Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 18
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107 2017 Form 1040—Line 6c
resident alien. If your qualifying relative was adopted, see
Is Your Qualifying Relative
Step 4
Exception to citizen test, later.)
Yes. Continue
No.
Your Dependent?
STOP
You can't claim this
person as a dependent.
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
3. Was your qualifying relative married?
example, your grandchild)
Yes. See Married
No. Continue
or
person, later.
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
4. Could you, or your spouse if filing jointly, be claimed as a
or
dependent on someone else's 2017 tax return? See Steps 1,
2, and 4.
Father, mother, or an ancestor or sibling of either of them (for example, your
Yes.
No. You can claim this
grandmother, grandfather, aunt, or uncle)
STOP
person as a dependent.
or
You can't claim any
Complete Form 1040,
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
dependents. Go to Form
line 6c, columns (1)
father-in-law, mother-in-law, brother-in-law, or sister-in-law
1040, line 7.
through (3). Don’t check
or
the box on Form 1040,
line 6c, column (4).
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
Definitions and Special Rules
person didn't live with you for the required time, see Exception to time lived with
you, later.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
AND
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2017. For this
and you don’t know his or her SSN, you must get an ATIN for
purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
the dependent from the IRS. See Form W-7A for details. If the
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
dependent isn't a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
AND
If you didn't have an SSN (or ITIN) by the due date of your
2017 return (including extensions), you can't claim the child tax
credit on either your original or an amended 2017 return, even if
you later get an SSN (or ITIN). Also, no child tax credit is al-
Who had gross income of less than $4,050 in 2017. If the person was permanently
and totally disabled, see Exception to gross income test, later.
lowed on your original or an amended 2017 return with respect
to a child who didn't have an SSN, ATIN, or ITIN by the due
AND
date of your return (including extensions), even if that child lat-
er gets one of those numbers.
If you apply for an ATIN or an ITIN on or before the due
date of your 2017 return (including extensions) and the IRS is-
For whom you provided over half of his or her support in 2017. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
sues you an ATIN or an ITIN as a result of the application, the
child, later.
IRS will consider your ATIN or ITIN as issued on or before the
due date of your return.
Children of divorced or separated parents. A child will be
1. Does any person meet the conditions to be your qualifying
treated as the qualifying child or qualifying relative of his or her
relative?
noncustodial parent (defined later) if all of the following condi-
Yes. Continue
No.
tions apply.
STOP
Go to Form 1040, line 7.
1. The parents are divorced, legally separated, separated un-
der a written separation agreement, or lived apart at all times
during the last 6 months of 2017 (whether or not they are or
2. Was your qualifying relative a U.S. citizen, U.S. national,
were married).
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
2. The child received over half of his or her support for
2017 from the parents (and the rules on Multiple support agree-
ments, later, don’t apply). Support of a child received from a pa-
rent's spouse is treated as provided by the parent.
-18-
Need more information or forms? Visit IRS.gov.
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