksheet 3 to figure the amount of for divorced or separated parents also applies “DIED” in column (2) of line 6c of your Form your deduction for exemptions. to parents who never married and lived apart at 1040 or Form 1040A. all times during the last 6 months of the year. Alien or adoptee with no SSN. If your de­ Multiple support agreement. If the support of Social Security pendent doesn't have and can't get an SSN, the child is determined under a multiple support you must show the individual taxpayer identifi­ agreement, this special support test for di­ Numbers for cation number (ITIN) or adoption taxpayer iden­ vorced or separated parents (or parents who tification number (ATIN) instead of an SSN. live apart) doesn't apply. Dependents Taxpayer identification numbers for ali- You must show the social security number ens. If your dependent is a resident or nonresi­ Phaseout of Exemptions (SSN) of any dependent for whom you claim an dent alien who doesn't have and isn't eligible to exemption in column (2) of line 6c of your Form get an SSN, your dependent must apply for an You lose at least part of the benefit of your ex­ 1040 or Form 1040A. individual taxpayer identification number (ITIN). For details on how to apply, see Form W­7, Ap­ emptions if your adjusted gross income (AGI) is If you don't show the dependent's SSN above a certain amount. For 2016, the phase­ plication for IRS Individual Taxpayer Identifica­ ! when required or if you show an incor­ tion Number. out begins at the following amounts. CAUTION rect SSN, the exemption may be disal­ lowed. Taxpayer identification numbers for adoptees. If you have a child who was placed No SSN. If a person for whom you expect to with you by an authorized placement agency, claim an exemption on your return doesn't have you may be able to claim an exemption for the an SSN, either you or that person should apply child. However, if you can't get an SSN or an for an SSN as soon as possible by filing Form ITIN for the child, you must get an adoption

