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

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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
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
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.
5.
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.
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

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