I am a student attending college and working part-time. Do I have to file a tax return?
If you are an individual who may be claimed as a dependent on another person's return and you are single and under age 65, you must file a return if any of the following circumstances apply: first, your unearned income was more than $700. Unearned income includes taxable interest, dividends, capital gains, and trust distributions. If you had an investment loss, your unearned income could be a negative amount. Second, your earned income was more than $4,400. Earned income includes wages, tips, taxable scholarship and fellowship grants, and salaries. Third, your total income was more than the larger of $700 or your earned income (up to $4,150) plus $250. If you file Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, your total income is the same as your adjusted gross income. If you are 65 or older, or married, refer to the instructions in your tax package or Publication 929, Tax Rules for Children and Dependents, or Publication 501, Exemptions, Standard Deduction, and Filing Information.
References:
- Publication 501, Exemptions, Standard Deduction, and Filing Information
- Publication 929, Tax Rules for Children and Dependents
- Form 1040EZ, U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
How much does a student have to make before he or she has to file an income tax return?
If you are an unmarried dependent, you must file a tax return for 2000 if you have earned income of more than $4,400, unearned income of more than $700, or if your gross income is more than $700 and exceeds your earned income by more than $250.
Even if you do not have to file, you should file a federal income tax return to get money back if any of the following apply:
- You had income tax withheld from your pay.
- You qualify for the earned income credit.
- You qualify for the additional child tax credit.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for an explanation of the five exemption tests and filing requirement rules.
References:
My daughter is my dependent and receives dividend income. Does she need to file a federal income tax return?
A federal income tax return usually must be filed for a child whose income includes investment income, such as interest and dividends, and totals more than $700. For more information, refer to Tax Topic 351, Who Must File. There are special rules that affect the tax on certain investment income of a child under age 14. For more information, refer to Tax Topic 553, Tax On A Child's Investment Income, or Publication 929, Tax Rules for Children and Dependents.
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I am divorced and pay child support. My children live with their mother and she claims them on her tax returns. Can I claim head of household?
You can only file as head of household if you meet all of the following requirements:
- You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).
Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household?
You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements:
- You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).
Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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I'm single, live alone, and have no dependents. Can I file as head of household?
No. To use this filing status, you must have paid over half the cost of keeping up a home for you and a child or other qualifying person for over half the year. For detailed information, refer to Tax Topic 353, What is Your Filing Status, or Publication 501, Exemptions, Standard Deduction, and Filing Information.
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My wife and I have been separated since May. She has one child (grandchild) living with her. Can we both file as single?
You and your wife can either file as married filing jointly, or married filing separately. Your wife might qualify as head of household since the grandchild may be a qualifying person for that status. If she does, you would have to file as married filing separately. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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If I moved out of my house on July 1, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses?
You do not qualify for the Child and Dependent Care Credit or the head of household filing status. Because you left your spouse on July 1, you have not lived apart for the last 6 months of the taxable year and are not considered unmarried. Your filing status for the year will either be married filing separately, or married filing jointly. If it is married filing separately, you will not qualify for the Earned Income Credit.
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If two single people (never married) have a child and have always lived together providing equal support for that child, can they both claim head of household status?
Only the person who paid more that half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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As a single parent, can I claim head of household filing status as long as I have a child living with me (no matter what the age of the child) and paid for over half the cost of keeping up a home?
In order to qualify for head of household filing status, the age of the qualifying person is immaterial, but you must meet the other head of household requirements. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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For head of household filing status, do you have to claim a child as a dependent to qualify?
In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is your unmarried child, grandchild, stepchild, or adopted child. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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Can a person claim a girlfriend as a wife if they have a child or do they have to be married?
You are considered married if you are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began. If you are considered married, then you may file as married filing jointly. If you are not considered married, then you would have to file as single or head of household.
In order to claim your girlfriend as a dependent, your relationship must not be in violation of local law, your girlfriend must have lived with you for the entire year, and the following 5 dependency exemption tests must be met:
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for an explanation of the five exemption tests.
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I am adopting a child and do not yet have a social security number for the child. How can I claim the exemption for the child?
Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the ATIN program.
If the child is not a U. S. citizen or resident, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.