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taxpayer identification number (ATIN) for the Higher Standard Deduction for Example. Your spouse was born on Febru­ child from the IRS. See Form W­7A, Application Age (65 or Older) ary 14, 1951, and died on February 13, 2016. for Taxpayer Identification Number for Pending Your spouse is considered age 65 at the time of U.S. Adoptions, for details. If you are age 65 or older on the last day of the death. However, if your spouse died on Febru­ year and don't itemize deductions, you are enti­ ary 12, 2016, your spouse isn't considered age tled to a higher standard deduction. You are 65 at the time of death and isn't 65 or older at Standard Deduction considered 65 on the day before your 65th the end of 2016. birthday. Therefore, you can take a higher You can't claim the higher standard de­ standard deduction for 2016 if you were born Most taxpayers have a choice of either taking a duction for an individual other than before January 2, 1952. standard deduction or itemizing their deduc­ yourself and your spouse. tions. If you have a choice, you can use the method that gives you the lower tax. Use Table 7 to figure the standard deduction amount. Examples The standard deduction is a dollar amount that reduces your taxable income. It is a benefit Death of taxpayer. If you are preparing a re­ The following examples illustrate how to deter­ that eliminates the need for many taxpayers to turn for someone who died in 2016, consider mine your standard deduction using Table 6 itemize actual deductions, such as medical ex­ the taxpayer to be 65 or older at the end of and Table 7. penses, charitable contributions, and taxes, on 2016 only if he or she was 65 or older at the Schedule A (Form 1040). The standard deduc­ time of death. Even if the taxpayer was born be­ Example 1. Larry, 46, and Donna, 33, are tion is higher for taxpayers who: fore January 2, 1952, he or she isn't considered filing a joint return for 2016. Neither is blind, and Are 65 or older, or 65 or older at the end of 2016 unless he or she neither can be claimed as a dependent. They Are blind. was 65 or older at the time of death. decide not to itemize their deductions. They use You benefit from the standard deduc­ A person is considered to reach age 65 on Table 6. Their standard deduction is $12,600. TIP tion if your standard deduction is more the day before his or her 65th birthday. than the total of your allowable item­ Example 2. The facts are the same as in ized deductions. Higher Standard Deduction for Example 1, except that Larry is blind at the end Blindness of 2016. Larry and Donna use Table 7. Their standard deduction is $13,850. Persons not eligible for the standard de- If you are blind on the last day of the year and duction. Your standard deduction is zero and Example 3. Bill and Lisa are filing a joint re­ you should itemize any deductions you have if: you don't itemize deductions, you are entitled to a higher standard deduction. turn for 2016. Both are over age 65. Neither is 1. Your filing status is married filing sepa­ blind, and neither can be claimed as a depend­ rately, and your spouse itemizes deduc­ Not totally blind. If you aren't totally blind, you ent. If they don't itemize deductions, they use tions on his or her return, must get a certified statement from an eye doc­ Table 7. Their standard deduction is $15,100. tor (ophthalmologist or optometrist) that: 2. You are filing a tax return for a short tax year because of a change in your annual 1. You can't see better than 20/200 in the Standard Deduction for accounting period, or better eye with glasses or contact lenses, Dependents or 3. You are a nonresident or dual­status alien during the year. You are considered a 2. Your field of vision is 20 degrees or less. The standard deduction for an individual who dual­status alien if you were both a non­ can be claimed as a dependent on another per­ resident and resident alien during the If your eye condition isn't likely to improve son's tax return is generally limited to the year. beyond these limits, the statement should in­ greater of: clude this fact. Keep the statement in your re­ If you are a nonresident alien who is 1. $1,050, or married to a U.S. citizen or resident alien cords. at the end of the year, you can choose to If your vision can be corrected beyond these 2. The individual's earned income for the be treated as a U.S. resident. (See Pub. limits only by contact lenses that you can wear year plus $350 (but not more than the reg­ 519.) If you make this choice, you can take only briefly because of pain, infection, or ulcers, ular standard deduction amount, generally the standard deduction. you can take the higher standard deduction for $6,300). blindness if you otherwise qualify. If an exemption for you can be claimed However, if the individual is 65 or older or blind, the standard deduction may be higher. ! on another person's return (such as Spouse 65 or Older or Blind CAUTION your parents' return), your standard de­ If you (or your spouse if filing jointly) can be duction may be limited. See Standard Deduc­ You can take the higher standard deduction if tion for Dependents, later. claimed as a dependent on someone else's re­ your spouse is age 65 or older or blind and: turn, use Table 8 to determine your standard 1. You file a joint return, or deduction. Standard Deduction Amount 2. You file a separate return and can claim Earned income defined. Earned income an exemption for your spouse because is salaries, wages, tips, professional fees, and The standard deduction amount depends on your spouse had no gross income and other amounts received as pay for work you ac­ your filing status, whether you are 65 or older or can't be claimed as a dependent by an­ tually perform. blind, and whether another taxpayer can claim other taxpayer. For purposes of the standard deduction, an exemption for you. Generally, the standard earned income also includes any part of a taxa­ deduction amounts are adjusted each year for Death of spouse. If your spouse died in 2016 ble scholarship or fellowship grant. See chap­ inflation. The standard deduction amounts for before reaching age 65, you can't take a higher ter 1 of Pub. 970 for more information on what most people are shown in Table 6. standard deduction because of your spouse. qualifies as a scholarship or fellowship grant. Even if your spouse was born before January 2, Decedent's final return. The standard deduc­ 1952, he or she isn't considered 65 or older at Example 1. Michael is 16 years old and tion for a decedent's final tax return is the same the end of 2016 unless he or she was 65 or single. His parents can claim an exemption for as it would have been had the decedent contin­ older at the time of death. him on their 2016 tax return. He has interest in­ ued to live. However, if the decedent wasn't 65 come of $780 and wages of $150. He has no or older at the time of death, the higher stand­ A person is considered to reach age 65 on the day before his or her 65th birthday. itemized deductions. Michael uses Table 8 to ard deduction for age can't be claimed. find his standard deduction. He enters $150 (his earned income) on line 1, $500 ($150 +

