Publication 501 - Exemptions, Standard Deduction, And Filing Information

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You have a child or stepchild for whom

Exemptions for dependents (dependency

you as a dependent, you cannot take an exemp-

you can claim an exemption. This does

exemptions).

tion for yourself even if the other taxpayer does

not include a foster child.

not actually claim you as a dependent.

While each is worth the same amount ($3,650

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This child lived in your home all year, ex-

for 2009), different rules, discussed later, apply

cept for temporary absences. See

Tempo-

to each type.

Your Spouse’s Exemption

rary

absences, earlier, under Head of

Dependent cannot claim a personal exemp-

Household. There are also exceptions, de-

Your spouse is never considered your depen-

tion. If you are entitled to claim an exemption

scribed later, for a child who was born or

dent.

for a dependent (such as your child), that depen-

died during the year and for a kidnapped

dent cannot claim a personal exemption on his

child.

Joint return. On a joint return, you can claim

or her own tax return.

one exemption for yourself and one for your

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You paid more than half the cost of keep-

spouse.

ing up a home for the year. See

Keeping

Exemption for individual displaced by a Mid-

Up a

Home, earlier, under Head of House-

western disaster. You may be able to claim a

Separate return. If you file a separate return,

hold.

$500 exemption if you provided housing to a

you can claim an exemption for your spouse

person displaced by the storms, tornadoes, or

only if your spouse had no gross income, is not

flooding in a Midwestern disaster area. See

Ex-

filing a return, and was not the dependent of

Example. John Reed’s wife died in 2007.

emption for Individual Displaced by a Midwest-

another taxpayer. This is true even if the other

John has not remarried. He has continued dur-

ern

Disaster, later.

taxpayer does not actually claim your spouse as

ing 2008 and 2009 to keep up a home for himself

a dependent. This is also true if your spouse is a

and his child, who lives with him and for whom

How to claim exemptions. How you claim an

nonresident alien.

he can claim an exemption. For 2007 he was

exemption on your tax return depends on which

entitled to file a joint return for himself and his

Head of household. If you qualify for head

form you file.

deceased wife. For 2008 and 2009, he can file

of household filing status because you are con-

as a qualifying widower with a dependent child.

Form 1040EZ filers. If you file Form

sidered unmarried, you can claim an exemption

After 2009, he can file as head of household if he

1040EZ, the exemption amount is combined

for your spouse if the conditions described in the

qualifies.

with the standard deduction and entered on line

preceding paragraph are satisfied.

To claim the exemption for your spouse,

Death or birth. You may be eligible to file as a

check the box on line 6b of Form 1040 or Form

Form 1040A filers. If you file Form 1040A,

qualifying widow(er) with dependent child if the

1040A and enter the name of your spouse in the

complete lines 6a through 6d. The total number

child who qualifies you for this filing status is

space to the right of the box. Enter the SSN or

of exemptions you can claim is the total in the

born or dies during the year. You must have

ITIN of your spouse in the space provided at the

box on line 6d. Also complete line 26.

provided more than half of the cost of keeping up

top of Form 1040 or Form 1040A.

a home that was the child’s main home during

Form 1040 filers. If you file Form 1040,

the entire part of the year he or she was alive.

complete lines 6a through 6d.The total number

Death of spouse. If your spouse died during

of exemptions you can claim is the total in the

Kidnapped child. You may be eligible to file

the year and you file a joint return for yourself

box on line 6d. Also complete line 42.

as a qualifying widow(er) with dependent child,

and your deceased spouse, you generally can

even if the child who qualifies you for this filing

claim your spouse’s exemption under the rules

U.S. citizen or resident alien.

If you are a

status has been kidnapped. You can claim quali-

just explained in

Joint

return. If you file a sepa-

U.S. citizen, U.S. resident alien, U.S. national

fying widow(er) with dependent child filing status

rate return for the year, you may be able to claim

(defined

later) or a resident of Canada or Mex-

if all the following statements are true.

your spouse’s exemption under the rules just

ico, you may qualify for any of the exemptions

described in

Separate

return.

discussed here.

1. The child must be presumed by law en-

If you remarried during the year, you cannot

forcement authorities to have been kid-

take an exemption for your deceased spouse.

Nonresident aliens.

Generally, if you are a

napped by someone who is not a member

If you are a surviving spouse without gross

nonresident alien (other than a resident of Can-

of your family or the child’s family.

income and you remarry in the year your spouse

ada or Mexico, or certain residents of India or

died, you can be claimed as an exemption on

2. In the year of the kidnapping, the child

Korea), you can qualify for only one personal

both the final separate return of your deceased

lived with you for more than half the part of

exemption for yourself. You cannot claim ex-

spouse and the separate return of your new

the year before the kidnapping.

emptions for a spouse or dependents.

spouse for that year. If you file a joint return with

These restrictions do not apply if you are a

3. You would have qualified for qualifying

your new spouse, you can be claimed as an

nonresident alien married to a U. S. citizen or

widow(er) with dependent child filing status

exemption only on that return.

resident alien and have chosen to be treated as

if the child had not been kidnapped.

a resident of the United States.

Divorced or separated spouse. If you ob-

As mentioned earlier, this filing status

More information. For more information on

tained a final decree of divorce or separate

is available for only 2 years following

maintenance by the end of the year, you cannot

exemptions if you are a nonresident alien, see

the year your spouse died.

take your former spouse’s exemption. This rule

chapter 5 in Publication 519.

CAUTION

applies even if you provided all of your former

Dual-status taxpayers. If you have been both

spouse’s support.

a nonresident alien and a resident alien in the

Exemptions

same tax year, you should see Publication 519

Exemption for Individual

for information on determining your exemptions.

Displaced by a Midwestern

Disaster

Exemptions reduce your taxable income. Gen-

Personal Exemptions

erally, you can deduct $3,650 for each exemp-

tion you claim in 2009. If you are entitled to two

You may be able to take an additional exemption

You are generally allowed one exemption for

exemptions for 2009, you would deduct $7,300

amount of $500 for providing housing to a per-

yourself. If you are married, you may be allowed

($3,650 × 2). But you may lose part of the dollar

son displaced by the storms, tornadoes, or

one exemption for your spouse. These are

amount of your exemptions if your adjusted

flooding in a Midwestern disaster area. You can-

called personal exemptions.

gross income is above a certain amount. See

not claim this amount for housing your spouse or

Phaseout of

Exemptions, later.

any of your dependents.

You can take this exemption for up to four

Your Own Exemption

Types of exemptions. There are two types of

individuals. Since the exemption is $500 per

exemptions you may be able to take:

You can take one exemption for yourself unless

person, the maximum you can claim is $2,000.

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Personal exemptions for yourself and your

you can be claimed as a dependent by another

You may be able to take this exemption for 2009

spouse, and

taxpayer. If another taxpayer is entitled to claim

if all of the following are true.

Publication 501 (2009)

Page 10

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 10

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