Publication 501 - Exemptions, Standard Deduction, And Filing Information

10-day period because he was living in your

signed by the custodial parent and whose only

taxes. The exception to the joint return test ap-

home.

purpose is to release a claim to exemption.

plies, so your son may be your qualifying child if

all the other tests are met.

The noncustodial parent must attach

Example 5 – child emancipated in May.

the required information even if it was

When your son turned age 18 in May 2009, he

Example 3. The facts are the same as in

filed with a return in an earlier year.

CAUTION

became emancipated under the law of the state

Example 2

except your son had $2,000 of wages

where he lives. As a result, he is not considered

and no interest income or backup withholding.

Revocation of release of claim to an ex-

in the custody of his parents for more than half of

No taxes were taken out of his pay and he and

emption. For 2009, new rules allow the custo-

the year. The special rule for children of divorced

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

dial parent to revoke a release of claim to

or separated parents does not apply.

they file a joint return to claim a making work pay

exemption that the custodial parent previously

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

released to the noncustodial parent on Form

Example 6 – child emancipated in August.

They file the return to get the making work pay

8332 or a similar statement. If the custodial

Your daughter lives with you from January 1,

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

parent provides, or makes reasonable efforts to

2009, until May 31, 2009, and lives with her

refund. The exception to the joint return test

provide, the noncustodial parent with written no-

other parent, your ex-spouse, from June 1,

does not apply, so your son is not your qualifying

tice of the revocation in 2009, the revocation can

2009, through the end of the year. She turns 18

child.

be effective no earlier than 2010. The custodial

and is emancipated under state law on August 1,

parent can use Part III of Form 8332 for this

2009. Because she is treated as not living with

purpose and must attach a copy of the revoca-

either parent beginning on August 1, she is

Special Test for Qualifying Child of

tion to his or her return for each tax year he or

treated as living with you the greater number of

More Than One Person

she claims the child as a dependent as a result

nights in 2009. You are the custodial parent.

of the revocation.

Written declaration. The custodial parent

If your qualifying child is not a qualify-

Remarried parent. If you remarry, the sup-

may use either Form 8332 or a similar statement

ing child of anyone else, this test does

TIP

port provided by your new spouse is treated as

(containing the same information required by the

not apply to you and you do not need to

provided by you.

form) to make the written declaration to release

read about it. This is also true if your qualifying

the exemption to the noncustodial parent. The

Parents who never married. This special

child is not a qualifying child of anyone else

noncustodial parent must attach the form or

rule for divorced or separated parents also ap-

except your spouse with whom you file a joint

statement to his or her tax return.

plies to parents who never married and lived

return.

apart at all times during the last 6 months of the

The exemption can be released for 1 year,

year.

If a child is treated as the qualifying

for a number of specified years (for example,

child of the noncustodial parent under

alternate years), or for all future years, as speci-

the rules for children of divorced or

CAUTION

fied in the declaration. If the exemption is re-

Support Test (To Be a

separated parents or parents who live apart,

leased for more than 1 year, the original release

Qualifying Child)

described earlier, see

Applying this special test

must be attached to the return of the noncus-

to divorced or separated parents or parents who

todial parent for the first year, and a copy must

To meet this test, the child cannot have provided

live

apart, later.

be attached for each later year.

more than half of his or her own support for the

Sometimes, a child meets the relationship,

year.

Post-1984 and pre-2009 divorce decree or

age, residency, support, and joint return tests to

This test is different from the support test to

separation agreement. If the divorce decree

be a qualifying child of more than one person.

be a qualifying relative, which is described later.

or separation agreement went into effect after

Although the child is a qualifying child of each of

However, to see what is or is not support, see

1984 and before 2009, the noncustodial parent

these persons, only one person can actually

Support Test (To Be a Qualifying

Relative),

may be able to attach certain pages from the

treat the child as a qualifying child. To meet this

later. If you are not sure whether a child provided

decree or agreement instead of Form 8332. The

special test, you must be the person who can

more than half of his or her own support, you

decree or agreement must state all three of the

treat the child as a qualifying child. Only that

may find

Worksheet 1

helpful.

following.

person can treat the child as a qualifying child to

1. The noncustodial parent can claim the

take all of the following tax benefits (provided the

Scholarships. A scholarship received by a

child as a dependent without regard to any

person is eligible for each benefit).

child who is a full-time student is not taken into

condition, such as payment of support.

account in determining whether the child pro-

•

The exemption for the child.

vided more than half of his or her own support.

2. The custodial parent will not claim the child

•

The child tax credit.

as a dependent for the year.

•

Head of household filing status.

Joint Return Test (To Be a

3. The years for which the noncustodial par-

•

Qualifying Child)

ent, rather than the custodial parent, can

The credit for child and dependent care

claim the child as a dependent.

expenses.

To meet this test, the child cannot file a joint

•

The noncustodial parent must attach all of

The exclusion from income for dependent

return for the year.

the following pages of the decree or agreement

care benefits.

to his or her tax return.

•

Exception. An exception to the joint return

The earned income credit.

•

The cover page (write the other parent’s

test applies if your child and his or her spouse

social security number on this page).

file a joint return merely as a claim for refund.

The other person cannot take any of these

benefits based on this qualifying child. In other

•

The pages that include all of the informa-

Example 1. You supported your 18-year-old

words, you and the other person cannot agree to

tion identified in items (1) through (3)

daughter, and she lived with you all year while

divide these tax benefits between you. The other

above.

her husband was in the Armed Forces. The

person cannot take any of these benefits unless

•

The signature page with the other parent’s

couple files a joint return. Because your daugh-

he or she has a different qualifying child.

signature and the date of the agreement.

ter and her husband file a joint return, she is not

your qualifying child.

Tiebreaker rules. To determine which person

Post-2008 divorce decree or separation

can treat the child as a qualifying child to claim

agreement. Beginning with 2009 tax returns,

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

these six tax benefits, the following tiebreaker

the noncustodial parent can no longer attach

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

rules apply.

pages from the decree or agreement instead of

and no other income. Neither is required to file a

•

Form 8332 if the decree or agreement went into

tax return. Taxes were taken out of their interest

If only one of the persons is the child’s

effect after 2008. The noncustodial parent will

income due to backup withholding so they file a

parent, the child is treated as the qualify-

have to attach Form 8332 or a similar statement

joint return only to get a refund of the withheld

ing child of the parent.

Publication 501 (2009)

Page 14

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 14

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