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$350) on line 3, $1,050 (the larger of $500 and his standard deduction because it is smaller If you decide to itemize your deductions, $1,050) on line 5, and $6,300 on line 6. His than $6,300, the amount on line 6. complete Schedule A and attach it to your Form standard deduction, on line 7a, is $1,050 (the 1040. Enter the amount from Schedule A, smaller of $1,050 and $6,300). Who Should Itemize line 29, on Form 1040, line 40. Example 2. Joe, a 22­year­old college stu­ Electing to itemize for state tax or other You should itemize deductions if your total de­ dent, can be claimed as a dependent on his pa­ purposes. Even if your itemized deductions ductions are more than the standard deduction rents' 2016 tax return. Joe is married and files a are less than your standard deduction, you can amount. Also, you should itemize if you don't separate return. His wife doesn't itemize deduc­ elect to itemize deductions on your federal re­ qualify for the standard deduction, as discussed tions on her separate return. Joe has $1,500 in turn rather than take the standard deduction. earlier under Persons not eligible for the stand­ interest income and wages of $3,800. He has You may want to do this if, for example, the tax ard deduction. no itemized deductions. Joe finds his standard benefit of itemizing your deductions on your deduction by using Table 8. He enters his You should first figure your itemized deduc­ state tax return is greater than the tax benefit earned income, $3,800, on line 1. He adds lines tions and compare that amount to your stand­ you lose on your federal return by not taking the 1 and 2 and enters $4,150 on line 3. On line 5, ard deduction to make sure you are using the standard deduction. To make this election, you he enters $4,150, the larger of lines 3 and 4. method that gives you the greater benefit. must check the box on line 30 of Schedule A. Because Joe is married filing a separate return, he enters $6,300 on line 6. On line 7a he enters You may be subject to a limit on some Changing your mind. If you don't itemize your $4,150 as his standard deduction because it is ! of your itemized deductions if your ad­ deductions and later find that you should have smaller than $6,300, the amount on line 6. CAUTION justed gross income is more than itemized — or if you itemize your deductions $259,400 ($285,350 if head of household, and later find you shouldn't have — you can Example 3. Amy, who is single, can be $311,300 if married filing jointly or qualifying change your return by filing Form 1040X. claimed as a dependent on her parents' 2016 widow(er), $155,650 if married filing sepa­ tax return. She is 18 years old and blind. She rately). See the Instructions for Schedule A Married persons who filed separate re- has interest income of $1,300 and wages of (Form 1040) for more information on figuring turns. You can change methods of taking de­ $2,900. She has no itemized deductions. Amy the correct amount of your itemized deductions. ductions only if you and your spouse both make uses Table 8 to find her standard deduction. the same changes. Both of you must file a con­ She enters her wages of $2,900 on line 1. She When to itemize. You may benefit from sent to assessment for any additional tax either adds lines 1 and 2 and enters $3,250 on line 3. itemizing your deductions on Schedule A (Form one may owe as a result of the change. On line 5, she enters $3,250, the larger of lines 1040) if you: You and your spouse can use the method 3 and 4. Because she is single, Amy enters that gives you the lower total tax, even though 1. Don't qualify for the standard deduction, or one of you may pay more tax than you would $6,300 on line 6. She enters $3,250 on line 7a. the amount you can claim is limited, This is the smaller of the amounts on lines 5 have paid by using the other method. You both and 6. Because she checked one box in the top 2. Had large uninsured medical and dental must use the same method of claiming deduc­ part of the worksheet, she enters $1,550 on expenses during the year, tions. If one itemizes deductions, the other should itemize because he or she won't qualify line 7b. She then adds the amounts on lines 7a 3. Paid interest and taxes on your home, and 7b and enters her standard deduction of for the standard deduction. See Persons not eli­ $4,800 on line 7c. 4. Had large unreimbursed employee busi­ gible for the standard deduction, earlier. ness expenses or other miscellaneous de­ Example 4. Ed is 18 years old and single. ductions, His parents can claim an exemption for him on 5. Had large uninsured casualty or theft los­ 2016 Standard their 2016 tax return. He has wages of $7,000, ses, interest income of $500, and a business loss of Deduction Tables $3,000. He has no itemized deductions. Ed 6. Made large contributions to qualified chari­ If you are married filing a separate re­ uses Table 8 to figure his standard deduction. ties, or turn and your spouse itemizes deduc­ He enters $4,000 ($7,000 − $3,000) on line 1. 7. Have total itemized deductions that are tions, or if you are a dual­status alien, He adds lines 1 and 2 and enters $4,350 on more than the standard deduction to you can't take the standard deduction even if line 3. On line 5, he enters $4,350, the larger of which you otherwise are entitled. you were born before January 2, 1952, or are lines 3 and 4. Because he is single, Ed enters blind. $6,300 on line 6. On line 7a he enters $4,350 as

Table 6. Standard Deduction Chart for Most People*

IF your filing status is... YOUR standard deduction is... Single or Married filing separately $ 6,300 Married filing jointly or Qualifying widow(er) with dependent child 12,600 Head of household 9,300 *Don't use this chart if you were born before January 2, 1952, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead.

