Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 17
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922017 Form 1040A—Lines 4 and 5
You are married but lived apart from your spouse for the
Married persons who live apart. Even if you weren't di-
last 6 months of 2017 and you meet the other rules under
Mar-
vorced or legally separated at the end of 2017, you are consid-
ried persons who live
apart, later.
ered unmarried if all of the following apply.
You are married to a nonresident alien at any time during
You lived apart from your spouse for the last 6 months of
the year and you don't choose to treat him or her as a resident
2017. Temporary absences for special circumstances, such as
alien.
for business, medical care, school, or military service, count as
Check the box on line 4 only if you are unmarried (or con-
time lived in the home.
sidered unmarried) and either Test 1 or Test 2 applies.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for
Test 1. You paid over half the cost of keeping up a home that
2017.
was the main home for all of 2017 of your parent whom you
Your home was the main home of your child, stepchild,
can claim as a dependent on line 6c, except under a multiple
or foster child for more than half of 2017 (if half or less, see
support agreement (see the line 6c instructions). Your parent
Exception to time lived with you, earlier).
didn't have to live with you.
You can claim this child as your dependent or could
Test 2. You paid over half the cost of keeping up a home in
claim the child except that the child's other parent can claim
which you lived and in which one of the following also lived
him or her under the rule for
Children of divorced or separated
for more than half of the year (if half or less, see Exception to
parents
in the line 6c instructions.
time lived with you).
Adopted child. An adopted child is always treated as your
1. Any person whom you can claim as a dependent on
own child. An adopted child includes a child lawfully placed
line 6c. But don't include:
with you for legal adoption.
a. Your child whom you claim as your dependent because
of the rule for
Children of divorced or separated parents
in the
Foster child. A foster child is any child placed with you by
line 6c instructions,
an authorized placement agency or by judgment, decree, or
other order of any court of competent jurisdiction.
b. Any person who is your dependent only because he or
she lived with you for all of 2017, or
Line 5
c. Any person you claimed as a dependent under a multiple
support agreement. See the line 6c instructions.
Qualifying Widow(er)
2. Your unmarried qualifying child who isn't your depend-
You can check the box on line 5 and use joint return tax rates
ent.
for 2017 if all of the following apply.
3. Your married qualifying child who isn't your dependent
1. Your spouse died in 2015 or 2016 and you didn't remar-
only because you can be claimed as a dependent on line 6c of
ry before the end of 2017.
someone else's 2017 return.
2. You have a child or stepchild (not a foster child) whom
4. Your qualifying child who, even though you are the cus-
you can claim as a dependent or could claim as a dependent ex-
todial parent, isn't your dependent because of the rule for
Chil-
cept that, for 2017:
dren of divorced or separated parents
in the line 6c instruc-
a. The child had gross income of $4,050 or more,
tions.
b. The child filed a joint return, or
If the child isn't claimed as your dependent on line 6c, enter
c. You could be claimed as a dependent on someone else's
the child's name on line 4. If you don't enter the name, it will
return.
take us longer to process your return.
If the child isn't claimed as your dependent on line 6c, enter
Qualifying child. To find out if someone is your qualifying
the child's name on line 4. If you don’t enter the name, it will
child, see Step 1 of the line 6c instructions.
take us longer to process your return.
Dependent. To find out if someone is your dependent, see the
3. This child lived in your home for all of 2017. If the child
instructions for line 6c.
didn't live with you for the required time, see Exception to time
Exception to time lived with you. Temporary absences by
lived with you, later.
you or the other person for special circumstances, such as
4. You paid over half the cost of keeping up your home.
school, vacation, business, medical care, military service, or
detention in a juvenile facility, count as time lived in the home.
5. You could have filed a joint return with your spouse the
Also see
Kidnapped child
in the line 6c instructions, if applica-
year he or she died, even if you didn't actually do so.
ble.
If your spouse died in 2017, you can't file as qualifying wid-
If the person for whom you kept up a home was born or died
ow(er). Instead, see the instructions for line 2.
in 2017, you still may be able to file as head of household. If
Adopted child. An adopted child is always treated as your
the person is your qualifying child, the child must have lived
own child. An adopted child includes a child lawfully placed
with you for more than half the part of the year he or she was
with you for legal adoption.
alive. If the person is anyone else, see Pub. 501.
Dependent. To find out if someone is your dependent, see the
Keeping up a home. To find out what is included in the cost
instructions for line 6c.
of keeping up a home, see Pub. 501.
-17-
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