You are considered married if you are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began and the marriage is recognized under federal law. If you are considered married, then you may file as married filing jointly and claim two personal exemptions on a joint return (assuming that neither of you are qualifying dependents on another individual's return).

If you are not considered married, then you would have to file as single unless you qualify as head of household. In addition, you may not claim your girlfriend as your dependent if your relationship violates local law.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for an explanation of the five dependency tests (5).

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information

Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions.

If the child is not a U. S. citizen or resident, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.

References:

• Form W-7, Application for IRS Individual Taxpayer Identification Number
• Form W-7A (PDF), Application for Taxpayer Identification Number for Pending Adoptions
• Individual Taxpayer Identification Number
• Publication 501, Exemption, Standard Deduction, and Filing Information

In order to be your dependents, your niece and her child must meet the following tests:

1. Qualifying child or qualifying relative tests;
2. Dependent Taxpayer test;
3. Citizenship or resident test; and
4. Joint return test

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information

Age is a factor in the qualifying child test, but not the qualifying relative test. . As long as the following dependency exemption tests are met, you may claim him or her:

1. Qualifying child or qualifying relative test;
2. Dependent taxpayer test;
3. Citizenship or resident test; and
4. Joint return test.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, or Tax Topic 354 , Dependents for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

The actions you need to take depend on whether or not your wife is eligible for a social security number (SSN). If she is eligible and you and your spouse intend to file a joint return, claiming her personal exemption and she has not received a card by the time your return is due, you may obtain an extension of time to file by using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. If you wish to file a joint return with your spouse, claiming her personal exemption and she is not eligible to obtain a social security number at the time you are required to file, your spouse must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS, by completing Form W-7, Application for IRS Individual Taxpayer Identification Number. If she is unable to obtain an ITIN by the time your return is due, you may obtain an extension of time to file by using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Refer to Tax Topic 304 Extensions of Time To File Your Tax Return, for more information.

Otherwise, you will have to file as married filing separately without claiming her personal exemption. If you do file as married filing separately, you may later amend your return to the filing status married filing jointly and claim her personal exemption when your wife obtains a (SSN or ITIN). This is done using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Generally, Form 1040X (PDF) must be filed within three years after the date you filed the original return or two years after the date you paid the tax, whichever is later. Refer to Tax Topic 308, Amended Returns for more information.

References:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
• Form W-7, Application for IRS Individual Taxpayer Identification Number
• Tax Topic 857, Individual Taxpayer Identification Number - Form W-7
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 304, Extensions of Time to File Your Tax Return
• Tax Topic 308, Amended Return

The dependency exemption can not be split. Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if certain conditions are met.

The custodial parent signs a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement, and provides it to the noncustodial parent who attaches it to his or her return. Please beware that if the custodial parent releases the exception, the custodial parent may not claim the Child Tax Credit.

Refer to Publication 501, Exemption, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemption, Standard Deduction
• Publication 504, Divorced or Separated Individuals
• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other dependency tests are met. However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if the custodial parent releases the exemption by signing a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement.

Note: 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.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 504, Divorced or Separated Individuals
• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents
• Form 2120 (PDF),Multiple Support Declaration

The custodial parent should use Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement, to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return. Please be aware that if the custodial parent releases the exemption for a child the custodial parent may not claim a child tax credit for that child.

References:

• Publication 504, Divorced or Separated Individuals
• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

Unless the court order was executed before 1985, you must obtain a waiver from the other parent. You are required to submit a signed Form 8332, Release of Claim to Exemption for a Child of Divorced or Separated Parent, or a substantially similar statement containing the information required by the form.

A court order, executed before 1985, that entitles the non-custodial parent to the exemption is sufficient if you have provided at least $600 of the child's support during the year.

References:

• Publication 504, Divorced or Separated Individuals
• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

Refer to Publication 501, Exemptions, Standard Deduction and Filling Information, for more information.

A dependency exemption may only be claimed on one return. Since your son is a qualifying child for both of you, you and your wife can decide who will claim the child. If you cannot agree on who will claim him refer to Tie-Breaker Rule in Publication 501

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Form 2120 (PDF), Multiple Support Declaration
• Tax Topic 354, Dependents

Since your children lived with you for the greater part of the year, you are considered the custodial parent and you are the parent who is eligible to claim them as dependents on your tax return if the other dependency tests are met. Your husband is the noncustodial parent and would only be able to claim the children if you release your claim to the exemption by completing Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or signing a substantially similar statement. Please be aware that if you release your claim to the dependency exemption for a child, you may not claim a Child Tax Credit for that child.

Refer to Publication 501, Exemption, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Publication 504, Divorced or Separated Individuals
• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

Nothing can be deducted for the child support payments. Child support payments are neither deductible by the payer nor taxable income to the payee. You may be able to claim the child as a dependent. The parent who the child lived with for the greater part of the year is the custodial parent. Generally the custodial parent is allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be allowed to claim the exemption for the child if the custodial parent signs a Form 8332, Release of Claim to Exemption for Child of Divorced of Separated Parents, or a substantially similar statement.

Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and Publication 504, Divorced or Separated Individuals, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Publication 504, Divorced or Separated Individuals
• Tax Topic 354, Dependents

Federal law determines who may claim a dependency exemption. Please refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 504, Divorced or Separated Individuals
• Tax Topic 354, Dependents

Whether your child is filing a tax return has no impact on whether or not you can claim your child as a dependent. You must meet certain tests in order to claim a child as a dependent. Refer to Publication 501, Exemptions, Standard Deduction, and Filing information, for more information.