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Table 7. Standard Deduction Chart for People Born Before January 2, 1952, or Who are Blind* Check the correct number of boxes below. Then go to the chart. You: Born before January 2, 1952 Blind Your spouse, if claiming spouse's exemption: Born before January 2, 1952 Blind

Total number of boxes you checked

IF AND THEN your filing status is... the number in the box above is... your standard deduction is... 1 $ 7,850 Single 2 9,400 1 $13,850 Married filing jointly or 2 15,100 Qualifying widow(er) with dependent child 3 16,350 4 17,600 1 $ 7,550

Married filing separately 2 8,800 3 10,050 4 11,300 1 $10,850 Head of household 2 12,400 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead.

Table 8. Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Keep for Your Records

Check the correct number of boxes below. Then go to the worksheet.

You: Born before January 2, 1952 Blind

Your spouse, if claiming spouse's exemption: Born before January 2, 1952 Blind

Total number of boxes you checked

1. Enter your earned income (defined below). If none, enter ­0­. 1.

2. Additional amount. 2. $350

3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,050

5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status. Single or Married filing separately—$6,300 6. Married filing jointly—$12,600 Head of household—$9,300

7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1952, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a. b. If born before January 2, 1952, or blind, multiply $1,550 ($1,250 if married) by the number in the box above. 7b.

c. Add lines 7a and 7b. This is your standard deduction for 2016. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant.

