Publication 501 - Exemptions, Standard Deduction, And Filing Information

Death or birth. A person who died during the

If at any time during the year the person was

income test), the gross income of an individual

your spouse, that person cannot be your qualify-

year, but lived with you as a member of your

who is permanently and totally disabled at any

ing relative. However, see

Personal Exemp-

household until death, will meet this test. The

time during the year does not include income for

tions, earlier.

same is true for a child who was born during the

services the individual performs at a sheltered

year and lived with you as a member of your

workshop. The availability of medical care at the

Relatives who do not have to live with you.

household for the rest of the year. The test is

workshop must be the main reason for the indi-

A person related to you in any of the following

also met if a child lived with you as a member of

vidual’s presence there. Also, the income must

ways does not have to live with you all year as a

your household except for any required hospital

come solely from activities at the workshop that

member of your household to meet this test.

stay following birth.

are incident to this medical care.

If your dependent died during the year and

A “sheltered workshop” is a school that:

•

Your child, stepchild, foster child, or a de-

you otherwise qualified to claim an exemption

•

scendant of any of them (for example,

Provides special instruction or training de-

for the dependent, you can still claim the exemp-

your grandchild). (A legally adopted child

signed to alleviate the disability of the indi-

tion.

is considered your child.)

vidual, and

•

Example. Your dependent mother died on

Your brother, sister, half brother, half sis-

Is operated by certain tax-exempt organi-

January 15. She met the tests to be your qualify-

ter, stepbrother, or stepsister.

zations or by a state, a U.S. possession, a

ing relative. The other tests to claim an exemp-

political subdivision of a state or posses-

•

Your father, mother, grandparent, or other

tion for a dependent were also met. You can

sion, the United States, or the District of

direct ancestor, but not foster parent.

claim an exemption for her on your return.

Columbia.

•

Your stepfather or stepmother.

Local law violated. A person does not meet

“Permanently and totally disabled” has the

•

this test if at any time during the year the rela-

A son or daughter of your brother or sister.

same meaning here as under

Qualifying

Child,

tionship between you and that person violates

•

A brother or sister of your father or

earlier.

local law.

mother.

•

Example. Your girlfriend lived with you as a

Your son-in-law, daughter-in-law, fa-

Support Test (To Be a

member of your household all year. However,

ther-in-law, mother-in-law, brother-in-law,

Qualifying Relative)

your relationship with her violated the laws of the

or sister-in-law.

state where you live, because she was married

To meet this test, you generally must provide

Any of these relationships that were established

to someone else. Therefore, she does not meet

more than half of a person’s total support during

by marriage are not ended by death or divorce.

this test and you cannot claim her as a depen-

the calendar year.

dent.

However, if two or more persons provide

Example. You and your wife began sup-

support, but no one person provides more than

porting your wife’s father, a widower, in 2003.

Adopted child. An adopted child is always

half of a person’s total support, see

Multiple

Your wife died in 2008. In spite of your wife’s

treated as your own child. The term “adopted

Support

Agreement, later.

child” includes a child who was lawfully placed

death, your father-in-law continues to meet this

with you for legal adoption.

test, even if he does not live with you. You can

How to determine if support test is met.

claim him as a dependent if all other tests are

You figure whether you have provided more

Cousin. Your cousin meets this test only if he

met, including the gross income test and support

than half of a person’s total support by compar-

or she lives with you all year as a member of

test.

ing the amount you contributed to that person’s

your household. A cousin is a descendant of a

support with the entire amount of support that

Foster child. A foster child is an individual

brother or sister of your father or mother.

person received from all sources. This includes

who is placed with you by an authorized place-

support the person provided from his or her own

ment agency or by judgment, decree, or other

Gross Income Test

funds.

order of any court of competent jurisdiction.

You may find

Worksheet 1

helpful in figuring

To meet this test, a person’s gross income for

whether you provided more than half of a per-

Joint return. If you file a joint return, the per-

the year must be less than $3,650.

son’s support.

son can be related to either you or your spouse.

Also, the person does not need to be related to

Gross income defined. Gross income is all

Person’s own funds not used for support.

the spouse who provides support.

income in the form of money, property, and

A person’s own funds are not support unless

For example, your spouse’s uncle who re-

services that is not exempt from tax.

they are actually spent for support.

ceives more than half of his support from you

In a manufacturing, merchandising, or min-

may be your qualifying relative, even though he

ing business, gross income is the total net sales

Example. Your mother received $2,400 in

does not live with you. However, if you and your

minus the cost of goods sold, plus any miscella-

social security benefits and $300 in interest. She

spouse file separate returns, your spouse’s un-

neous income from the business.

paid $2,000 for lodging and $400 for recreation.

cle can be your qualifying relative only if he lives

Gross receipts from rental property are gross

She put $300 in a savings account.

with you all year as a member of your house-

income. Do not deduct taxes, repairs, etc., to

Even though your mother received a total of

hold.

determine the gross income from rental prop-

$2,700 ($2,400 + $300), she spent only $2,400

erty.

($2,000 + $400) for her own support. If you

Temporary absences. A person is consid-

Gross income includes a partner’s share of

spent more than $2,400 for her support and no

ered to live with you as a member of your house-

the gross (not a share of the net) partnership

other support was received, you have provided

hold during periods of time when one of you, or

income.

more than half of her support.

both, are temporarily absent due to special cir-

Gross income also includes all taxable un-

Child’s wages used for own support. You

cumstances such as:

employment compensation and certain scholar-

cannot include in your contribution to your

ship and fellowship grants. Scholarships

•

Illness,

child’s support any support that is paid for by the

received by degree candidates that are used for

•

child with the child’s own wages, even if you paid

Education,

tuition, fees, supplies, books, and equipment

the wages.

required for particular courses may not be in-

•

Business,

cluded in gross income. For more information

Year support is provided. The year you pro-

•

Vacation, or

about scholarships, see chapter 1 of Publication

vide the support is the year you pay for it, even if

970, Tax Benefits for Education.

•

Military service.

you do so with borrowed money that you repay

Tax-exempt income, such as certain social

in a later year.

security benefits, is not included in gross in-

If the person is placed in a nursing home for

If you use a fiscal year to report your income,

come.

an indefinite period of time to receive constant

you must provide more than half of the depen-

medical care, the absence may be considered

Disabled dependent working at sheltered

dent’s support for the calendar year in which

temporary.

workshop. For purposes of this test (the gross

your fiscal year begins.

Publication 501 (2009)

Page 17

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 17

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