Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 20
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922017 Form 1040A—Line 6c
Is Your Qualifying Relative
Step 4
AND
Your Dependent?
A qualifying relative is a person who is your...
For whom you provided...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
Over half of his or her support in 2017. But see
Children of divorced or
or
separated
parents,
Multiple support
agreements, and
Kidnapped
child, later.
Brother, sister, half brother, half sister, or a son or daughter of any of them
(for example, your niece or nephew)
1. Does any person meet the conditions to be your qualifying
relative?
or
Yes. Continue
No.
STOP
Father, mother, or an ancestor or sibling of either of them (for example, your
Go to Form 1040A,
grandmother, grandfather, aunt, or uncle)
line 7.
or
2. Was your qualifying relative a U.S. citizen, U.S. national,
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
U.S. resident alien, or a resident of Canada or Mexico? (See
father-in-law, mother-in-law, brother-in-law, or sister-in-law
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
or
Exception to citizen
test, later.)
Yes. Continue
No.
Any other person (other than your spouse) who lived with you all year as a
STOP
member of your household if your relationship didn't violate local law. If the
You can't claim this
person didn't live with you for the required time, see
Exception to time lived
person as a dependent.
with
you, later
3. Was your qualifying relative married?
AND
Yes. See Married
No. Continue
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
who wasn't...
dependent on someone else's 2017 tax return? See Steps 1,
A qualifying child (see Step 1) of any taxpayer for 2017. For this purpose, a
2, and 4.
person isn't a taxpayer if he or she isn't required to file a U.S. income tax
Yes.
No. You can claim this
return and either doesn't file such a return or files only to get a refund of
STOP
person as a dependent.
withheld income tax or estimated tax paid. See Pub. 501 for details and
You can't claim any
Complete Form 1040A,
examples
dependents. Go to Form
line 6c, columns (1)
1040A, line 7.
through (3). Don't check
the box on Form 1040A,
AND
line 6c, column (4).
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
who...
child. An adopted child includes a child lawfully placed with
Had gross income of less than $4,050 in 2017. If the person was permanently
you for legal adoption.
and totally disabled, see
Exception to gross income
test, later
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don't know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependant isn't a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
If you didn't have an SSN (or ITIN) by the due date of your
2017 return (including extensions), you can't claim the child tax
credit on either your original or an amended 2017 return, even if
you later get an SSN (or ITIN). Also, no child tax credit is al-
lowed on your original or an amended 2017 return with respect
-20-
Need more information or forms? Visit IRS.gov.
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