Frequently Asked Tax Questions
Filing Requirements, Status, Dependents, Exemptions - Dependents &
Exemptions
Rev. date: 12/21/2012
A prospective adoptive parent in the process of adopting a U.S. citizen or resident needs a taxpayer identifying number (TIN) to claim a dependency exemption and (if eligible) a child tax credit for the child being adopted. If the prospective adoptive parent does not have and is unable to obtain the child's Social Security Number (SSN), the prospective adoptive parent should request an Adoption Taxpayer Identification Number
(ATIN).
An ATIN is available if the child has been placed by an authorized placement agency in the household of a prospective adoptive parent for legal adoption. To obtain an ATIN, use
Form W-7A (PDF),
Application for Taxpayer Identification Number for Pending U.S.
Adoptions. For more information about the ATIN, refer to the Form
W-7A.
If the child is not a U.S. citizen or resident, and the child qualifies as a dependent, the child still requires a TIN. Use
Form W-7 (PDF),
Application for IRS
Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to
Individual Taxpayer Identification Number (ITIN).
Rev. date: 12/21/2012
You may be eligible to claim dependency exemptions for both your niece and her son on your return. In order to claim an exemption for someone as your dependent, the person must meet the following
tests:
- Qualifying child or qualifying relative test
- Dependent taxpayer test
- Citizen or resident test
- Joint return test
Rev. date: 12/19/2012
To be claimed as your dependent, your child must meet the qualifying child test or the qualifying relative test. While the child's age is a factor in the qualifying child test, it is not in the qualifying relative test. An individual meeting the qualifying relative test may be of any
age.
As long as all of the following tests are met, you may claim a dependency exemption for your
child:
- Qualifying child or qualifying relative test,
- Dependent taxpayer test,
- Citizen or resident test, and
- Joint return test.
Rev. date: 12/21/2012
Only one taxpayer may claim a dependency exemption for a child for a tax year. This dependency exemption cannot be split between two or more taxpayers. Generally, the child is the qualifying child of the custodial
parent.
However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if both of the following conditions are
met:
- The custodial parent signs a Form 8332 (PDF),
Release/Revocation of Release of Claim to Exemption for Child by Custodial
Parent, or a substantially similar statement; and,
- The noncustodial parent attaches the Form 8332 or the statement to his or her
return.
In addition, if the custodial parent releases a claim to the dependency exemption for a child, the custodial parent may not claim the child tax credit for that
child.
Refer to
Publication 501,
Exemptions, 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.
Rev. date: 12/21/2012
No. A dependency exemption for a child may only be claimed on one return in a tax
year.
Rev. date: 12/21/2012
Since your children lived with you for the greater part of the year, you are considered the custodial parent. Generally, a child is the qualifying child of the custodial parent. Your husband may be able to claim an exemption for a child if you release a claim to exemption for the child by completing
Form 8332 (PDF),
Release/Revocation of Release of Claim to Exemption for Child by Custodial
Parent, or by signing a substantially similar statement and your husband attaches it to his
return.
- Note that if you release a claim to exemption for a child, you may not claim a child tax credit for that
child.
Refer to
Publication 501,
Exemptions, 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 or parents who live
apart.
Rev. date: 12/21/2012
Child support payments are not deductible by the payer.
- Child support payments are neither deductible by the payer nor taxable income to the
payee.
- The payer of child support may be able to claim the child as a
dependent.
- The parent with whom the child lived for the greater part of the year is the custodial parent for income tax
purposes.
- Generally, the child is the qualifying child of the custodial parent, and the custodial parent is allowed an exemption for the child if the other dependency tests are
met.
- The noncustodial parent may claim an exemption for the child if the custodial parent signs a
Form 8332 (PDF),
Release/Revocation of Release of Claim to Exemption for Child by Custodial
Parent, or a substantially similar statement, and the noncustodial parent attaches it to his or her
return.
Rev. date: 12/21/2012
Federal law determines who may claim a dependency exemption.
- Refer to Publication 504,
Divorced or Separated Individuals,
for more information on the special rule for children of divorced or separated
parents.
Rev. date: 12/21/2012
If your child was born alive during the year, and the dependency tests are met, you may take the full
exemption.
- You may be entitled to a child tax credit for him.
- Please refer to Publication 501,
Exemptions, Standard Deduction and Filing Information.
- Refer to the Instructions for Form 1040 (PDF) for information about the child tax credit.
Rev. date: 12/21/2012
If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependency exemption will be
disallowed.
You have two options.
You could file your income tax return without claiming your daughter as a
dependent.
- After you receive her social security number, you could then amend your return on
Form 1040X (PDF),
Amended U.S. Individual Income Tax Return.
- You have three years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later, to amend the
return.
The other option is to file a
Form 4868 (PDF),
Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return.
- This would give you an additional six months to file your return; by then you should have your daughter's social security
number.
Rev. date: 12/21/2012
You cannot claim a dependency exemption for a stillborn child.
Rev. date: 12/19/2012
If you can claim your daughter as a dependent on your income tax return, she cannot claim herself on her income tax
return.
- If an individual is filing his or her own tax return, and the individual can be claimed as a dependent on someone else's return, the individual cannot claim his or her own personal
exemption.
- In this case, your daughter should check the box on her return indicating that someone else can claim her as a
dependent.
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