Publication 501 - Exemptions, Standard Deduction, And Filing Information

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Example 4 — qualifying children split be-

If the parents do not file a joint return to-

with you. If you claimed an exemption, the child

tween two persons. The facts are the same

gether but both parents claim the child as

tax credit, or the exclusion for dependent care

as in

Example 1

except you also have two other

benefits for your son, the IRS will disallow your

a qualifying child, the IRS will treat the

young children who are qualifying children of

claim to all these tax benefits, unless you have

child as the qualifying child of the parent

both you and your mother. Only one of you can

another qualifying child. In addition, because

with whom the child lived for the longer

claim each child. However, if your mother’s AGI

you and your husband did not live apart for the

period of time during the year. If the child

is higher than yours, you can allow your mother

last 6 months of the year, your husband cannot

lived with each parent for the same

to claim one or more of the children. For exam-

claim head of household filing status. As a re-

amount of time, the IRS will treat the child

ple, if you claim one child, your mother can claim

sult, his filing status is married filing separately,

as the qualifying child of the parent who

the other two.

so he cannot claim the earned income credit or

had the higher adjusted gross income

the credit for child and dependent care ex-

(AGI) for the year.

Example 5 — taxpayer who is a qualifying

penses.

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child. The facts are the same as in

Example 1

If no parent can claim the child as a quali-

except you are only 18 years old and did not

fying child, the child is treated as the quali-

Example 9 — unmarried parents. You,

provide more than half of your own support for

fying child of the person who had the

your 5-year-old son, and your son’s father lived

the year. This means you are your mother’s

highest AGI for the year.

together all year. You and your son’s father are

qualifying child. If she can claim you as a depen-

not married. Your son is a qualifying child of both

•

If a parent can claim the child as a qualify-

dent, then you cannot claim your daughter as a

you and his father because he meets the rela-

ing child but no parent does so claim the

dependent because of the

Dependent Taxpayer

tionship, age, residency, support, and joint re-

child, the child is treated as the qualifying

Test

explained earlier.

turn tests for both you and his father. Your AGI is

child of the person who had the highest

$12,000 and your son’s father’s AGI is $14,000.

AGI for the year, but only if that person’s

Example 6 — child lived with both parents

Your son’s father agrees to let you claim the

AGI is higher than the highest AGI of any

and grandparent. The facts are the same as

child as a qualifying child. This means you can

Example 1

except that you and your daugh-

of the child’s parents who can claim the

claim him as a qualifying child for the depen-

ter’s father are married to each other, live with

child. If the child’s parents file a joint return

dency exemption, child tax credit, head of

your daughter and your mother, and have AGI of

with each other, this rule can be applied

household filing status, credit for child and de-

$20,000 on a joint return. If you and your hus-

by dividing the parents’ combined AGI

pendent care expenses, exclusion for depen-

band do not claim your daughter as a qualifying

equally between the parents. See

Exam-

dent care benefits, and the earned income

child, your mother can claim her instead. Even

ple

credit, if you qualify for each of those tax benefits

though the AGI on your joint return, $20,000, is

(and if your son’s father does not, in fact, claim

more than your mother’s AGI of $15,000, for this

Subject to these tiebreaker rules, you and the

your son as a qualifying child for any of those tax

purpose each parent’s AGI can be treated as

other person may be able to choose which of

benefits).

$10,000, so your mother’s $15,000 AGI is

you claims the child as a qualifying child.

treated as higher than the highest AGI of any of

Example 10 — unmarried parents claim

the child’s parents who can claim the child.

