2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
My 7 year old son lived in my household for seven months of the
year, and I provided all of his support. I paid child support to his other
parent for the other five months. Can I claim my son as a dependent and for
a child tax credit without Form 8332?
Generally, the custodial parent is treated as the parent who provided more
than half of the child's support. This parent is usually allowed to claim
the exemption for the child if the other dependency tests are met. However,
the noncustodial parent may be treated as the parent who provided more than
half of the child's support if the custodial parent releases the exemption
by signing a Form 8332 (PDF), Release of Claim
to Exemption for Child of Divorced or Separated Parents, or a substantially
similar statement.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information If you can claim your son as a dependent and he is under age
17 at the end of the tax year and a citizen or resident of the United States,
you may be able to claim the Child Tax Credit. or Publication 504, Divorced
or Separated Individuals , for more information on the special rule for
children of divorced or separated parents.
References:
My son was born on December 31st. Can I claim him as a dependent?
If so, will he be also qualified for the Child Tax Credit?
If your child was born alive during the year, and the exemption tests are
met, you may take the full exemption. You may be entitled to a Child Tax Credit
for him. Please refer to Publication 501, Exemptions, Standard Deduction
and Filing Information. Please Refer to the
Instructions for Form 1040 for information about the Child Tax Credit.
References:
7.2 Child Care Credit/Other Credits: Child Tax Credit
Can a custodial parent claim the Child Tax Credit if the noncustodial
parent claims the child as a dependent due to the divorce agreement?
The custodial parent cannot claim the Child Tax Credit for a child in the
tax year that the noncustodial parent takes the exemption for that child.
Please refer to the 1040 Instruction Booklet index for the Child Tax Credit.
The referenced pages will explain who qualifies for this credit and how to
calculate it.
References:
Does the Form 8332 (used to release the exemption to the noncustodial
parent) affect the Child Tax Credit?
Yes. The Child Tax Credit can only be claimed by the parent claiming the
exemption. In this case the noncustodial parent would qualify for the dependency
exemption and therefore the child tax credit. Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index
for Child Tax Credit. The referenced pages will explain who qualifies for
this credit, and how to calculate it.
References:
Can you file for the Child Tax Credit and the Child Care Credit,
too?
The Child Tax Credit and the Child and Dependent Care Credit can both be
claimed on the same return. They can be claimed on either Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. Please refer to
the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced pages will explain
who qualifies for the Child Tax Credit, and how to calculate it. Publication 503, Child and Dependent Care Expenses, has more information
for the child care credit.
References:
If I file using filing status married filing separately, can I still
claim the Additional Child Credit?
Yes. You will need to complete Form 8812 (PDF), Additional
Child Tax Credit, and attach it to your Form 1040 or 1040A. Please refer
to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced pages
will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
Does a grandchild, who is a dependent, qualify for the Child Tax
Credit?
Your grandchild under the age of 17 who is your dependent and is a U.S.
citizen or resident alien is a qualifying child for the child tax credit.
Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced
pages will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
Can I get the Child Tax Credit for a child with an ITIN, not a social
security number?
Yes, with an individual tax identification number (ITIN), you can claim
the Child Tax Credit if you otherwise qualify. The Child Tax Credit can only
be claimed by the parent claiming the child as a dependent.
Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced
pages will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
My child lived for only 12 days and I never received a social security
number, because the Social Security Administration will not issue a social
security number for a deceased child. Can I still qualify for the Child Tax
Credit?
Yes, you may attach a copy of the child's birth certificate and enter "DIED" in column 2 of line 6c. You will also need to put a
check mark in column 4 of line 6c. Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for
the Child Tax Credit. The referenced pages will explain who qualifies for
the Child Tax Credit, and how to calculate it.
References:
7.6 Child Care Credit/Other Credits: Advance Child Tax Credit
Why did the IRS send checks to certain taxpayers in the summer of
2003?
On July 25, 2003, the IRS began issuing advance payment checks to about
25 million taxpayers who claimed the Child Tax Credit on their 2002 tax return.
The payment is an advance refund of the expanded Child Tax Credit for the
2003 tax year. This credit increased to $1,000 per eligible child from $600
per child for the 2002 tax year. Taxpayers were able to get an advance payment
of up to $400 per eligible child they claimed on their 2002 return.
I did not get a check or notice telling me that I was going to get
a check. Why not?
The IRS notified all eligible taxpayers before the checks were sent. Taxpayers
did not have to do anything. We were using your 2002 data to automatically
figure whether you were due an advance payment check and if so, how much.
Why did some of my friends get checks and I did not?
Generally, you were eligible to get the check if you claimed the Child
Tax Credit on your 2002 tax return and your qualifying child was born after
1986. If you did not get a check and think that you are eligible for the credit,
take the entire amount when you file your 2003 return.
What if I moved since filing my 2002 tax return?
If you did not get a check, you can claim up to $1,000 for each eligible
child on your 2003 federal income tax return. Notify the U.S. Post Office
of your address change.
I got the check. Does this mean that I will not be getting a big
refund on my 2003 return?
Assuming that your income and number of qualifying children remain the
same, your 2003 refund should not be smaller than your 2002 refund because
of your advance payment. The law simply gave you this increase rather than
have you wait until you filed your 2003 return in 2004. You just subtract
the amount of your advance payment check from the $1,000 per-child total on
your 2003 return.
Will this advance payment raise my taxes for 2003?
No. It's part of the tax cut the new law gives you for 2003.
I don't remember what the amount was on the check. How can I get
that information?
Visit the IRS website at irs.gov. Click on the "Your 2003 Advance Child
Tax Refund." You will have to provide your social security number, the number
of exemptions you claimed on your 2002 return, and the amount of your 2002
refund. Or call (800) 829-1040 and select the Your Advance Child Tax Refund topic.
8.1 Earned Income Tax Credit: Qualifying Child Rules
My child was born and only lived 40 minutes. Can she be used as
a qualifying child when figuring the Earned Income Credit and the Child Tax
Credit?
If your child was born alive and died during the same year, and the exemption
tests are met, you can take the full exemption. This is true even if the child
lived only for a moment. Whether your child was born alive depends on state
or local law. There must be proof of a live birth shown by an official document
such as a birth certificate. Under these circumstances, if you do not have
a social security number for the child, you may attach a copy of the child's
birth certificate instead and enter "DIED" in column 2
of line 6c of the Form 1040 or 1040A.
If you have determined that you are eligible to claim your child's exemption,
you may also be eligible to claim the Child Tax Credit. Please refer to the
Instructions for Form 1040 or
Instructions for Form 1040A for
the Child Tax Credit. The referenced pages will explain who qualifies for
this credit and how to calculate it.
The Earned Income Credit generally requires that you provide a valid social
security number for your qualifying child. However, if you meet all the other
requirements to claim this credit and your child was born and died in the
same year, you will not be required to provide a social security number for
that child. Instead, you may enter "DIED" on line 4 of Form 1040, Schedule EIC (PDF), Earned Income Credit, and
attach a copy of the child's birth certificate.
References:
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