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to place an order and have forms mailed to you This applies to the entire refund, not just within 10 business days. the portion associated with these credits. How To Get Tax Help Download the official IRS2Go app to your Using direct deposit. The fastest way to re­ mobile device to check your refund status. If you have questions about a tax issue, need ceive a tax refund is to combine direct deposit Call the automated refund hotline at help preparing your tax return, or want to down­ and IRS e­file. Direct deposit securely and elec­ 1­800­829­1954. load free publications, forms, or instructions, go tronically transfers your refund directly into your to IRS.gov and find resources that can help you financial account. Eight in 10 taxpayers use di­ Making a tax payment. The IRS uses the lat­ right away. rect deposit to receive their refund. IRS issues est encryption technology to ensure your elec­ more than 90% of refunds in less than 21 days. tronic payments are safe and secure. You can Preparing and filing your tax return. Find make electronic payments online, by phone, free options to prepare and file your return on Delayed refund for returns claiming certain and from a mobile device using the IRS2Go IRS.gov or in your local community if you qual­ credits. Due to changes in the law, the IRS app. Paying electronically is quick, easy, and ify. can’t issue refunds before February 15, 2017, faster than mailing in a check or money order. The Volunteer Income Tax Assistance for returns that claim the earned income credit Go to IRS.gov/payments to make a payment (VITA) program offers free tax help to people (EIC) or the additional child tax credit (ACTC). using any of the following options. who generally make $54,000 or less, persons This applies to the entire refund, not just the IRS Direct Pay: Pay your individual tax bill with disabilities, the elderly, and limited­Eng­ portion associated with these credits. or estimated tax payment directly from lish­speaking taxpayers who need help prepar­ your checking or savings account at no ing their own tax returns. The Tax Counseling Getting a transcript or copy of a return. The cost to you. for the Elderly (TCE) program offers free tax quickest way to get a copy of your tax transcript Debit or credit card: Choose an ap­ help for all taxpayers, particularly those who are is to go to IRS.gov/transcripts. Click on either proved payment processor to pay online, 60 years of age and older. TCE volunteers spe­ "Get Transcript Online" or "Get Transcript by by phone, and by mobile device. cialize in answering questions about pensions Mail" to order a copy of your transcript. If you Electronic Funds Withdrawal: Offered and retirement­related issues unique to seniors. prefer, you can: only when filing your federal taxes using You can go to IRS.gov and click on the Fil­ Order your transcript by calling tax preparation software or through a tax ing tab to see your options for preparing and fil­ 1­800­908­9946. professional. ing your return which include the following. Mail Form 4506­T or Form 4506T­EZ (both Electronic Federal Tax Payment Sys- Free File. Go to IRS.gov/freefile. See if available on IRS.gov). tem: Best option for businesses. Enroll­ you qualify to use brand­name software to ment is required. prepare and e­file your federal tax return Using online tools to help prepare your re- Check or money order: Mail your pay­ for free. turn. Go to IRS.gov/tools for the following. ment to the address listed on the notice or VITA. Go to IRS.gov/vita, download the The Earned Income Tax Credit Assistant instructions. free IRS2Go app, or call 1­800­906­9887 (IRS.gov/eic) determines if you are eligible Cash: If cash is your only option, you may to find the nearest VITA location for free for the EIC. be able to pay your taxes at a participating tax preparation. The Online EIN Application (IRS.gov/ein) retail store. TCE. Go to IRS.gov/tce, download the free helps you get an employer identification IRS2Go app, or call 1­888­227­7669 to number. What if I can’t pay now? Go to IRS.gov/ find the nearest TCE location for free tax The IRS Withholding Calculator (IRS.gov/ payments for more information about your op­ preparation. w4app) estimates the amount you should tions. have withheld from your paycheck for fed­ Apply for an online payment agreement Getting answers to your tax law eral income tax purposes. (IRS.gov/opa) to meet your tax obligation questions. On IRS.gov get answers to The First Time Homebuyer Credit Account in monthly installments if you can’t pay your tax questions anytime, anywhere. Look­up (IRS.gov/homebuyer) tool pro­ your taxes in full today. Once you complete vides information on your repayments and the online process, you will receive imme­ Go to IRS.gov/help or IRS.gov/letushelp account balance. diate notification of whether your agree­ pages for a variety of tools that will help The Sales Tax Deduction Calculator ment has been approved. you get answers to some of the most com­ (IRS.gov/salestax) figures the amount you Use the Offer in Compromise Pre­Qualifier mon tax questions. can claim if you itemize deductions on (IRS.gov/oic) to see if you can settle your Go to IRS.gov/ita for the Interactive Tax Schedule A (Form 1040), choose not to tax debt for less than the full amount you Assistant, a tool that will ask you questions claim state and local income taxes, and owe. on a number of tax law topics and provide you didn’t save your receipts showing the answers. You can print the entire interview sales tax you paid. Checking the status of an amended return. and the final response for your records. Go to IRS.gov and click on Where’s My Go to IRS.gov/pub17 to get Pub. 17, Your Resolving tax-related identity theft issues. Amended Return? (IRS.gov/wmar) under the Federal Income Tax for Individuals, which The IRS doesn’t initiate contact with tax­ “Tools” bar to track the status of Form 1040X features details on tax­saving opportuni­ payers by email or telephone to request amended returns. Please note that it can take ties, 2016 tax changes, and thousands of personal or financial information. This in­ up to 3 weeks from the date you mailed your interactive links to help you find answers to cludes any type of electronic communica­ amended return for it show up in our system your questions. View it online in HTML or tion, such as text messages and social me­ and processing it can take up to 16 weeks. as a PDF or, better yet, download it to your dia channels. mobile device to enjoy eBook features. Go to IRS.gov/idprotection for information Understanding an IRS notice or letter. Go to You may also be able to access tax law in­ and videos. IRS.gov/notices to find additional information formation in your electronic filing software. If your SSN has been lost or stolen or you about responding to an IRS notice or letter. suspect you are a victim of tax­related identity theft, visit IRS.gov/id to learn what Contacting your local IRS office. Keep in Getting tax forms and publications. Go to steps you should take. mind, many questions can be resolved on IRS.gov/forms to view, download, or print all of IRS.gov without visiting an IRS Tax Assistance the forms and publications you may need. You Checking on the status of your refund. Center (TAC). Go to IRS.gov/letushelp for the can also download and view popular tax publi­ Go to IRS.gov/refunds. topics people ask about most. If you still need cations and instructions (including the 1040 in­ Due to changes in the law, the IRS can’t is­ help, IRS TACs provide tax help when a tax is­ structions) on mobile devices as an eBook at no sue refunds before February 15, 2017, for sue can’t be handled online or by phone. All charge. Or, you can go to IRS.gov/orderforms returns that claim the EIC or the ACTC. TACs now provide service by appointment only so you’ll know in advance that you can get the

