Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 22
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922017 Form 1040A—Line 6c
was this person's home for more than half the time he or she
No other person can take any of the six tax benefits listed above
was alive in 2017.
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
Any other person is considered to have lived with you for all
If only one of the persons is the child's parent, the child is
of 2017 if the person was born or died in 2017 and your home
treated as the qualifying child of the parent.
was this person's home for the entire time he or she was alive in
If the parents file a joint return together and can claim the
2017.
child as a qualifying child, the child is treated as the qualifying
Foster child. A foster child is any child placed with you by an
child of the parents.
authorized placement agency or by judgment, decree, or other
If the parents don't file a joint return together but both pa-
order of any court of competent jurisdiction.
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
Kidnapped child. If your child is presumed by law enforce-
lived for the longer period of time in 2017. If the child lived
ment authorities to have been kidnapped by someone who isn't a
with each parent for the same amount of time, the IRS will treat
family member, you may be able to take the child into account
the child as the qualifying child of the parent who had the high-
in determining your eligibility for head of household or qualify-
er adjusted gross income (AGI) for 2017.
ing widow(er) filing status, the dependency exemption, the
If no parent can claim the child as a qualifying child, the
child tax credit, and the earned income credit (EIC). For details,
child is treated as the qualifying child of the person who had the
see Pub. 501 (Pub. 596 for the EIC).
highest AGI for 2017.
Married person. If the person is married and files a joint re-
If a parent can claim the child as a qualifying child but no
turn, you can't claim that person as your dependent. However, if
parent does so claim the child, the child is treated as the qualify-
the person is married but doesn't file a joint return or files a
ing child of the person who had the highest AGI for 2017, but
joint return only to claim a refund of withheld income tax or es-
only if that person's AGI is higher than the highest AGI of any
timated tax paid, you may be able to claim him or her as a de-
parent of the child who can claim the child.
pendent. (See Pub. 501 for details and examples.) In that case,
Example. Your daughter meets the conditions to be a quali-
go to Step 2, question 3 (for a qualifying child) or Step 4, ques-
fying child for both you and your mother. Your daughter doesn't
tion 4 (for a qualifying relative).
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
Multiple support agreements. If no one person contributed
can claim your daughter as a qualifying child for all of the six
over half of the support of your relative (or a person who lived
tax benefits listed earlier for which you otherwise qualify. Your
with you all year as a member of your household) but you and
mother can't claim any of those six tax benefits based on your
another person(s) provided more than half of your relative's
daughter. However, if your mother's AGI is higher than yours
support, special rules may apply that would treat you as having
and you don't claim your daughter as a qualifying child, your
provided over half of the support. For details, see Pub. 501.
daughter is the qualifying child of your mother.
Permanently and totally disabled. A person is permanently
For more details and examples, see Pub. 501.
and totally disabled if, at any time in 2017, the person can't en-
If you will be claiming the child as a qualifying child, go to
gage in any substantial gainful activity because of a physical or
Step 2. Otherwise, stop; you can't claim any benefits based on
mental condition and a doctor has determined that this condition
this child.
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Social security number. You must enter each dependent's so-
Public assistance payments. If you received payments under
cial security number (SSN). Be sure the name and SSN entered
the Temporary Assistance for Needy Families (TANF) program
agree with the dependent's social security card. Otherwise, at
or other public assistance program and you used the money to
the time we process your return, we may disallow the exemp-
support another person, see Pub. 501.
tion claimed for the dependent and reduce or disallow any other
tax benefits (such as the child tax credit) based on that depend-
Qualifying child of more than one person. Even if a child
ent. If the name or SSN on the dependent's social security card
meets the conditions to be the qualifying child of more than one
isn't correct, or you need to get an SSN for your dependent, con-
person, only one person can claim the child as a qualifying child
tact the Social Security Administration. See
Social Security
for all of the following tax benefits, unless the special rule for
Number
(SSN), earlier. If your dependent won't have a number
Children of divorced or separated
parents, described earlier,
by the date your return is due, see
What If You Can't File on
applies.
Time?
earlier.
1. Dependency exemption (line 6c).
If your dependent child was born and died in 2017 and you
2. Child tax credits (lines 35 and 43).
don't have an SSN for the child, enter “Died” in column (2) and
3. Head of household filing status (line 4).
include a copy of the child's birth certificate, death certificate,
or hospital records. The document must show the child was
4. Credit for child and dependent care expenses (line 31).
born alive.
5. Exclusion for dependent care benefits (Form 2441, Part
If you didn't have an SSN (or ITIN) by the due date of your
III).
2017 return (including extensions), you can't claim the child tax
6. Earned income credit (lines 42a and 42b).
credit on either your original or an amended 2017 return, even if
-22-
Need more information or forms? Visit IRS.gov.
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