You usually can deduct $2,800 on Line 38 for each exemption you can take.
Line 6b - Spouse
Check the box on Line 6b if you file either (1) a joint return, or (2)
a separate return and your spouse had no income and is not filing a return. However,
do not check the box if your spouse can be claimed as a dependent on another personís
Line 6c - Dependents
You can take an exemption for each of your dependents. The following is a brief
description of the five tests that must be met for a person to qualify as your
dependent. If you have more than six dependents, attach a statement to your return
with the required information.
The person must be either your relative or have lived in your home as a family member
all year. If the person is not your relative, the relationship must not violate local
Joint Return Test.
If the person is married, he or she cannot file a joint return.
But the person can file a joint return if the return is filed only as a claim for
refund and no tax liability would exist for either spouse if they had filed separate
Citizen or Resident Test. The person must be a U.S. citizen or
resident alien, or a resident of Canada or Mexico. There is an exception
for certain adopted children. To find out who is a resident alien, use
Tele-Tax Topic 851 or see Pub. 519.
Income Test. The personís gross income must be less than $2,800. But your
childís gross income can be $2,800 or more if he or she was either under age 19 at the
end of 2000 or under age 24 at the end of 2000 and was a student.
Support Test. You must have provided over half of the personís total support in
2000. But there are two exceptions to this test: one for children of divorced or
separated parents and one for persons supported by two or more taxpayers.
For more details about the tests, including any exceptions that apply, see
Line 6c, Column (2)
You must enter each dependentís social security number
(SSN). Be sure the name and SSN entered agree with the dependant's social
security card. Otherwise, at the time we may process your return, we may
disallow the exemption claimed for the dependent and reduce or disallow
any other tax benefits (such as the child tax credit and the earned income
credit) based on the dependent. If the name or SSN on the dependent's social
security card is not correct, call the Social Security Administration at
For details on how your dependent can get an SSN, see page 19. If your
dependent will not have a number by April 16, 2001, see
What if You Cannot File on Time?.
If your dependent child was born and died in 2000 and you do not have an SSN for
the child, you may attach a copy of the childís birth certificate instead and enter
ďDIEDĒ in column (2).
Adoption Taxpayer Identification Numbers (ATINs).
If you have a dependent
who was placed with you by an authorized placement agency and you do not know his or
her SSN, you must get an ATIN for the dependent from the IRS. An
authorized placement agency includes any person authorized by state law to place
children for legal adoption. See Form W-7A for details.
Line 6c, Column (4)
Check the box in this column if your dependent is a
qualifying child for the child tax credit (defined below). If you have at least one
qualifying child, you may be able to take the child tax credit on
Qualifying Child for Child Tax Credit. A qualifying child for purposes
of the child tax credit is a child who:
- Is claimed as your dependent on Line 6c, and
- Was under age 17 at the end of 2000, and
- Is your son, daughter, adopted child, grandchild, stepchild, or foster child,
- Is a United States citizen or resident alien.
Note. The above requirements are not the same as the requirements to
be a qualifying child for the earned income credit.
A child placed with you by an authorized placement agency for legal
adoption is an adopted child even if the adoption is not final. An authorized placement agency includes
any person authorized by state law to place children for legal adoption.
A grandchild is any descendant of your son, daughter, or
adopted child and includes your great-grandchild, great-great-grandchild, etc.
Beginning in 2000, a foster child is any child you cared for as your own child and
- Is (1) your brother, sister, stepbrother, or stepsister; (2) a descendant (such as a
child, including an adopted child) of your brother, sister, stepbrother, or stepsister; or
(3) a child placed with you by an authorized placement agency, and
- Lived with you for all of 2000. A child who was born or died in 2000 is considered
to have lived with you for all of 2000 if your home was the child's home for the entire
time he or she was alive during 2000.
Children Who Did Not Live With You Due to Divorce or Separation
If you are claiming a child who did not live with you under the rules in
Pub. 501 for children of divorced or
separated parents, attach Form 8332 or similar
statement to your return. But see Exception below. If your divorce decree or
separation agreement went into effect after 1984 and it states you can claim the
child as your dependent without regard to any condition, such as payment of support,
you may attach a copy of the following pages from the decree or agreement instead.
- Cover page (put the other parentís SSN on that page),
- The page that states you can claim the child as your dependent, and
- Signature page with the other parentís signature and date of agreement.
You must attach the required information even if you filed it in an earlier year.
You do not have to attach Form 8332 or similar
statement if your divorce decree or written separation agreement went into effect
before 1985 and it states that you can claim the child as your dependent.
Other Dependent Children.
Include the total number of children who did not live with you for reasons other than
divorce or separation on the Line labeled ďDependents on 6c not entered above.Ē Include
dependent children who lived in Canada or Mexico during 2000.
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