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service you need without waiting. Before you helps taxpayers and protects taxpayer rights. How Can You Learn About Your visit, go to IRS.gov/taclocator to find the nearest Our job is to ensure that every taxpayer is Taxpayer Rights? TAC, check hours, available services, and ap­ treated fairly and that you know and understand pointment options. Or, on the IRS2Go app, un­ your rights under the Taxpayer Bill of Rights. The Taxpayer Bill of Rights describes 10 basic der the Stay Connected tab, choose the Con­ rights that all taxpayers have when dealing with tact Us option and click on “Local Offices.” What Can the Taxpayer Advocate the IRS. Our Tax Toolkit at Service Do For You? taxpayeradvocate.irs.gov can help you Watching IRS videos. The IRS Video portal understand what these rights mean to you and (IRSvideos.gov) contains video and audio pre­ We can help you resolve problems that you how they apply. These are your rights. Know sentations for individuals, small businesses, can’t resolve with the IRS. And our service is them. Use them. and tax professionals. free. If you qualify for our assistance, you will be assigned to one advocate who will work with How Else Does the Taxpayer Getting tax information in other languages. you throughout the process and will do every­ Advocate Service Help Taxpayers? For taxpayers whose native language isn’t Eng­ thing possible to resolve your issue. TAS can lish, we have the following resources available. help you if: TAS works to resolve large­scale problems that Taxpayers can find information on IRS.gov in Your problem is causing financial difficulty affect many taxpayers. If you know of one of the following languages. for you, your family, or your business, these broad issues, please report it to us at Spanish (IRS.gov/spanish). You face (or your business is facing) an IRS.gov/sams. Chinese (IRS.gov/chinese). immediate threat of adverse action, or Vietnamese (IRS.gov/vietnamese). You’ve tried repeatedly to contact the IRS Korean (IRS.gov/korean). but no one has responded, or the IRS Low Income Taxpayer Russian (IRS.gov/russian). hasn’t responded by the date promised. Clinics The IRS TACs provide over­the­phone inter­ preter service in over 170 languages, and the How Can You Reach Us? Low Income Taxpayer Clinics (LITCs) serve in­ service is available free to taxpayers. dividuals whose income is below a certain level and need to resolve tax problems such as au­ We have offices in every state, the District of dits, appeals, and tax collection disputes. Some Columbia, and Puerto Rico. Your local advo­ The Taxpayer Advocate clinics can provide information about taxpayer cate’s number is in your local directory and at rights and responsibilities in different languages Service Is Here To Help You taxpayeradvocate.irs.gov. You can also call us for individuals who speak English as a second What is the Taxpayer Advocate at 1­877­777­4778. language. To find a clinic near you, visit Service? IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. The Taxpayer Advocate Service (TAS) is an in- dependent organization within the IRS that

