21.1 How Many Exemptions May You Claim?

On your 2012 return, you may claim a $3,800 exemption for each of the following:

  • Yourself. You claim an exemption for yourself unless you are the dependent of another taxpayer. If someone else can claim you as a dependent for 2012, you may not claim a personal exemption for yourself on your own return; this is true even if the other person does not actually claim you as a dependent. Similarly, your child or other dependent may not claim an exemption on his or her own return if you can claim an exemption for that child or other dependent.
  • Your spouse. You claim your spouse as an exemption when you file a joint return. If you file a separate return, you claim your spouse as an exemption if he or she has no income and is not a dependent of another person (21.2).
  • Your dependents. A dependent must be either your qualifying child or your qualifying relative. In addition to meeting the tests for a qualifying child or relative, the child/relative must meet a citizen or resident test and if married, generally must file separately (see below for exceptions). Regardless of whether these tests are met, you are not entitled to claim any exemptions if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

Qualifying children. In addition to your biological children, “qualifying children” for exemption purposes can include your stepchildren, foster children, siblings or stepsiblings, and the descendants of any of these, such as your grandchildren, nieces or nephews, provided all of the following tests are met:

1. The child had the same principal place of abode (residence) as you did for more than half of 2012. Temporary absences are disregarded.
2. The child is under age 19 at the end of 2012, or under age 24 at the end of 2012 if a full-time student for at least five months during the year. In addition, the child must be younger than you are, or younger than your spouse if you file jointly. However, if the child is permanently and totally disabled at any time during the year, these age requirements do not apply.
3. The child did not provide more than half of his or her own support (21.3) for 2012.
4. If married, the child does not file a joint return for 2012, unless the return is only a claim for a refund.
See 21.3 for further details on the qualifying child rules, including the tie-breaker rules that determine who can claim the child when the child is a qualifying child of more than one person.

Qualifying relatives. An individual is your qualified relative for 2012 if the following tests are met:

1. The individual is your relative or member of your household (21.4). However, a relative or member of your household cannot be claimed as your qualifying relative if he or she is your qualifying child or is the qualifying child of any other taxpayer.
2. The individual had gross income for 2012 of under $3,800.
3. You contributed over half of the individual’s support for 2012 or more than 10% of his or her support under the multiple support test (21.6).

See 21.4 for further details on the qualifying relative rules.

Additional tests for claiming dependents. Even if a person is your qualifying child or relative, you cannot claim that person as your dependent if any of the following apply:

1. You, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer for the taxable year.
2. The child/relative is not a U.S. citizen or national, or a resident of the U.S., Canada, or Mexico for at least some part of the year; there is an exception for certain adopted children (21.8).
3. If married, the child/relative files a joint return, unless the return is only a claim for refund and neither spouse would owe tax on a separate return (21.9).
- - - - - - - - - -
image Filing Instruction
You Must Report I.D. Numbers for Dependents
You must obtain and report on your return the Social Security number of each dependent claimed. Nonresident and resident aliens not eligible for Social Security numbers must have an individual taxpayer identification number (21.11).
- - - - - - - - - -

Special rules for divorced or separated parents.

See the rules for determining which parent may claim the exemption for their children (21.7).

Death of dependent during the year.

If a dependent who otherwise met the tests for a qualifying child or relative died during the year, you can claim an exemption for that dependent.

Social Security numbers checked by IRS.

The IRS verifies the Social Security numbers for both spouses on a joint return (21.10) and for all claimed dependents (21.11).

..................Content has been hidden....................

You can't read the all page of ebook, please click here login for view all page.
Reset
3.22.51.241