Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 19

ADVERTISEMENT

2017 Form 1040—Line 6c
3. The child is in custody of one or both of the parents for
Post-2008 decree or agreement. If the divorce decree or
more than half of 2017.
separation agreement went into effect after 2008, the noncusto-
dial parent can't include pages from the decree or agreement in-
4. Either of the following applies.
stead of Form 8332. The custodial parent must sign either Form
a. The custodial parent signs Form 8332 or a substantially
8332 or a substantially similar statement the only purpose of
similar statement that he or she won't claim the child as a de-
which is to release the custodial parent's claim to an exemption
pendent for 2017, and the noncustodial parent includes a copy
for a child, and the noncustodial parent must include a copy
of the form or statement with his or her return. If the divorce de-
with his or her return. The form or statement must release the
cree or separation agreement went into effect after 1984 and be-
custodial parent's claim to the child without any conditions. For
fore 2009, the noncustodial parent may be able to include cer-
example, the release must not depend on the noncustodial pa-
tain pages from the decree or agreement instead of Form 8332.
rent paying support.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
Release of exemption revoked. A custodial parent who has
revoked his or her previous release of a claim to exemption for
b. A pre-1985 decree of divorce or separate maintenance or
a child must include a copy of the revocation with his or her re-
written separation agreement between the parents provides that
turn. For details, see Form 8332.
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
Exception to citizen test. If you are a U.S. citizen or U.S. na-
child during 2017.
tional and your adopted child lived with you all year as a mem-
ber of your household, that child meets the requirement to be a
If conditions (1) through (4) apply, only the noncustodial pa-
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
rent can claim the child for purposes of the dependency exemp-
4, question 2.
tion (line 6c) and the child tax credits (lines 52 and 67). Howev-
er, this doesn't allow the noncustodial parent to claim head of
Exception to gross income test. If your relative (including a
household filing status, the credit for child and dependent care
person who lived with you all year as a member of your house-
expenses, the exclusion for dependent care benefits, the earned
hold) is permanently and totally disabled (defined later), certain
income credit, or the health coverage tax credit. See Pub. 501
income for services performed at a sheltered workshop may be
for details.
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
Example. Even if conditions (1) through (4) are met and the
or the other person for special circumstances, such as school,
custodial parent signs Form 8332 or a substantially similar
statement that he or she won’t claim the child as a dependent for
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
2017, this doesn't allow the noncustodial parent to claim the
Also see Children of divorced or separated parents, earlier, or
child as a qualifying child for the earned income credit. The
Kidnapped child, later.
custodial parent or another taxpayer, if eligible, can claim the
child for the earned income credit.
If the person meets all other requirements to be your qualify-
ing child but was born or died in 2017, the person is considered
Custodial and noncustodial parents. The custodial parent is
to have lived with you for more than half of 2017 if your home
the parent with whom the child lived for the greater number of
was this person's home for more than half the time he or she
nights in 2017. The noncustodial parent is the other parent. If
was alive in 2017.
the child was with each parent for an equal number of nights,
Any other person is considered to have lived with you for all
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
of 2017 if the person was born or died in 2017 and your home
was this person's home for the entire time he or she was alive in
at night, rules for a child who is emancipated under state law,
2017.
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
Foster child. A foster child is any child placed with you by an
or agreement must state all three of the following.
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
1. The noncustodial parent can claim the child as a depend-
ent without regard to any condition, such as payment of support.
Kidnapped child. If your child is presumed by law enforce-
2. The other parent won't claim the child as a dependent.
ment authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
3. The years for which the claim is released.
in determining your eligibility for head of household or qualify-
The noncustodial parent must include all of the following pa-
ing widow(er) filing status, the dependency exemption, the
ges from the decree or agreement.
child tax credit, and the earned income credit (EIC). For details,
Cover page (include the other parent's SSN on that page).
see Pub. 501 (Pub. 596 for the EIC).
The pages that include all the information identified in (1)
Married person. If the person is married and files a joint re-
through (3) above.
turn, you can't claim that person as your dependent. However, if
Signature page with the other parent's signature and date
the person is married but doesn't file a joint return or files a
of agreement.
joint return only to claim a refund of withheld income tax or es-
You must include the required information even if you
timated tax paid, you may be able to claim him or her as a de-
!
filed it with your return in an earlier year.
pendent. (See Pub. 501 for details and examples.) In that case,
CAUTION
-19-
Need more information or forms? Visit IRS.gov.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial