Publication 501 - Exemptions, Standard Deduction, And Filing Information

Age. Unlike a qualifying child, a qualifying rel-

dependent care expenses, the exclusion for de-

tax return. Both your friend and her child are

ative can be any age. There is no age test for a

your qualifying relatives if the member of house-

pendent care benefits, and the earned income

qualifying relative.

hold or relationship test, gross income test, and

credit. If the child is the qualifying child of more

support test are met.

than one person for these benefits, then the

Kidnapped child. You can treat a child as

tiebreaker rules determine which person can

your qualifying relative even if the child has been

Example 2 — return filed to claim refund.

treat the child as a qualifying child.

kidnapped, but both of the following statements

The facts are the same as in

Example 1

except

must be true.

your friend had wages of $1,500 during the year

Example 1. You and your 5-year-old son

and had income tax withheld from her wages.

lived all year with your mother, who paid the

1. The child is presumed by law enforcement

She files a return only to get a refund of the

entire cost of keeping up the home. Your AGI is

authorities to have been kidnapped by

income tax withheld and does not claim the

$10,000. Your mother’s AGI is $25,000. Your

someone who is not a member of your

earned income credit or any other tax credits or

family or the child’s family.

son’s father did not live with you or your son.

deductions. Both your friend and her child are

Under the rules explained earlier for children of

your qualifying relatives if the member of house-

2. In the year the kidnapping occurred, the

divorced or separated parents or parents who

hold or relationship test, gross income test, and

child met the tests to be your qualifying

live apart, your son is treated as the qualifying

support test are met.

relative for the part of the year before the

child of his father, who can claim an exemption

date of the kidnapping.

Example 3 — earned income credit

and the child tax credit for him. Because of this,

This treatment applies for all years until the

claimed. The facts are the same as in

Exam-

you cannot claim an exemption or the child tax

child is returned. However, the last year this

ple 2

except your friend had wages of $8,000

credit for your son. However, your son’s father

treatment can apply is the earlier of:

during the year and claimed the earned income

cannot claim your son as a qualifying child for

credit on her return. Your friend’s child is the

head of household filing status, the credit for

1. The year there is a determination that the

qualifying child of another taxpayer (your friend),

child is dead, or

child and dependent care expenses, the exclu-

so you cannot claim your friend’s child as your

sion for dependent care benefits, or the earned

2. The year the child would have reached

qualifying relative.

income credit. You and your mother did not have

age 18.

any child care expenses or dependent care ben-

Child in Canada or Mexico. A child who lives

efits, but the boy is a qualifying child of both you

in Canada or Mexico may be your qualifying

and your mother for head of household filing

relative, and you may be able to claim the child

Not a Qualifying Child Test

status and the earned income credit because he

as a dependent. If the child does not live with

meets the relationship, age, residency, support,

you, the child does not meet the residency test

A child is not your qualifying relative if the child is

and joint return tests for both you and your

to be your qualifying child. If the persons the

your qualifying child or the qualifying child of any

child does live with are not U.S. citizens and

mother. (Note: The support test does not apply

other taxpayer.

have no U.S. gross income, those persons are

for the earned income credit.) However, you

Example 1. Your 22-year-old daughter, who

not “taxpayers,” so the child is not the qualifying

agree to let your mother claim your son. This

is a full-time student, lives with you and meets all

child of any other taxpayer. If the child is not your

means she can claim him for head of household

the tests to be your qualifying child. She is not

qualifying child or the qualifying child of any

filing status and the earned income credit if she

your qualifying relative.

other taxpayer, the child is your qualifying rela-

qualifies for each and if you do not claim him as

tive if the gross income test and the support test

a qualifying child for the earned income credit.

Example 2. Your 2-year-old son lives with

are met.

(You cannot claim head of household filing sta-

your parents and meets all the tests to be their

You cannot claim as a dependent a child who

tus because your mother paid the entire cost of

qualifying child. He is not your qualifying rela-

lives in a foreign country other than Canada or

keeping up the home.)

tive.

Mexico, unless the child is a U.S. citizen, U.S.

resident alien, or U.S. national. There is an ex-

Example 2. The facts are the same as in

Example 3. Your son lives with you but is

ception for certain adopted children who lived

Example 1

except that your AGI is $25,000 and

not your qualifying child because he is 30 years

with you all year. See

Citizen or Resident

Test,

your mother’s AGI is $21,000. Your mother can-

old and does not meet the age test. He may be

earlier.

not claim your son as a qualifying child for any

your qualifying relative if the gross income test

and the support test are met.

purpose because her AGI is not higher than

Example. You provide all the support of

yours.

your children, ages 6, 8, and 12, who live in

Example 4. Your 13-year-old grandson

Mexico with your mother and have no income.

lived with his mother for 3 months, with his uncle

Example 3. The facts are the same as in

You are single and live in the United States.

for 4 months, and with you for 5 months during

Example 1

except that you and your mother both

Your mother is not a U.S. citizen and has no

the year. He is not your qualifying child because

claim your son as a qualifying child for the

U.S. income, so she is not a “taxpayer.” Your

he does not meet the residency test. He may be

children are not your qualifying children because

earned income credit. Your mother also claims

your qualifying relative if the gross income test

they do not meet the residency test. Also, they

him as a qualifying child for head of household

and the support test are met.

are not the qualifying children of any other tax-

filing status. You as the child’s parent will be the

payer, so they are your qualifying relatives and

only one allowed to claim your son as a qualify-

Child of person not required to file a return.

you can claim them as dependents if all the tests

ing child for the earned income credit. The IRS

A child is not the qualifying child of any other

are met. You may also be able to claim your

will disallow your mother’s claim to the earned

taxpayer and so may qualify as your qualifying

mother as a dependent if all the tests are met,

income credit and head of household filing sta-

relative if the child’s parent (or other person for

including the gross income test and the support

tus unless she has another qualifying child.

whom the child is defined as a qualifying child) is

test.

not required to file an income tax return and

Qualifying Relative

either:

Member of Household or

•

Does not file an income tax return, or

There are four tests that must be met for a

Relationship Test

•

Files a return only to get a refund of in-

person to be your qualifying relative. The four

come tax withheld.

To meet this test, a person must either:

tests are:

1. Live with you all year as a member of your

1. Not a qualifying child test,

Example 1 — return not required. You

household, or

support an unrelated friend and her 3-year-old

2. Member of household or relationship test,

child, who lived with you all year in your home.

2. Be related to you in one of the ways listed

3. Gross income test, and

Your friend has no gross income, is not required

under

Relatives who do not have to live

4. Support test.

to file a 2009 tax return, and does not file a 2009

with

you.

Publication 501 (2009)

Page 16

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 16

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