Form 1040 Instructions - 2015 Page 18
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105 2015 Form 1040—Line 6c
1. Does any person meet the conditions to be your qualifying
Is Your Qualifying Relative
Step 4
relative?
Your Dependent?
Yes. Continue
No.
STOP
Go to Form 1040, line 7.
A qualifying relative is a person who is your...
2. Was your qualifying relative a U.S. citizen, U.S. national,
Son, daughter, stepchild, foster child, or a descendant of any
U.S. resident alien, or a resident of Canada or Mexico? (See
of them (for example, your grandchild)
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
or
Exception to citizen test, later.)
Yes. Continue
No.
Brother, sister, half brother, half sister, or a son or daughter
STOP
of any of them (for example, your niece or nephew)
You can't claim this
person as a dependent.
or
Father, mother, or an ancestor or sibling of either of them (for
3. Was your qualifying relative married?
example, your grandmother, grandfather, aunt, or uncle)
Yes. See Married
No. Continue
or
person, later.
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law,
4. Could you, or your spouse if filing jointly, be claimed as a
brother-in-law, or sister-in-law
dependent on someone else's 2015 tax return? See Steps 1,
2, and 4.
or
No. You can claim this
Yes.
STOP
person as a dependent.
Any other person (other than your spouse) who lived with
You can't claim any
Complete Form 1040,
you all year as a member of your household if your
dependents. Go to Form
line 6c, columns (1)
relationship didn't violate local law. If the person didn't live
1040, line 7.
through (3). Do not
with you for the required time, see Exception to time lived
check the box on Form
1040, line 6c, column
with you, later
(4).
AND
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
Who wasn't a qualifying child (see Step 1) of any taxpayer
you for legal adoption.
for 2015. For this purpose, a person isn't a taxpayer if he or
she isn't required to file a U.S. income tax return and either
Adoption taxpayer identification numbers (ATINs). If you
doesn't file such a return or files only to get a refund of
have a dependent who was placed with you for legal adoption
withheld income tax or estimated tax paid. See Pub. 501 for
and you do not know his or her SSN, you must get an ATIN for
details and examples
the dependent from the IRS. See Form W-7A for details. If the
dependent isn't a U.S. citizen or resident alien, apply for an
AND
ITIN instead, using Form W-7.
If you didn't have an SSN (or ITIN) by the due date of your
2015 return (including extensions), you can't claim the child tax
credit on either your original or an amended 2015 return, even if
Who had gross income of less than $4,000 in 2015. If the
you later get an SSN (or ITIN). Also, no child tax credit is al-
person was permanently and totally disabled, see Exception
lowed on your original or an amended 2015 return with respect
to gross income test, later
to a child who didn't have an SSN, ATIN, or ITIN by the due
date of your return (including extensions), even if that child lat-
AND
er gets one of those numbers. See the instructions for line 52.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
For whom you provided over half of his or her support in
noncustodial parent (defined later) if all of the following condi-
2015. But see Children of divorced or separated parents,
tions apply.
Multiple support agreements, and Kidnapped child, later.
1. The parents are divorced, legally separated, separated un-
der a written separation agreement, or lived apart at all times
-18-
Need more information or forms? Visit IRS.gov.
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