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To help us develop a more useful index, please let us know if you have ideas for index entries. Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Filing requirements as Form 8814, parents' election to A dependents (Table 2) 4 E report child's interest and Abroad, citizens living, filing Investment income of child under Earned income: dividends 3 requirements 3 age 18 3, 4 Defined for purposes of standard Form 8857, innocent spouse Absence, temporary 9, 14, 19 Kidnapped 14, 18 deduction 24 relief 7 Accounting periods, joint Social security number 23 Dependent filing requirements Form SS-5, social security returns 7 Stillborn 14 (Table 2) 4 number request 23 Adopted child 13, 19 Child support under pre-1985 Earned income credit: Form W-7, individual taxpayer Taxpayer identification agreement 22 Two persons with same identification number number 23 Child tax credit 12 qualifying child 17 request 23 Advance payment of premium Church employees, filing Elderly persons: Form W-7A, adoption taxpayer tax credit 5 requirements (Table 3) 5 Home for the aged 20 identification number Age: Citizen or resident test 13 Standard deduction for age 65 or request 23 Filing status determination 3 Citizens outside U.S., filing older 24 Foster care payments and Gross income and filing requirements 3 Equitable relief, Innocent expenses 15, 20 requirements (Table 1) 2 Common law marriage 6 spouse 7 Foster child 13, 15, 19, 20 Standard deduction for age 65 or Community property states 8 Exemptions 11–23 Funeral expenses 21 older 24 Cousin 19 Dependents 11 Test 13 Credit, premium tax 5 Personal (See Personal Aliens: Custody of child 14 exemption) G Dual­status (See Dual­status GI Bill benefits 21 taxpayers) Gross income: Nonresident (See Nonresident D F Defined: aliens) Death: Fair rental value 21 Filing requirements Alimony 23 Of child 14 Figures (See Tables and figures) (Table 1) 2 Alternative minimum tax (AMT), Of dependent 9, 19 Filing requirements 3–6 Dependent filing requirements effect on filing requirements Of spouse 3, 6, 11, 19, 24 Filing status 6–11 (Table 2) 4 (Table 3) 5 Of taxpayer 3, 24 Annulled marriages 6 Test 19 Amended returns 8, 25 Decedents 6, 24 Change to: Group-term life insurance 5 (See also Form 1040X) (See also Death of spouse) Joint return after separate Change from itemized to Filing requirements 3 returns 8 standard deduction (or vice Deductions: Separate returns after joint H versa) 25 Personal exemption 11 return 8, 9 Head of household 8, 9 American citizens abroad 3 Standard deduction 24 Determination of 3, 6 Exemption for spouse 11 Annulled marriages, filing Dependents: Head of household 6, 8 Filing requirements (Table 1) 2 status 6 Birth of 19 Marital status, determination Health insurance premiums 21 Armed forces: Born and died within year 23 of 6 Home: Combat zone, signing return for Child's earnings 3 Married filing jointly (See Joint Aged, home for 20 spouse 7 Death of 19 returns) Cost of keeping up 9 Dependency allotments 20 Earned income 3 Married filing Household workers, no GI Bill benefits 21 Exemption for 11 separately (See Married filing exemption for 12 Military quarters allotments 20 Filing requirements 3, 4 separately) Assistance (See Tax help) Married, filing joint return 12, 15 Unmarried persons (See Single ATINs (Adoption taxpayer Not allowed to claim taxpayers) I identification numbers) 23 dependents 12 Food benefits 20 Identity theft 27 Qualifying child 13 Foreign employment, filing Income: Qualifying relative 18 requirements 3 Gross 19 B Social security number 23 Foreign students 13 Tax exempt 20 Birth of child 9 Standard deduction for 24 Form 1040: Individual retirement Blind persons, standard Unearned income 3 Personal exemption 11 arrangements (IRAs): deduction 24 Dependent taxpayer test 12 Social security numbers 23 Filing requirements (Table 3) 5 Disabled: Use of 6, 7 Married filing separately 8 Child 13 Form 1040A: Individual taxpayer identification C Dependent 19 Personal exemption 11 numbers (ITINs) 1, 23 Canada, resident of 11, 13, 19 Divorced parents 14 Social security numbers 23 Innocent spouse relief 7 Capital expenses 21 Divorced taxpayers: Use of 6, 7 Insurance premiums: Child, qualifying 13 Child custody 14 Form 1040EZ: Life 21 Child born alive 14 Filing status 6, 7 Personal exemption 11 Medical 21 Child care expenses 21 Joint returns, responsibility for 7 Use of 6 IRAs (See Individual retirement Child custody 14 Personal exemption 11 Form 1040X: arrangements (IRAs)) Children: Domestic help, no exemption Change of filing status 8 Itemized deductions: Adopted child (See Adoption) for 12 Itemized deductions, change to Changing from standard to Adoption (See Adopted child) Dual-status taxpayers: standard deduction 25 itemized deduction (or vice Birth of child 9, 11 Exemptions 11 Standard deduction, change to versa) 25 Claiming parent, when child is Joint returns not available 7 itemized deductions 25 Choosing to itemize 25 head of household 9 Form 1095-A 5 Married filing separately 25 Custody of 14 Form 1099-B 5 When to itemize 25 Death of child 9, 11 ITINs (Individual taxpayer Dividends of 3 identification numbers) 23

