Dependents & Exemptions

IRS Resources

Dependents & Exemptions

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? My husband and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim her and her son as dependents? Is there an age limit on claiming my children as dependents? How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year? My wife and I are married filing separately. We have one son and we meet all of the dependency exemption tests. We contributed an equal amount to our son's support and want to know if we both can claim him on our separate returns? 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? If you pay child support, are you allowed to deduct anything on your taxes or claim the child as an exemption? Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the IRS requirements? 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? 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? My child was stillborn. He died right before he was delivered. Can I claim my child? 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?
Category: Filing Requirements/Status/Dependents/Exemptions
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Page Last Reviewed or Updated: December 05, 2008