References:
My husband and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-husband, and she does not work or have any income of her own. Can I claim her and her son as a dependent?
Your niece doesn't need to live with you for the entire year in order to be claimed as a dependent. She meets the first of five dependency exemption tests, which is the relationship test. She must still meet the other four dependency exemption tests.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Your niece's son did not live with you for the entire year and does not meet the relationship test. Therefore, he cannot be claimed as a dependent. Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information on five exemption tests.
References:
Is there an age limit on claiming children as dependents?
Age will not prevent you from claiming your children as dependents. As long as your child meets the following five dependency exemption tests, you may claim him or her:
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.
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I recently married a Canadian citizen and am still in the process of getting her a social security number. Am I able to claim her as a dependent without her having a social security number? If not, what options do I have?
If you wish to file a joint return with a spouse who does not have an social security number and is not eligible to obtain one at the time you are required to file, or if you wish to claim her as a dependent, your spouse must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS, by completing Form W-7, Application for IRS Individual Taxpayer Identification Number. Otherwise you will have to file as married filing separately. If you do file as married filing separately, you may later amend your return to the filing status married filing jointly when your wife obtains her social security number, provided that happens within 3 years of the due date of the tax return.
References:
- Publication 519, U.S. Tax Guide for Aliens
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
- Form W-7, Application for IRS Individual Taxpayer Identification Number
- Tax Topic 857, Individual Taxpayer Identification Number - Form W-7
How do you claim a child if you agree with your ex-spouse to claim him six months and he claims him the other six months of the year?
The dependency exemption can not be split. The parents need to decide who will claim the child. The parent relinquishing the dependent should sign a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, provide it to the claiming parent, and thus authorize him or her to claim the exemption. The claiming parent would then need to attach the Form 8332 to his or her tax return. Please be aware that if you relinquish the exemption, you are also relinquishing eligibility for the Child Tax Credit.
In the absence of a Form 8332, the special rule for children of divorced or separated parents usually gives the dependency exemption to the custodial parent (the parent who has custody for the larger part of the year). Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501, Exemption, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
References:
My 7 year old son lived in my household for seven months of the year, and I provided all of his support. I paid child support to his other parent for the other five months. Can I claim my son as a dependent and for a child tax credit without Form 8332?
There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent. The custodial parent is defined as the parent who has custody of the child for the greater part of the year. If you can claim your son as a dependent and he is under age 17 at the end of the tax year and a citizen or resident of the United States, you may be able to claim the Child Tax Credit.
Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501, Exemption, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
You can claim your son without Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, but if both parents claim the child as a dependent, both returns will be subject to further IRS review.
References:
What is the tax form number for the custodial parent to sign that allows the noncustodial parent to use the child as a dependent?
The custodial parent should use Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a similar statement, to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return. Please be aware that if the custodial parent relinquishes the exemption, that parent also relinquishes eligibility for the Child Tax Credit.
References:
I have a court order that says I have the tax exemption for my minor child until further order of the court. Can I just send a copy of the court order with my prepared taxes or do I have to have a waiver signed by the other parent?
If your divorce decree or separation agreement went into effect after 1984 and it states you can claim the child as your dependent without regards to any condition, such as payment of support, you can attach a copy of the following pages from the decree or agreement instead of Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents.
- Cover page (write other parents social security number on this page).
- The page that states you can claim the child as a dependent.
- Signature page with the other parent's signature and the date of the agreement.
If the court order that you are referring to in your question is not a divorce decree or separation agreement and is not a modification to an existing divorce decree or separation agreement, then Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, must be attached to your tax return.
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What needs to be done in order to rescind a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents?
The consent of both parents is required in order to revoke Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents. If both former spouses try to claim the child as a dependent, both returns will be subject to further IRS review.
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My divorce decree states my ex-husband is allowed to claim one of our two children that live with me. He is very behind in child support so can I claim both children?
The answer depends on the year of the divorce decree and its exact wording.
- If the divorce decree state's that your spouse must pay child support to claim the child as a dependent and if the child lived with you for more than half the year, then you can claim the child as a dependent on you return. If the divorce decree was executed after 1984 and it unconditionally entitles your spouse to the exemption, then you spouse gets to claim the child as a dependent.
