You usually can deduct $3,050 on line 39 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 all year as a member of your household. 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 $3,050. But your child's gross income can be $3,050 or more if he
or she was either (a) under age 19 at the
end of 2003 or (b) under age 24 at the end of 2003 and was a student.
Support Test. You must have provided over half
of the person's total support in 2003. 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 dependent's social security card. Otherwise,
at the time we 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) based on that 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 2003 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 a qualifying child, you may be
able to take the child tax credit on line 49 and the additional child tax credit
on line
65.
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 2003, and
- Is your (a) son, daughter, adopted child, stepchild, or a descendant of any of them (for example, your grandchild); (b) brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew), whom you cared for as you would your own child; or (c) foster child (any child placed with you by an authorized placement agency whom you cared for as you would your own child), and
- Is a U.S. 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.
An adopted child is always treated as your own child. An adopted child includes a child placed with you by an authorized placement agency for legal adoption even if the adoption is not final. An authorized placement agency includes any person or court authorized by state law to place children for legal adoption.
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 the 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 2003.
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