Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 15
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107 c. Any person you claimed as a de-
You file a separate return from
5. You could have filed a joint re-
pendent under a multiple support agree-
your spouse.
turn with your spouse the year he or she
ment. See the line 6c instructions.
You paid over half the cost of
died, even if you didn't actually do so.
keeping up your home for 2017.
2. Your unmarried qualifying child
If your spouse died in 2017, you can't
Your home was the main home of
who isn't your dependent.
file as qualifying widow(er). Instead, see
your child, stepchild, or foster child for
3. Your married qualifying child
the instructions for line 2.
more than half of 2017 (if half or less,
who isn't your dependent only because
Adopted child. An adopted child is al-
see Exception to time lived with you,
you can be claimed as a dependent on
ways treated as your own child. An
earlier).
line 6c of someone else's 2017 return.
adopted child includes a child lawfully
You can claim this child as your
4. Your qualifying child who, even
placed with you for legal adoption.
dependent or could claim the child ex-
though you are the custodial parent, isn't
cept that the child's other parent can
Dependent. To find out if someone is
your dependent because of the rule for
claim him or her under the rule for Chil-
your dependent, see the instructions for
Children of divorced or separated pa-
dren of divorced or separated parents in
line 6c.
rents in the line 6c instructions.
the line 6c instructions.
Exception to time lived with you.
‘
Temporary absences by you or the child
Adopted child. An adopted child is
If the child isn't claimed as your de-
for special circumstances, such as
always treated as your own child. An
pendent on line 6c, enter the child's
school, vacation, business, medical care,
adopted child includes a child lawfully
name on line 4. If you don’t enter the
military service, or detention in a juve-
placed with you for legal adoption.
name, it will take us longer to process
nile facility, count as time lived in the
Foster child. A foster child is any
your return.
home. Also see Kidnapped child in the
child placed with you by an authorized
line 6c instructions, if applicable.
placement agency or by judgment, de-
Qualifying child. To find out if some-
A child is considered to have lived
cree, or other order of any court of com-
one is your qualifying child, see Step 1
with you for all of 2017 if the child was
petent jurisdiction.
of the line 6c instructions.
born or died in 2017 and your home was
Dependent. To find out if someone is
the child's home for the entire time he or
Line 5
your dependent, see the instructions for
she was alive.
line 6c.
Qualifying Widow(er)
Keeping up a home. To find out what
Exception to time lived with you.
is included in the cost of keeping up a
You can check the box on line 5 and use
Temporary absences by you or the other
home, see Pub. 501.
joint return tax rates for 2017 if all of
person for special circumstances, such
the following apply.
as school, vacation, business, medical
Exemptions
care, military service, or detention in a
1. Your spouse died in 2015 or 2016
juvenile facility, count as time lived in
and you didn't remarry before the end of
the home. Also see Kidnapped child in
2017.
You usually can deduct $4,050 on
the line 6c instructions, if applicable.
2. You have a child or stepchild (not
line 42 for each exemption you can take.
If the person for whom you kept up a
a foster child) whom you can claim as a
Line 6b
home was born or died in 2017, you still
dependent or could claim as a dependent
may be able to file as head of household.
except that, for 2017:
Spouse
If the person is your qualifying child, the
a. The child had gross income of
child must have lived with you for more
$4,050 or more,
Check the box on line 6b if either of the
than half the part of the year he or she
b. The child filed a joint return, or
following applies.
was alive. If the person is anyone else,
c. You could be claimed as a de-
1. Your filing status is married filing
see Pub. 501.
pendent on someone else’s return.
jointly and your spouse can't be claimed
Keeping up a home. To find out what
as a dependent on another person's re-
is included in the cost of keeping up a
If the child isn’t claimed as your de-
turn.
home, see Pub. 501.
pendent on line 6c, enter the child’s
2. You were married at the end of
name on line 4. If you don’t enter the
Married persons who live apart. Even
2017, your filing status is married filing
name, it will take us longer to process
if you weren’t divorced or legally sepa-
separately or head of household, and
your return.
rated at the end of 2017, you are consid-
both of the following apply.
3. This child lived in your home for
ered unmarried if all of the following
a. Your spouse had no income and
all of 2017. If the child didn't live with
apply.
isn't filing a return.
you for the required time, see Exception
You lived apart from your spouse
b. Your spouse can't be claimed as a
to time lived with you, later.
for the last 6 months of 2017. Tempora-
dependent on another person's return.
ry absences for special circumstances,
4. You paid over half the cost of
such as for business, medical care,
keeping up your home.
If your filing status is head of house-
school, or military service, count as time
hold and you check the box on line 6b,
lived in the home.
enter the name of your spouse on the
-15-
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