Publication 501 - Exemptions, Standard Deduction, And Filing Information

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Vocational high school students. Stu-

This treatment applies for all years until the

At that parent’s home, whether or not the

dents who work on “co-op” jobs in private indus-

child is returned. However, the last year this

parent is present, or

try as a part of a school’s regular course of

treatment can apply is the earlier of:

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In the company of the parent, when the

classroom and practical training are considered

child does not sleep at a parent’s home

1. The year there is a determination that the

full-time students.

(for example, the parent and child are on

child is dead, or

vacation together).

Permanently and totally disabled. Your

2. The year the child would have reached

child is permanently and totally disabled if both

age 18.

Equal number of nights. If the child lived

of the following apply.

with each parent for an equal number of nights

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Children of divorced or separated parents or

He or she cannot engage in any substan-

during the year, the custodial parent is the par-

parents who live apart. In most cases, be-

tial gainful activity because of a physical or

ent with the higher adjusted gross income.

cause of the residency test, a child of divorced or

mental condition.

December 31. The night of December 31 is

separated parents is the qualifying child of the

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A doctor determines the condition has

treated as part of the year in which it begins. For

custodial parent. However, the child will be

lasted or can be expected to last continu-

example, December 31, 2009, is treated as part

treated as the qualifying child of the noncus-

ously for at least a year or can lead to

of 2009.

todial parent if all four of the following state-

death.

ments are true.

Emancipated child. If a child is emanci-

pated under state law, the child is treated as not

1. The parents:

Residency Test

living with either parent. See Examples

and 6.

a. Are divorced or legally separated under

Absences. If a child was not with either par-

To meet this test, your child must have lived with

a decree of divorce or separate mainte-

ent on a particular night (because, for example,

you for more than half of the year. There are

nance,

exceptions for temporary absences, children

the child was staying at a friend’s house), the

who were born or died during the year, kid-

b. Are separated under a written separa-

child is treated as living with the parent with

napped children, and children of divorced or

tion agreement, or

whom the child normally would have lived for

separated parents.

that night, except for the absence. But if it cannot

c. Lived apart at all times during the last 6

be determined with which parent the child nor-

months of the year, whether or not they

Temporary absences. Your child is consid-

mally would have lived or if the child would not

are or were married.

ered to have lived with you during periods of

have lived with either parent that night, the child

time when one of you, or both, are temporarily

is treated as not living with either parent that

2. The child received over half of his or her

absent due to special circumstances such as:

night.

support for the year from the parents.

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Illness,

Parent works at night. If, due to a parent’s

3. The child is in the custody of one or both

nighttime work schedule, a child lives for a

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parents for more than half of the year.

Education,

greater number of days but not nights with the

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4. Either of the following statements is true.

Business,

parent who works at night, that parent is treated

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as the custodial parent. On a school day, the

Vacation, or

a. The custodial parent signs a written

child is treated as living at the primary residence

declaration, discussed later, that he or

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Military service.

registered with the school.

she will not claim the child as a depen-

dent for the year, and the noncustodial

Example 1 – child lived with one parent

Death or birth of child. A child who was born

parent attaches this written declaration

greater number of nights. You and your

or died during the year is treated as having lived

to his or her return. (If the decree or

child’s other parent are divorced. In 2009, your

with you all year if your home was the child’s

agreement went into effect after 1984

child lived with you 210 nights and with the other

home the entire time he or she was alive during

and before 2009, see

Post-1984 and

parent 155 nights. You are the custodial parent.

the year. The same is true if the child lived with

pre-2009 divorce decree or separation

you all year except for any required hospital stay

agreement, later. If the decree or agree-

Example 2 – child is away at camp. In

following birth.

ment went into effect after 2008, see

2009, your daughter lives with each parent for

Post-2008 divorce decree or separation

Child born alive. You may be able to claim

alternate weeks. In the summer, she spends 6

agreement, later.)

an exemption for a child who was born alive

weeks at summer camp. During the time she is

during the year, even if the child lived only for a

b. A pre-1985 decree of divorce or sepa-

at camp, she is treated as living with you for 3

moment. State or local law must treat the child

rate maintenance or written separation

weeks and with her other parent, your

as having been born alive. There must be proof

agreement that applies to 2009 states

ex-spouse, for 3 weeks because this is how long

of a live birth shown by an official document,

that the noncustodial parent can claim

she would have lived with each parent if she had

such as a birth certificate. The child must be

the child as a dependent, the decree or

not attended summer camp.

your qualifying child or qualifying relative, and all

agreement was not changed after 1984

the other tests to claim an exemption for a de-

to say the noncustodial parent cannot

Example 3 – child lived same number of

pendent must be met.

claim the child as a dependent, and the

days with each parent. Your son lived with

noncustodial parent provides at least

Stillborn child. You cannot claim an ex-

you 180 nights during the year and lived the

$600 for the child’s support during the

emption for a stillborn child.

same number of nights with his other parent,

year.

your ex-spouse. Your adjusted gross income is

Kidnapped child. You can treat your child as

$40,000. Your ex-spouse’s adjusted gross in-

Custodial parent and noncustodial parent.

meeting the residency test even if the child has

come is $25,000. You are treated as your son’s

The custodial parent is the parent with whom the

been kidnapped, but both of the following state-

custodial parent because you have the higher

child lived for the greater number of nights dur-

ments must be true.

adjusted gross income.

ing the year. The other parent is the noncus-

1. The child is presumed by law enforcement

todial parent.

Example 4 – child is at parent’s home but

authorities to have been kidnapped by

If the parents divorced or separated during

with other parent. Your son normally lives

someone who is not a member of your

the year and the child lived with both parents

with you during the week and with his other

family or the child’s family.

before the separation, the custodial parent is the

parent, your ex-spouse, every other weekend.

one with whom the child lived for the greater

You become ill and are hospitalized. The other

2. In the year the kidnapping occurred, the

number of nights during the rest of the year.

parent lives in your home with your son for 10

child lived with you for more than half of

the part of the year before the date of the

A child is treated as living with a parent for a

consecutive days while you are in the hospital.

kidnapping.

night if the child sleeps:

Your son is treated as living with you during this

Publication 501 (2009)

Page 13

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 13

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