Form 1040 Instructions - 2015 Page 20
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105 2015 Form 1040—Line 6c
qualifying widow(er) filing status, the dependency exemption,
If no parent can claim the child as a qualifying child, the
the child tax credit, and the earned income credit (EIC). For de-
child is treated as the qualifying child of the person who had the
tails, see Pub. 501 (Pub. 596 for the EIC).
highest AGI for 2015.
If a parent can claim the child as a qualifying child but no
Married person. If the person is married and files a joint re-
parent does so claim the child, the child is treated as the qualify-
turn, you can't claim that person as your dependent. However, if
ing child of the person who had the highest AGI for 2015, but
the person is married but doesn't file a joint return or files a
only if that person's AGI is higher than the highest AGI of any
joint return only to claim a refund of withheld income tax or es-
parent of the child who can claim the child.
timated tax paid, you may be able to claim him or her as a de-
Example. Your daughter meets the conditions to be a quali-
pendent. (See Pub. 501 for details and examples.) In that case,
fying child for both you and your mother. Your daughter doesn't
go to Step 2, question 3 (for a qualifying child) or Step 4, ques-
meet the conditions to be a qualifying child of any other person,
tion 4 (for a qualifying relative).
including her other parent. Under the rules just described, you
Multiple support agreements. If no one person contributed
can claim your daughter as a qualifying child for all of the six
over half of the support of your relative (or a person who lived
tax benefits just listed for which you otherwise qualify. Your
with you all year as a member of your household) but you and
mother can't claim any of those six tax benefits unless she has a
another person(s) provided more than half of your relative's
different qualifying child. However, if your mother's AGI is
support, special rules may apply that would treat you as having
higher than yours and you do not claim your daughter as a qual-
provided over half of the support. For details, see Pub. 501.
ifying child, your daughter is the qualifying child of your moth-
er.
Permanently and totally disabled. A person is permanently
For more details and examples, see Pub. 501.
and totally disabled if, at any time in 2015, the person can't en-
gage in any substantial gainful activity because of a physical or
If you will be claiming the child as a qualifying child, go to
mental condition and a doctor has determined that this condition
Step 2. Otherwise, stop; you can't claim any benefits based on
has lasted or can be expected to last continuously for at least a
this child.
year or can be expected to lead to death.
Social security number. You must enter each dependent's so-
Qualifying child of more than one person. Even if a child
cial security number (SSN). Be sure the name and SSN entered
meets the conditions to be the qualifying child of more than one
agree with the dependent's social security card. Otherwise, at
person, only one person can claim the child as a qualifying child
the time we process your return, we may disallow the exemp-
for all of the following tax benefits, unless the special rule for
tion claimed for the dependent and reduce or disallow any other
Children of divorced or separated parents, described earlier,
tax benefits (such as the child tax credit) based on that depend-
applies.
ent. If the name or SSN on the dependent's social security card
1. Dependency exemption (line 6c).
isn't correct or you need to get an SSN for your dependent, con-
tact the Social Security Administration. See Social Security
2. Child tax credits (lines 52 and 67).
Number (SSN), earlier. If your dependent won't have a number
3. Head of household filing status (line 4).
by the date your return is due, see What if You can't File on
4. Credit for child and dependent care expenses (line 49).
Time? earlier.
5. Exclusion for dependent care benefits (Form 2441, Part
If your dependent child was born and died in 2015 and you
III).
do not have an SSN for the child, enter “Died” in column (2)
6. Earned income credit (lines 66a and 66b).
and include a copy of the child's birth certificate, death certifi-
cate, or hospital records. The document must show the child
No other person can take any of the six tax benefits just listed
was born alive.
unless he or she has a different qualifying child. If you and any
If you didn't have an SSN (or ITIN) by the due date of your
other person can claim the child as a qualifying child, the fol-
2015 return (including extensions), you can't claim the child tax
lowing rules apply.
credit on either your original or an amended 2015 return, even if
If only one of the persons is the child's parent, the child is
you later get an SSN (or ITIN). Also, no child tax credit is al-
treated as the qualifying child of the parent.
lowed on your original or an amended 2015 return with respect
If the parents file a joint return together and can claim the
to a child who didn't have an SSN, ATIN, or ITIN by the due
child as a qualifying child, the child is treated as the qualifying
date of your return (including extensions), even if that child lat-
child of the parents.
er gets one of those numbers. See the instructions for line 52.
If the parents do not file a joint return together but both pa-
rents claim the child as a qualifying child, the IRS will treat the
Student. A student is a child who during any part of 5 calendar
child as the qualifying child of the parent with whom the child
months of 2015 was enrolled as a full-time student at a school,
lived for the longer period of time in 2015. If the child lived
or took a full-time, on-farm training course given by a school or
with each parent for the same amount of time, the IRS will treat
a state, county, or local government agency. A school includes a
the child as the qualifying child of the parent who had the high-
technical, trade, or mechanical school. It doesn't include an
er adjusted gross income (AGI) for 2015.
on-the-job training course, correspondence school, or school of-
fering courses only through the Internet.
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