Form 1040 Instructions - 2015 Page 15
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105 c. Any person you claimed as a de-
rated at the end of 2015, you are consid-
If your spouse died in 2015, you can't
pendent under a multiple support agree-
ered unmarried if all of the following
file as qualifying widow(er) with de-
ment. See the line 6c instructions.
apply.
pendent child. Instead, see the instruc-
tions for line 2.
You lived apart from your spouse
2. Your unmarried qualifying child
for the last 6 months of 2015. Tempora-
who isn't your dependent.
Adopted child. An adopted child is al-
ry absences for special circumstances,
ways treated as your own child. An
3. Your married qualifying child
such as for business, medical care,
adopted child includes a child lawfully
who isn't your dependent only because
school, or military service, count as time
placed with you for legal adoption.
you can be claimed as a dependent on
lived in the home.
line 6c of someone else's 2015 return.
Dependent. To find out if someone is
You file a separate return from
your dependent, see the instructions for
4. Your qualifying child who, even
your spouse.
line 6c.
though you are the custodial parent, isn't
You paid over half the cost of
your dependent because of the rule for
Exception to time lived with you.
keeping up your home for 2015.
Children of divorced or separated pa-
Temporary absences by you or the child
Your home was the main home of
rents in the line 6c instructions.
for special circumstances, such as
your child, stepchild, or foster child for
school, vacation, business, medical care,
If the child isn't claimed as your de-
more than half of 2015 (if half or less,
military service, or detention in a juve-
pendent on line 6c, enter the child's
see Exception to time lived with you,
nile facility, count as time lived in the
name on line 4. If you do not enter the
earlier).
home. Also see Kidnapped child in the
name, it will take us longer to process
You can claim this child as your
line 6c instructions, if applicable.
your return.
dependent or could claim the child ex-
A child is considered to have lived
cept that the child's other parent can
Qualifying child. To find out if some-
with you for all of 2015 if the child was
claim him or her under the rule for Chil-
one is your qualifying child, see Step 1
dren of divorced or separated parents in
born or died in 2015 and your home was
of the line 6c instructions.
the child's home for the entire time he or
the line 6c instructions.
she was alive.
Dependent. To find out if someone is
Adopted child. An adopted child is
your dependent, see the instructions for
Keeping up a home. To find out what
always treated as your own child. An
line 6c.
is included in the cost of keeping up a
adopted child includes a child lawfully
home, see Pub. 501.
Exception to time lived with you.
placed with you for legal adoption.
Temporary absences by you or the other
If you used payments you received
Foster child. A foster child is any
person for special circumstances, such
under Temporary Assistance for Needy
child placed with you by an authorized
as school, vacation, business, medical
Families (TANF) or other public assis-
placement agency or by judgment, de-
care, military service, or detention in a
tance programs to pay part of the cost of
cree, or other order of any court of com-
juvenile facility, count as time lived in
keeping up your home, you can't count
petent jurisdiction.
the home. Also see Kidnapped child in
them as money you paid. However, you
the line 6c instructions, if applicable.
must include them in the total cost of
Line 5
keeping up your home to figure if you
If the person for whom you kept up a
home was born or died in 2015, you still
paid over half the cost.
Qualifying Widow(er) With
may be able to file as head of household.
Dependent Child
If the person is your qualifying child, the
Exemptions
child must have lived with you for more
You can check the box on line 5 and use
than half the part of the year he or she
joint return tax rates for 2015 if all of
was alive. If the person is anyone else,
You usually can deduct $4,000 on
the following apply.
see Pub. 501.
line 42 for each exemption you can take.
1. Your spouse died in 2013 or 2014
Keeping up a home. To find out what
and you didn't remarry before the end of
Line 6b
is included in the cost of keeping up a
2015.
home, see Pub. 501.
2. You have a child or stepchild you
Spouse
If you used payments you received
can claim as a dependent on line 6c.
under Temporary Assistance for Needy
Check the box on line 6b if either of the
This doesn't include a foster child.
Families (TANF) or other public assis-
following applies.
3. This child lived in your home for
tance programs to pay part of the cost of
1. Your filing status is married filing
all of 2015. If the child didn't live with
keeping up your home, you can't count
jointly and your spouse can't be claimed
you for the required time, see Exception
them as money you paid. However, you
as a dependent on another person's re-
to time lived with you, later.
must include them in the total cost of
turn.
4. You paid over half the cost of
keeping up your home to figure if you
2. You were married at the end of
keeping up your home.
paid over half the cost.
2015, your filing status is married filing
5. You could have filed a joint re-
separately or head of household, and
Married persons who live apart. Even
turn with your spouse the year he or she
both of the following apply.
if you were not divorced or legally sepa-
died, even if you didn't actually do so.
-15-
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