Publication 501 - Exemptions, Standard Deduction, And Filing Information

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Child’s place of residence. Children usually

You provided housing in your main home

for a period of at least 60 consecutive

are citizens or residents of the country of their

days ending in 2009 to a person displaced

parents.

Dependent Taxpayer Test

by the storms, tornadoes, or flooding in a

If you were a U.S. citizen when your child

Midwestern disaster area.

was born, the child may be a U.S. citizen even if

If you could be claimed as a dependent by an-

the other parent was a nonresident alien and the

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other person, you cannot claim anyone else as a

The person lived in a Midwestern disaster

child was born in a foreign country. If so, this test

dependent. Even if you have a qualifying child or

area when the disaster occurred.

is met.

qualifying relative, you cannot claim that person

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You did not receive rent or any other

as a dependent.

Foreign students’ place of residence. For-

amount for providing the housing.

If you are filing a joint return and your spouse

eign students brought to this country under a

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could be claimed as a dependent by someone

You did not claim the maximum additional

qualified international education exchange pro-

else, you and your spouse cannot claim any

exemption amount of $2,000 in 2008.

gram and placed in American homes for a tem-

dependents on your joint return.

porary period generally are not U.S. residents

You cannot claim this exemption in 2009 for a

and do not meet this test. You cannot claim an

person for whom you claimed this type of ex-

exemption for them. However, if you provided a

Joint Return Test

emption in 2008.

home for a foreign student, you may be able to

To claim the additional exemption amount,

take a charitable contribution deduction. See

You generally cannot claim a married person as

file Form 8914, Exemption Amount for Taxpay-

Expenses Paid for Student Living With You in

a dependent if he or she files a joint return.

ers Housing Midwestern Displaced Individuals.

Publication 526, Charitable Contributions.

For more information, see Publication 4492-B,

Exception. An exception to the joint return

Information for Affected Taxpayers in the Mid-

U.S. national. A U.S. national is an individual

test applies if your child and his or her spouse

western Disaster Areas.

who, although not a U.S. citizen, owes his or her

file a joint return merely as a claim for refund and

allegiance to the United States. U.S. nationals

no tax liability would exist for either spouse on

include American Samoans and Northern Mari-

separate returns.

ana Islanders who chose to become U.S. na-

Exemptions for

tionals instead of U.S. citizens.

Example 1. You supported your 18-year-old

daughter, and she lived with you all year while

Dependents

Qualifying Child

her husband was in the Armed Forces. The

couple files a joint return. You cannot take an

There are six tests that must be met for a child to

You are allowed one exemption for each person

exemption for your daughter.

be your qualifying child. The six tests are:

you can claim as a dependent. You can claim an

exemption for a dependent even if your depen-

Example 2. Your 18-year-old son and his

1. Relationship,

dent files a return.

17-year-old wife had $800 of interest income

and no other income. Neither is required to file a

2. Age,

The term “dependent” means:

tax return. Taxes were taken out of their interest

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3. Residency,

A qualifying child, or

income due to backup withholding so they file a

joint return only to get a refund of the withheld

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4. Support,

A qualifying relative.

taxes. The exception to the joint return test ap-

5. Joint return, and

The terms

“qualifying

child” and

“qualifying rela-

plies, so you are not disqualified from claiming

tive” are defined later.

an exemption for each of them just because they

6. Special test for qualifying child of more

file a joint return. You can claim exemptions for

than one person.

You can claim an exemption for a qualifying

each of them if all the other tests to do so are

child or qualifying relative only if these three

These tests are explained next.

met.

tests are met.

Example 3. The facts are the same as in

1. Dependent taxpayer test.

Relationship Test

Example 2

except your son had $2,000 of wages

2. Joint return test.

and no interest income or backup withholding.

To meet this test, a child must be:

No taxes were taken out of his pay and he and

3. Citizen or resident test.

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Your son, daughter, stepchild, foster child,

his wife are not required to file a tax return, but

These three tests are explained in detail later.

or a descendant (for example, your

they file a joint return to claim a making work pay

grandchild) of any of them, or

All the requirements for claiming an exemp-

credit of $124 and get a refund of that amount.

tion for a dependent are summarized in

Table

They file the return to get the making work pay

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Your brother, sister, half brother, half sis-

credit, so they are not filing it only as a claim for

ter, stepbrother, stepsister, or a descen-

refund. The exception to the joint return test

Dependent not allowed a personal

dant (for example, your niece or nephew)

does not apply, so you cannot claim an exemp-

exemption. If you can claim an ex-

of any of them.

tion for either of them.

emption for your dependent, the de-

CAUTION

pendent cannot claim his or her own personal

Adopted child. An adopted child is always

exemption on his or her own tax return. This is

Citizen or Resident Test

treated as your own child. The term “adopted

true even if you do not claim the dependent’s

child” includes a child who was lawfully placed

exemption on your return or if the exemption will

You cannot claim a person as a dependent un-

with you for legal adoption.

be reduced under the phaseout rule described

less that person is a U.S. citizen, U.S. resident

under

Phaseout of

Exemptions, later.

alien, U.S. national, or a resident of Canada or

Foster child. A foster child is an individual

Mexico. However, there is an exception for cer-

who is placed with you by an authorized place-

Housekeepers, maids, or servants. If these

tain adopted children, as explained next.

ment agency or by judgment, decree, or other

people work for you, you cannot claim exemp-

order of any court of competent jurisdiction.

tions for them.

Exception for adopted child. If you are a

U.S. citizen or U.S. national who has legally

Age Test

Child tax credit. You may be entitled to a child

adopted a child who is not a U.S. citizen, U.S.

tax credit for each qualifying child who was

resident alien, or U.S. national, this test is met if

To meet this test, a child must be:

under age 17 at the end of the year if you

the child lived with you as a member of your

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claimed an exemption for that child. For more

household all year. This exception also applies if

Under age 19 at the end of the year and

information, see the instructions in your tax

the child was lawfully placed with you for legal

younger than you (or your spouse if filing

forms package.

adoption.

jointly),

Publication 501 (2009)

Page 11

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 11

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