- If the divorce decree that entitles the noncustodial parent to the exemption was executed prior to 1985 (and not modified) and the noncustodial parent paid at least $600 of child support, then the noncustodial parent gets to claim the child as a dependent.
Please refer to Publication 504, Divorced or Separated Individuals, for more information.
References:
My wife and I are filing separate returns. We have one child and want to know if we both can claim him on our separate returns?
A dependency exemption may only be claimed on one return and only by the person who meets the following five tests.
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.
You may want to complete Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, and provide it to the claiming parent to authorize him or her to claim the exemption. The claiming parent would then need to attach Form 8332 to his or her tax return. Please be aware that if you relinquish the exemption, you are also relinquishing eligibility for the Child Tax Credit.
References:
My husband and I were separated the last 11 months of the year and our two children lived with me. My husband provided all the financial support. Who can claim the children as dependents on the tax return?
There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent.
Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501, Exemption, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
You may want to complete Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, and provide it to the claiming parent to authorize him or her to claim the exemption. The claiming parent would then need to attach Form 8332 to his or her tax return. Please be aware that if you relinquish the exemption, you are also relinquishing eligibility for the Child Tax Credit.
References:
If you pay child support, are you allowed to deduct anything on your taxes or claim the child as an exemption?
Nothing can be deducted for the child support payments. Child support payments are neither deductible by the payer nor taxable income to the payee. You may qualify to claim the child as a dependent. There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent. Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
If the parents had never been married, the special rule does not apply and in order to claim an exemption for your dependent child you must meet the following five tests.
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and Publication 504, Divorced or Separated Individuals, for more information.
References:
In a divorce decree, can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?
If the court order is not a divorce decree or separation agreement and it is not a modification to an existing divorce decree or separation agreement, then the "Support Test for Divorced or Separated Parents" will apply. Refer to Publication 501, Exemptions, Standard Deductions, and Filing Information, for details. If the court order is a divorce decree or separation agreement, the answer would depend on the year of the divorce decree and its exact wording. Please refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents. a complete discussion of the special rules.
References:
My child lives at home but is filing her own tax return this year, can I still claim my child when I file?
If a dependent is filing their own tax return, and if they are eligible to be claimed as a dependent on their parent's (or someone else's) return, then they cannot claim their own personal exemption on the tax return they file. In this case, they should check the box on their return that someone else can claim them as a dependent.
If someone is filing their own tax return, and no one else is eligible to claim them as a dependent, then they would claim their personal exemption on the tax return they file and they would not be listed as a dependent on anyone else's return.
References:
Does social security income count towards income in determining whether or not a 19 year retarded child living at home can be used as a dependent on her parent's return?
There are 5 tests that must be met if an individual is to qualify as a dependent. With respect to the gross income test, your child's social security income benefits would not count as income. With respect to the total support test, your child's social security income benefits, if spent for support, will count as being provided for his own support. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
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My 22 year old son was living with me as my dependent for the first seven months of the year. Can I claim him as a dependent on my taxes?
The answer depends on the facts and circumstances. The following five tests must be met for you to claim an exemption for a dependent:
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.
References:
What constitutes proper proof of more than 50% of support?
You must provide more than half of a person's total support during the calendar year to meet the support test. You determine this by comparing what you contributed with the entire amount of support the person received from all sources. There is a worksheet in Publication 501, Exemptions, Standard Deduction and Filing Information, that identifies the elements of support and can assist you in making this determination. Please refer to Publication 552, Record Keeping for Individuals, in regard to what constitutes proof.
References:
When determining if parents can be claimed as dependents, the income test says a gross income of less than $2,700. Is their pension and social security counted as gross income?
Generally, any taxable income is included in gross income. Pension income is included as gross income. However, only the taxable portion of social security is included in gross income.
If you parents are married and file a joint return, they must combine their incomes and their social security and/or equivalent tier 1 railroad retirement benefits when figuring the taxable portion of the benefits. The taxable amount of the benefits is figured on a worksheet in the Form 1040 or 1040A instruction book.
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My mother receives about $7,500 per year in social security and lives with me. Can I claim her as a dependent on my tax return?
If you want to claim a person as your dependent, there are five tests that must be met. They are:
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
These tests are explained in Publication 501, Exemptions, Standard Deduction, and Filing Information.
