Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 20

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2017 Form 1040—Line 6c
go to Step 2, question 3 (for a qualifying child) or Step 4, ques-
only if that person's AGI is higher than the highest AGI of any
tion 4 (for a qualifying relative).
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a quali-
Multiple support agreements. If no one person contributed
fying child for both you and your mother. Your daughter doesn't
over half of the support of your relative (or a person who lived
meet the conditions to be a qualifying child of any other person,
with you all year as a member of your household) but you and
including her other parent. Under the rules just described, you
another person(s) provided more than half of your relative's
can claim your daughter as a qualifying child for all of the six
support, special rules may apply that would treat you as having
tax benefits just listed for which you otherwise qualify. Your
provided over half of the support. For details, see Pub. 501.
mother can't claim any of those six tax benefits based on your
Permanently and totally disabled. A person is permanently
daughter. However, if your mother's AGI is higher than yours
and totally disabled if, at any time in 2017, the person can't en-
and you do not claim your daughter as a qualifying child, your
gage in any substantial gainful activity because of a physical or
daughter is the qualifying child of your mother.
mental condition and a doctor has determined that this condition
For more details and examples, see Pub. 501.
has lasted or can be expected to last continuously for at least a
If you will be claiming the child as a qualifying child, go to
year or can be expected to lead to death.
Step 2. Otherwise, stop; you can't claim any benefits based on
Public assistance payments. If you received payments under
this child.
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
Social security number. You must enter each dependent's so-
support another person, see Pub. 501.
cial security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
Qualifying child of more than one person. Even if a child
the time we process your return, we may disallow the exemp-
meets the conditions to be the qualifying child of more than one
tion claimed for the dependent and reduce or disallow any other
person, only one person can claim the child as a qualifying child
tax benefits (such as the child tax credit) based on that depend-
for all of the following tax benefits, unless the special rule for
ent. If the name or SSN on the dependent's social security card
Children of divorced or separated parents, described earlier,
isn't correct or you need to get an SSN for your dependent, con-
applies.
tact the Social Security Administration. See Social Security
1. Dependency exemption (line 6c).
Number (SSN), earlier. If your dependent won't have a number
2. Child tax credits (lines 52 and 67).
by the date your return is due, see What if You Can't File on
Time? earlier.
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 49).
If your dependent child was born and died in 2017 and you
do not have an SSN for the child, enter “Died” in column (2)
5. Exclusion for dependent care benefits (Form 2441, Part
and include a copy of the child's birth certificate, death certifi-
III).
cate, or hospital records. The document must show the child
6. Earned income credit (lines 66a and 66b).
was born alive.
No other person can take any of the six tax benefits just listed
If you didn't have an SSN (or ITIN) by the due date of your
based on the qualifying child. If you and any other person can
2017 return (including extensions), you can't claim the child tax
claim the child as a qualifying child, the following rules apply.
credit on either your original or an amended 2017 return, even if
If only one of the persons is the child's parent, the child is
you later get an SSN (or ITIN). Also, no child tax credit is al-
treated as the qualifying child of the parent.
lowed on your original or an amended 2017 return with respect
If the parents file a joint return together and can claim the
to a child who didn't have an SSN, ATIN, or ITIN by the due
child as a qualifying child, the child is treated as the qualifying
date of your return (including extensions), even if that child lat-
child of the parents.
er gets one of those numbers.
If the parents don’t file a joint return together but both pa-
If you apply for an ATIN or an ITIN on or before the due
rents claim the child as a qualifying child, the IRS will treat the
date of your 2017 return (including extensions) and the IRS is-
child as the qualifying child of the parent with whom the child
sues you an ATIN or an ITIN as a result of the application, the
lived for the longer period of time in 2017. If the child lived
IRS will consider your ATIN or ITIN as issued on or before the
with each parent for the same amount of time, the IRS will treat
due date of your return.
the child as the qualifying child of the parent who had the high-
Student. A student is a child who during any part of 5 calendar
er adjusted gross income (AGI) for 2017.
months of 2017 was enrolled as a full-time student at a school,
If no parent can claim the child as a qualifying child, the
or took a full-time, on-farm training course given by a school or
child is treated as the qualifying child of the person who had the
a state, county, or local government agency. A school includes a
highest AGI for 2017.
technical, trade, or mechanical school. It doesn't include an
If a parent can claim the child as a qualifying child but no
on-the-job training course, correspondence school, or school of-
parent does so claim the child, the child is treated as the qualify-
fering courses only through the Internet.
ing child of the person who had the highest AGI for 2017, but
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Need more information or forms? Visit IRS.gov.

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