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Missing children, photographs of Scholarships 3, 15, 19, 21, 24 J in IRS publications 2 Self-employed persons: T Joint returns 6, 7 Multiple support agreement 21 Filing requirements (Table 3) 5 Tables and figures 9, 16 Dependents on 19 Gross income 3 (See also Worksheets) Personal exemption 11 Separated parents 14 Filing requirements: Joint return test 12, 15 N Separated taxpayers: Dependents (Table 2) 4 National of the United States 13 Filing status 6 Gross income levels Nonresident aliens 2 Living apart but not legally (Table 1) 2 K Dependents 23 separated 6 Other situations requiring Kidnapped children: Exemptions 11 Personal exemption 11 filing (Table 3) 5 Qualifying child 14 Joint return 7 Separate returns (See Married Standard deduction tables 26 Qualifying relative 18 Spouse 8 filing separately) Taxes, not support 21 Widow(er) with dependent Taxpayer identification Signatures, joint returns 7 Tax-exempt income 20 child 11 number 23 Single taxpayers: Tax help 27 Filing status 6 Tax returns: Gross income filing requirements Amended (See Form 1040X) L O (Table 1) 2 Filing of (See Filing Life insurance premiums 21 Overseas taxpayers 3 How to file and forms 6 requirements) Local income taxes, itemized Personal exemption 11 Joint returns (See Joint returns) deductions 25 Social security and Medicare Who must file 1, 3, 5 Local law violated 19 P taxes: Temporary absences 14, 19 Lodging 21 Parent, claiming head of Reporting of (Table 3) 5 Tiebreaker rules 17 Losses, rental real estate 8 household for 9 Support, not included in 21 Tips, reporting of (Table 3) 5 Parents, divorced or Social security benefits 20 Total support 20 separated 14 Social security numbers (SSNs) Tuition, benefits under GI Bill 21 M Parents who never married 15 for dependents 23 Spouse: Marital status, determination Penalty, failure to file 3 Deceased 6, 7, 11 of 6 Personal exemption 11 U Dual­status alien spouse 7 Married dependents, filing joint Photographs of missing children U.S. citizen or resident 13 Exemption for 11 return 12, 15 in IRS publications 2 U.S. citizens filing abroad, filing Innocent spouse relief 7 Married filing jointly (See Joint Premium tax credit 5 requirements: Nonresident alien 8 returns) Publications (See Tax help) Filing requirements 3 Signing joint returns 7 Married filing separately 7 Puerto Rico, residents of 3 U.S. national 13 Surviving (See Surviving Changing method from or to U.S. possessions, income spouse) itemized deductions 25 from 3 SSNs (See Social security numbers Exemption for spouse 11 Q Unmarried persons (See Single (SSNs) for dependents) Itemized deductions 25 Qualifying: taxpayers) Standard deduction 1, 24, 25 Married taxpayers 6 (See also Surviving spouse) Married filing jointly 6 (See also Joint returns) Child 13 State or local income taxes 25 Age 65 or older spouse, Relative 18 W Stillborn child 14 standard deduction 24 Surviving spouse 10 Welfare benefits 20 Students: Blind spouse, standard Widow/widower 10 What's New 1 Defined 13 deduction 24 Widow/widower (See Surviving Foreign 13 Dual­status alien spouse 7 spouse) Support test: Filing status 6 R Worksheets: Qualifying child 15 Medical insurance premiums 21 Recapture taxes 5 Exemption phaseout 23 Qualifying relative 20 Medical savings accounts Relationship test 13, 19 Head of household status and Surviving spouse: (MSAs, effect on filing Relative, qualifying 18 cost of keeping up home 9 Death of spouse (See Death of requirements (Table 3) 5 Remarriage after divorce 6 Support test 16 spouse) Medicare taxes, not support 21 Rental losses 8 Gross income filing requirements Member of household or Residency test 14 (Table 1) 2 relationship test 19 Single filing status 6 Mexico, resident of 11, 13, 19 Widow(er) with dependent Military (See Armed forces) S Same-sex marriage: child 10, 11 Filing status 6

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