Tax Filing Season FAQ — Dependents

Can I file for the Child Tax Credit and the Child Care Credit too? | Top

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, "U.S. Individual Income Tax Return" (PDF), or Form 1040A, "U.S. Individual Income Tax Return" (PDF). Please refer to Publication 972 (PDF), the 1040 Instruction Booklet (PDF) or the 1040A Instruction Booklet (PDF) index for Child Tax Credit. The referenced pages will explain who qualifies for Child Tax Credit and how to calculate it. Publication 503, "Child and Dependent Care Expenses" (PDF) has more information on the child care credit.

My child lives at home but is filing her own tax return this year. Can I still claim my child when I file? | Top

If a dependent is filing their own tax return, and if they are eligible to be claimed as a dependent on their parent's (or someone else's) return, then they cannot claim their own personal exemption on the tax return they file. In this case, they should check the box on their return that someone else can claim them as a dependent.

If someone is filing their own tax return, and no one else is eligible to claim them as a dependent, then they would claim their personal exemption on the tax return they file and they would not be listed as a dependent on anyone else's return. Refer to Publication 501 (PDF), "Exemptions, Standard Deduction and Filing Information," for more information on dependent and exemption rules.

When determining if parents can be claimed as dependents, the income test says a gross income of less than $3,650. Is their pension and Social Security counted as gross income? | Top

Generally, any taxable income is included in gross income. Pension income is included as gross income. However, only 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 (PDF) or 1040A Instruction Booklet (PDF).

For head of household filing status, do you have to claim a child as a dependent to qualify? | Top

In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is unmarried and is your grandchild, stepchild or adopted child. Refer to Publication 501 (PDF), "Exemptions, Standard Deduction and Filing Information," for more information.

Is there an age limit on claiming my children as dependents? | Top

Age alone will not prevent you from claiming your children as dependents. As long as the following four dependency exemption tests are met, you may claim him or her:

• Citizenship test
• Joint return test
• Relationship test
• Support test

Refer to Publication 501, "Exemptions, Standard Deduction and Filing Information" (PDF) for more information.

If you pay child support, are you allowed to deduct anything on your taxes or claim the child as an exemption? | Top

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. Generally, the custodial parent generally 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 exemption tests are met. However, the non-custodial parent may be treated as the parent who provided more than half of the child's support if the custodial parent signs a Form 8332 (PDF), "Release of Claim to Exemption for Child of Divorced of Separated Parents," or a substantially similar statement.

Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements? | Top

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.

In order to claim the Earned Income Credit, does the child have to be claimed as a dependent? | Top

A qualifying child for the Earned Income Credit does not need to qualify as a dependent unless he or she is married. Refer to Publication 596, "Earned Income Credit," for a full discussion of the Earned Income Credit rules.