Additionally, if a child is filing his or her own tax return, and the child can be claimed as a dependent on someone else's return, the child cannot claim a personal exemption on the child's tax return. In this case, the child should check the box on the child's return that indicates that someone else can claim the child as a dependent .

If a child is filing the child's own tax return, and no one else can claim the child as a dependent, the child may claim a personal exemption on the child's tax return.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 354, Dependents

There are certain tests that must be met if an individual is to qualify as a dependent. With respect to the gross income test, to determine if your child is a qualifying relative, your child's tax exempt social security benefits would not count as income. With respect to the support test, for a qualifying child or a qualifying relative, your child's social security benefits, if spent for support, will count as being provided by the child. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 354, Dependents

The answer depends on the facts and circumstances. Generally, the following tests must be met for you to claim an exemption for a dependent:

1. Qualifying child or qualifying relative test;
2. Dependent taxpayer test;
3. Citizenship or resident test; and
4. Joint return test.

Because of your son's age he may not be your qualifying child unless he is a full-time student or permanently or totally disabled. However, he may still be your qualifying relative. Your son must meet the remaining tests for qualifying relative, as well as the remaining dependency tests for you to claim a dependency exemption for him.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

You must provide more than half of a person's total support during the calendar year to meet the support test. You determine this by comparing what you contributed with the entire amount of support the person received from all sources. There is a worksheet in Publication 501, Exemptions, Standard Deduction and Filing Information, that identifies the elements of support and can assist you in making this determination. Please refer to Publication 552, Record Keeping for Individuals, in regard to what constitutes proof.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Publication 552, Record Keeping for Individuals
• Tax Topic 354, Dependents

Generally, any taxable income is included in gross income. Taxable pension income is included as gross income. Similarly, the taxable portion of social security is included in gross income.

If your parents are married and file a joint return, they must combine their incomes and their social security and/or equivalent tier 1 railroad retirement benefits when figuring the taxable portion of the benefits. The taxable amount of the benefits is figured on a worksheet in the Form 1040 or 1040A instruction book.

References:

• Publication 915, Social Security and Equivalent Railroad Retirement Benefits
• Tax Topic 423, Social Security and Equivalent Railroad Retirement Benefits
• Tax Topic 354, Dependents
• Publication 575, Pension and Annuity Income

Unless your mother is permanently and totally disabled, she cannot meet the age test to be your qualifying child. She may, however, be your qualifying relative if she meets the following test:

1. Not a qualifying child test;
2. Member of household or relationship test;
3. Gross income test; and
4. Support test.

The amount of social security your mother receives and applies to her support will be considered as support provided by her in applying the support test. See Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 929, Tax Rules for Children and Dependents
• Tax Topic 354, Dependents

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 Form 1040 Instructions for information about the Child Tax Credit.

References:

• Form 1040 Instructions
• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependency exemption will be disallowed. You have two options. You could file your income tax return without claiming your daughter as a dependent. After you receive her social security number, you could then amend your return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return. You have three years from the later of the due date of the return or from the date the return was filed to amend the return.

The other option is to file a Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This would give you an additional six months to file your return; by then you should have your daughter's social security number.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

Yes. If you do not enter your child's social security number the dependency exemption and related tax benefits (such as the earned income credit or child tax credit) may be reduced or disallowed. If it is close to the filing date and you still have not received your child's social security number, you may consider filing a Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and the Form 1040 Instructions, U.S. Individual Income Tax Return, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Form 1040 (General Inst.) Instructions, U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

Because your child was born alive during the year, you may be able to claim a dependency exemption if the dependency tests are met. You also would qualify for the Child Tax Credit. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information. Please refer to the Form 1040 Instructions, U.S. Individual Income Tax Return, for information about the Child Tax Credit.

Since you will not be able to get a social security number for your child, you may attach a copy of the child's birth certificate to the tax return and enter "DIED" in column 2 of line 6c of your Form 1040 or Form 1040A. Refer to the instructions for line 6c for Form 1040 or Form 1040A for details.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Form 1040 Instructions U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

You cannot claim a dependency exemption for a stillborn child. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 354, Dependents

In order to be your qualifying child, your child must meet the following tests:

1. Relationship test;
2. Age test;
3. Support test; and
4. Special test for qualifying child or more than one person.

If your child is under age 19, lives with you for more than half of the year and does not provide more than half of his/her own support, your child meets 4 of the qualifying child test. Assuming your child meets the remaining qualifying child test and dependency tests, you can claim your child as a dependent.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

If you claim your daughter as a dependent on your income tax return, she cannot claim herself on her income tax return.

If an individual is filing his or her own tax return, and the individual can be claimed as a dependent on someone else's return, the individual cannot claim his or her own personal exemption. In this case, your daughter should check the box on her return indicating that someone else can claim her as a dependent.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

Because your daughter is over the age of 19 and is not a full-time student, she cannot be your qualifying child. She may, however, meet the definition of a qualifying relative. In order to be your qualifying relative, the following tests must be met:

1. Member of household or relationship test.
2. Citizen or resident test.
3. Joint return test.
4. Support test.

If your daughter meets the qualifying relative and dependency tests, you may claim her as a dependent.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

Because your son will not be under the age of 24 at the end of the year, he cannot be your qualifying child. He may, however, meet the definition of a qualifying relative. In order to be your qualifying relative, the following tests must be met:

• Not a qualifying child test;
• Member of household or relationship test;
• Gross income test; and
• Support test.

The amount of money he makes will be considered in applying the gross income test. If your son makes less than $3,300 in 2006, he will meet the gross income test. If your son puts all his wages in the bank and does not use it for his support, it will not be counted as support in applying the support test. If your son meets the remaining qualifying relative and dependency tests, you may claim him as a dependent.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents