Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 18

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2017 Form 1040A—Lines 5 and 6b
Exception to time lived with you. Temporary absences by
Exemptions
you or the child for special circumstances, such as school, va-
cation, business, medical care, military service, or detention in
a juvenile facility, count as time lived in the home. Also see
You can deduct $4,050 on line 26 for each exemption you can
Kidnapped child
in the line 6c instructions, if applicable.
take.
A child is considered to have lived with you for all of 2017
Line 6b
if the child was born or died in 2017 and your home was the
child's home for the entire time he or she was alive.
Spouse
Keeping up a home. To find out what is included in the cost
Check the box on line 6b if either of the following applies.
of keeping up a home, see Pub. 501.
1. Your filing status is married filing jointly and your
spouse can't be claimed as a dependent on another person's re-
turn.
2. You were married at the end of 2017, your filing status
is married filing separately or head of household, and both of
the following apply.
a. Your spouse had no income and isn't filing a return.
b. Your spouse can't be claimed as a dependent on another
person's return.
If your filing status is head of household and you check the
box on line 6b, enter the name of your spouse on the line next
to line 6b. Also, enter your spouse's social security number in
the space provided at the top of your return. If you became di-
vorced or legally separated during 2017, you can't take an ex-
emption for your former spouse.
Death of your spouse. If your spouse died in 2017 and you
didn't remarry by the end of 2017, check the box on line 6b if
you could have taken an exemption for your spouse on the date
of death. For other filing instructions, see
Death of a taxpayer
under General Instructions, later.
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Need more information or forms? Visit IRS.gov.

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