Form 1040 Instructions - 2015 Page 19
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105 2015 Form 1040—Line 6c
during the last 6 months of 2015 (whether or not they are or
Cover page (include the other parent's SSN on that page).
were married).
The pages that include all the information identified in (1)
through (3) above.
2. The child received over half of his or her support for
Signature page with the other parent's signature and date of
2015 from the parents (and the rules on Multiple support agree-
agreement.
ments, later, do not apply). Support of a child received from a
parent's spouse is treated as provided by the parent.
You must include the required information even if you
!
3. The child is in custody of one or both of the parents for
filed it with your return in an earlier year.
more than half of 2015.
CAUTION
4. Either of the following applies.
Post-2008 decree or agreement. If the divorce decree or
a. The custodial parent signs Form 8332 or a substantially
separation agreement went into effect after 2008, the noncusto-
similar statement that he or she won't claim the child as a de-
dial parent can't include pages from the decree or agreement in-
pendent for 2015, and the noncustodial parent includes a copy
stead of Form 8332. The custodial parent must sign either Form
of the form or statement with his or her return. If the divorce de-
8332 or a substantially similar statement the only purpose of
cree or separation agreement went into effect after 1984 and be-
which is to release the custodial parent's claim to an exemption
fore 2009, the noncustodial parent may be able to include cer-
for a child, and the noncustodial parent must include a copy
tain pages from the decree or agreement instead of Form 8332.
with his or her return. The form or statement must release the
See Post-1984 and pre-2009 decree or agreement and
custodial parent's claim to the child without any conditions. For
Post-2008 decree or agreement.
example, the release must not depend on the noncustodial pa-
rent paying support.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
Release of exemption revoked. A custodial parent who has
the noncustodial parent can claim the child as a dependent, and
revoked his or her previous release of a claim to exemption for
the noncustodial parent provides at least $600 for support of the
a child must include a copy of the revocation with his or her re-
child during 2015.
turn. For details, see Form 8332.
If conditions (1) through (4) apply, only the noncustodial pa-
Exception to citizen test. If you are a U.S. citizen or U.S. na-
rent can claim the child for purposes of the dependency exemp-
tional and your adopted child lived with you all year as a mem-
tion (line 6c) and the child tax credits (lines 52 and 67). Howev-
ber of your household, that child meets the requirement to be a
er, this doesn't allow the noncustodial parent to claim head of
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
household filing status, the credit for child and dependent care
4, question 2.
expenses, the exclusion for dependent care benefits, the earned
Exception to gross income test. If your relative (including a
income credit, or the health coverage tax credit. See Pub. 501
person who lived with you all year as a member of your house-
for details.
hold) is permanently and totally disabled (defined later), certain
Example. Even if conditions (1) through (4) are met and the
income for services performed at a sheltered workshop may be
custodial parent signs Form 8332 or a substantially similar
excluded for this test. For details, see Pub. 501.
statement that he or she will not claim the child as a dependent
Exception to time lived with you. Temporary absences by you
for 2015, this doesn't allow the noncustodial parent to claim the
or the other person for special circumstances, such as school,
child as a qualifying child for the earned income credit. The
vacation, business, medical care, military service, or detention
custodial parent or another taxpayer, if eligible, can claim the
in a juvenile facility, count as time the person lived with you.
child for the earned income credit.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
If the person meets all other requirements to be your qualify-
nights in 2015. The noncustodial parent is the other parent. If
ing child but was born or died in 2015, the person is considered
the child was with each parent for an equal number of nights,
to have lived with you for more than half of 2015 if your home
the custodial parent is the parent with the higher adjusted gross
was this person's home for more than half the time he or she
income. See Pub. 501 for an exception for a parent who works
was alive in 2015.
at night, rules for a child who is emancipated under state law,
Any other person is considered to have lived with you for all
and other details.
of 2015 if the person was born or died in 2015 and your home
Post-1984 and pre-2009 decree or agreement. The decree
was this person's home for the entire time he or she was alive in
or agreement must state all three of the following.
2015.
1. The noncustodial parent can claim the child as a depend-
Foster child. A foster child is any child placed with you by an
ent without regard to any condition, such as payment of support.
authorized placement agency or by judgment, decree, or other
2. The other parent won't claim the child as a dependent.
order of any court of competent jurisdiction.
3. The years for which the claim is released.
Kidnapped child. If your child is presumed by law enforce-
ment authorities to have been kidnapped by someone who isn't a
The noncustodial parent must include all of the following pa-
family member, you may be able to take the child into account
ges from the decree or agreement.
in determining your eligibility for head of household or
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