You usually can deduct $3,000 on Line 40 for each exemption you can take.
Line 6b - Spouse
Check the box on Line 6b if you file either (a) a joint return, or (b)
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 person’s
return.
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 five dependents, attach a statement to your return
with the required information.
Relationship Test.
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
law.
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
returns.
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
TeleTax Topic 851 or see Pub. 519.
Income Test. The person’s gross income must be less than $3,000. But your
child’s gross income can be $3,000 or more if he or she was either (a) under age 19 at the
end of 2002 or (b) under age 24 at the end of 2002 and was a student.
Support Test. You must have provided over half of the person’s total support in
2002. 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
Pub. 501. |
Line 6c, Column (2)
You must enter each dependent’s 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
1-800-772-1213.
If your dependent child was born and died in 2002 and you do not have an SSN for
the child, you may attach a copy of the child’s birth certificate instead and enter
“DIED” 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
Line 50 and the additional child tax on line 66.
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 2002, and
- Is (a) your son, daughter, adopted child, stepchild, grandchild; (b) your brother, sister, stepbrother, stepsister, or a decendant of your brother, sister, stepbrother, or stepsister (for example, your neice or nephew), whom you cared for as you own child; or (c) a foster child (that is, any child placed with you by an authorized placement agency whom you cared for as your own child), and
- 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, adopted child, or stepchild
and includes your great-grandchild, great-great-grandchild, etc.
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 explained 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, you may attach certain pages from the decree or agreement instead of
Form 8332. To be able to do this, the decree or agreement must state:
- You can claim the child as your dependent without regard to any condition, such as payment of support, and
- The other parent will not claim the child as a dependent, and
- The years for which the claim is released.
Attach the following pages from the decree or agreement:
- Cover page (include the other parent’s SSN on that page), and
- The pages that include all of the information identified in 1 through 3 above, and
- Signature page with the other parent’s signature and date of agreement.
Note.You must attach the required information even if you filed it with your return in an earlier year.
Exception.
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 “Dependents on 6c not entered above.” Include
dependent children who lived in Canada or Mexico during 2002.
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