Dependents & Exemptions
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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?
There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent. The custodial parent is defined as the parent who has custody of the child for the greater part of the year. 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.
Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally 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 certain conditions are met.
Refer to Publication 501 (PDF), Exemption, Standard Deduction, and Filing Information or Publication 504 (PDF), Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
You can claim your son without Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, but if both parents claim the child as a dependent, both returns will be subject to further IRS review.
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 can take the full exemption. You would be entitled to a Child Tax Credit for each of your children for whom you can claim an exemption. Please refer to Publication 501 (PDF), 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 (PDF), 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: 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.
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