Example 1 — child lived with parent and

same child. The facts are the same as in

grandparent. You and your 3-year-old daugh-

Example 9

except that you and your son’s father

Example 7 — separated parents. You,

ter Jane lived with your mother all year. You are

both claim your son as a qualifying child. In this

your husband, and your 10-year-old son lived

25 years old, unmarried, and your AGI is $9,000.

case, only your son’s father will be allowed to

together until August 1, 2009, when your hus-

Your mother’s AGI is $15,000. Jane’s father did

treat your son as a qualifying child. This is be-

band moved out of the household. In August and

not live with you or your daughter. The rule

cause his AGI, $14,000, is more than your AGI,

September, your son lived with you. For the rest

explained

earlier

for children of divorced or sep-

$12,000. If you claimed an exemption, the child

of the year, your son lived with your husband,

arated parents or parents who live apart does

tax credit, head of household filing status, credit

the boy’s father. Your son is a qualifying child of

not apply. Jane is a qualifying child of both you

for child and dependent care expenses, exclu-

both you and your husband because your son

and your mother because she meets the rela-

sion for dependent care benefits, or the earned

lived with each of you for more than half the year

tionship, age, residency, support, and joint re-

and because he met the relationship, age, sup-

income credit for your son, the IRS will disallow

turn tests for both you and your mother.

port, and joint return tests for both of you. At the

your claim to all these tax benefits, unless you

However, only one of you can claim her. Jane is

end of the year, you and your husband still were

have another qualifying child.

not a qualifying child of anyone else, including

not divorced, legally separated, or separated

her father. You agree to let your mother claim

Example 11 — child did not live with a par-

under a written separation agreement, so the

Jane. This means your mother can claim Jane

ent. You and your 7-year-old niece, your sis-

rule for children of divorced or separated par-

as a qualifying child for the dependency exemp-

ents or parents who live apart does not apply.

ter’s child, lived with your mother all year. You

tion, child tax credit, head of household filing

are 25 years old, and your AGI is $9,300. Your

You and your husband will file separate re-

mother’s AGI is $15,000. Your niece’s parents

status, credit for child and dependent care ex-

turns. Your husband agrees to let you treat your

penses, exclusion for dependent care benefits,

file jointly, have an AGI of less than $9,000, and

son as a qualifying child. This means, if your

do not live with you or their child. Your niece is a

and the earned income credit, if she qualifies for

husband does not claim your son as a qualifying

qualifying child of both you and your mother

each of those tax benefits (and if you do not

child, you can claim your son as a qualifying

because she meets the relationship, age, resi-

claim Jane as a qualifying child for any of those

child for the dependency exemption, child tax

dency, support, and joint return tests for both

tax benefits).

credit, and exclusion for dependent care bene-

you and your mother. However, only your

fits, if you qualify for each of those tax benefits.

Example 2 — parent has higher AGI than

mother can treat her as a qualifying child. This is

However, you cannot claim head of household

grandparent. The facts are the same as in

because your mother’s AGI, $15,000, is more

filing status because you and your husband did

Example 1

except your AGI is $18,000. Because

than your AGI, $9,300.

not live apart for the last 6 months of the year. As

your mother’s AGI is not higher than yours, she

a result, your filing status is married filing sepa-

cannot claim Jane. Only you can claim Jane.

Applying this special test to divorced or sep-

rately, so you cannot claim the earned income

arated parents or parents who live apart. If

credit or the credit for child and dependent care

Example 3 — two persons claim same

a child is treated as the qualifying child of the

expenses.

child. The facts are the same as in

Example 1

noncustodial parent under the rules described

except that you and your mother both claim Jane

earlier

for children of divorced or separated par-

Example 8 — separated parents claim

as a qualifying child. In this case, you as the

ents or parents who live apart, only the noncus-

same child. The facts are the same as in

child’s parent will be the only one allowed to

todial parent can claim an exemption and the

Example 7

except that you and your husband

claim Jane as a qualifying child. The IRS will

both claim your son as a qualifying child. In this

child tax credit for the child. However, the custo-

disallow your mother’s claim to the six tax bene-

case, only your husband will be allowed to treat

dial parent, if eligible, or other eligible person

fits listed earlier unless she has another qualify-

your son as a qualifying child. This is because,

can claim the child as a qualifying child for head

ing child.

during 2009, the boy lived with him longer than

of household filing status, the credit for child and

Publication 501 (2009)

Page 15

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 15

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