References:
My son was born on December 31st. Can I claim him as a dependent? If so, will he be also qualified for the Child Tax Credit?
If your child was born alive during the year, and the exemption tests are met, you can take the full exemption. You would be entitled to a Child Tax Credit for each of your children for whom you can claim an exemption. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information. Please Refer to the Instructions to Form 1040 for information about the Child Tax Credit.
References:
My daughter was born at the end of the year. We are still waiting for a social security number. Can I send in my return and later supply the social security number for her?
If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependent exemption will be disallowed. You could file your income tax return without claiming your daughter as a dependent. After you receive her social security number, you could then amend your return on Form 1040X, Amended U.S. Individual Income Tax Return. You have three years from the later of the due date of the return or from the date the return was filed to amend the return.
The other option is to file a Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This would give you an additional four months to file your return; by then you should have your daughter's social security number.
References:
- Form 1040X, Amended U.S. Individual Income Tax Return
- Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Tax Topic 354, Dependents
I have a child that was born in December and I still have not received his social security number. Is the social security number required for me to claim him as a dependent?
Yes. You must enter each dependent's Taxpayer Identification Number (TIN), either social security number or ITIN, on Form 1040/1040A Line 6c column 2. If you do not enter the correct TIN, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the earned income credit, or child tax credit) based on the dependent. If it is close to the filing date and you still have not received an ITIN or social security number you may want to consider filing a Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and the Instructions to Form 1040, U.S. Individual Income Tax Return, for more information.
References:
My child was born alive and died three hours later. I have a birth certificate for my child. Can I claim my child as a dependent and take a full exemption for my child?
Yes. Since your child was born alive during the year and all 5 exemption tests are met, you can take the full exemption. You would also qualify for the Child Tax Credit. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information. Please refer to the Instructions to Form 1040, U.S. Individual Income Tax Return, for information about the Child Tax Credit.
Since you will not be able to get a social security number for your child, you may attach a copy of the child's birth certificate to the tax return and enter "DIED" in column 2 of line 6c of your Form 1040 or Form 1040A.
References:
My child was stillborn. He died right before he was delivered. Can I claim my child?
You cannot claim a dependency exemption for a stillborn child. Please refer to Publication 501, Exemption, Standard Deduction, and Filing Information, for more information.
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If you have a child who works, but is still in high school, can the parents claim him or her as a dependent or does the student file his or her own taxes?
You can claim your child as a dependent as long as you meet the five dependency exemption tests and your child does not claim his personal exemption. Your child was a full time student under the age of 24 at the end of the year and is therefore not subject to the gross income test. The child should file his own tax return, but should not claim his personal exemption.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.
References:
If I claim my daughter as a dependent because she is a full time college student, can she claim herself as a dependent when she files her return?
If you claim your daughter as a dependent on your income tax return, she cannot also claim herself as a dependent on her income tax return.
If a dependent is filing their own tax return, and if they are eligible to be claimed as a dependent on their parent's (or someone else's) return, then they cannot claim their own personal exemption on the tax return they file. In this case, they should check the box on their return that someone else can claim them as a dependent.
If someone is filing their own tax return, and no one else is eligible to claim them as a dependent, then they would claim their personal exemption on the tax return they file and they would not be listed as a dependent on anyone else's return.
References:
My child is 21, and goes to college part-time. Can I claim her as a dependent or does she have to be a full-time student before I can claim her?
Your child is over the age of 19 and not a full-time student. Therefore, she is subject to the gross income test. In 2000, if her gross income was $2,800 or more, you would not be able to claim her as a dependent. If her gross income was less than $2,800 and she meets the following five tests you may claim the dependency exemptions for her:
- Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for complete explanation of the five exemption tests.
References:
I have a dependent child, a full-time student, who is 24 years old as of the end of the tax year. Can I still claim this child as a deduction on my tax return? Does it matter how much money he makes? Does it make a difference if he puts all of his wages in the bank?
You can claim your child as a dependent as long as you meet the five dependency exemption tests. Since your child was not under the age of 24 as of the end of the tax year, he is subject to the gross income test. The amount of money he makes will be considered in determining the gross income test. If he puts all his wages in the bank and does not use it for his support, it will not be counted in the support test. Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.
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