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              Publication 501
              Cat. No. 15000U                                                  Contents
                                                                               What's New        . . . . . . . . . . . . . . . . . . 1
Department 
of the        Dependents,                                                      Reminders . . . . . . . . . . . . . . . . . . . 1
Treasury
Internal                                                                       Introduction      . . . . . . . . . . . . . . . . . . 2
Revenue       Standard
Service                                                                        Who Must File . . . . . . . . . . . . . . . . . 2
              Deduction,                                                       Who Should File         . . . . . . . . . . . . . . . 5
                                                                               Filing Status . . . . . . . . . . . . . . . . . . 5
              and Filing 
                                                                               Dependents        . . . . . . . . . . . . . . . . .   11
              Information                                                      Social Security Numbers (SSNs) for 
                                                                                   Dependents          . . . . . . . . . . . . . .   22
                                                                               Standard Deduction          . . . . . . . . . . . .   22
              For use in preparing                                             2023 Standard Deduction Tables              . . . .   24

                        Returns                                                How To Get Tax Help . . . . . . . . . . . .           26
              2023
                                                                               Index       . . . . . . . . . . . . . . . . . . . . . 29

                                                                               What's New
                                                                               Who must file.        In some cases, the amount of 
                                                                               income you can receive before you must file a 
                                                                               tax return has increased.       Table 1 shows the fil-
                                                                               ing requirements for most taxpayers.
                                                                               Standard  deduction  increased.             The  stand-
                                                                               ard  deduction  for  taxpayers  who  don't  itemize 
                                                                               their deductions on Schedule A (Form 1040) is 
                                                                               higher  for  2023  than  it  was  for  2022.  The 
                                                                               amount depends on your filing status. You can 
                                                                               use  the    2023  Standard  Deduction  Tables  near 
                                                                               the end of this publication to figure your stand-
                                                                               ard deduction.

                                                                               Reminders
                                                                               Future  developments.           Information  about  any 
                                                                               future  developments  affecting  Pub.  501  (such 
                                                                               as legislation enacted after we release it) will be 
                                                                               posted at IRS.gov/Pub501.
                                                                               Taxpayer identification number for aliens.             If 
                                                                               you are a nonresident or resident alien and you 
                                                                               don't have and aren't eligible to get a social se-
                                                                               curity number (SSN), you must apply for an indi-
                                                                               vidual  taxpayer  identification  number  (ITIN). 
                                                                               Your  spouse  may  also  need  an  ITIN  if  your 
                                                                               spouse doesn't have and isn't eligible to get an 
                                                                               SSN.  See  Form  W-7,  Application  for  IRS  Indi-
                                                                               vidual Taxpayer Identification Number. Also see 
                                                                               Social  Security  Numbers  (SSNs)  for  Depend-
                                                                               ents, later.
                                                                               Photographs of missing children.              The Inter-
                                                                               nal Revenue Service is a proud partner with the 
                                                                               National  Center  for  Missing  &  Exploited 
                                                                               Children®  (NCMEC).  Photographs  of  missing 
                                                                               children selected by the Center may appear in 
              Get forms and other information faster and easier at:            this publication on pages that would otherwise 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               be  blank.  You  can  help  bring  these  children 
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          home by looking at the photographs and calling 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt)    1-800-THE-LOST  (1-800-843-5678)  if  you  rec-
                                                                               ognize a child.

Jan 2, 2024

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Table 1. 2023 Filing Requirements Chart for Most Taxpayers You can send us comments through
IRS.gov/FormComments. Or, you can write to
THEN file a return the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
if your gross IR-6526, Washington, DC 20224.
AND at the end of 2023 you income was at Although we can’t respond individually to
IF your filing status is... were...* least...** each comment received, we do appreciate your
single under 65 $13,850 feedback and will consider your comments and
suggestions as we revise our tax forms, instruc-
65 or older $15,700 tions, and publications. Don’t send tax ques-
head of household under 65 $20,800 tions, tax returns, or payments to the above ad-
dress.
65 or older $22,650
Getting answers to your tax questions.
married filing jointly*** under 65 (both spouses) $27,700 If you have a tax question not answered by this
publication or the How To Get Tax Help section
65 or older (one spouse) $29,200 at the end of this publication, go to the IRS In-
65 or older (both spouses) $30,700 teractive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the
married filing separately any age $5 search feature or viewing the categories listed.
qualifying surviving spouse under 65 $27,700 Getting tax forms, instructions, and pub-
65 or older $29,200 lications. Go to IRS.gov/Forms to download
current and prior-year forms, instructions, and
* If you were born before January 2, 1959, you're considered to be 65 or older at the publications.
end of 2023. (If your spouse died in 2023, see Death of spouse, later. If you're
preparing a return for someone who died in 2023, see Death of taxpayer, later.) Ordering tax forms, instructions, and
publications. Go to IRS.gov/OrderForms to or-
** Gross income means all income you receive in the form of money, goods, der current forms, instructions, and publica-
property, and services that isn't exempt from tax, including any income from sources tions; call 800-829-3676 to order prior-year
outside the United States or from the sale of your main home (even if you can exclude forms and instructions. The IRS will process
part or all of it). Don't include any social security benefits unless (a) you're married your order for forms and publications as soon
as possible. Don’t resubmit requests you’ve al-
filing a separate return and you lived with your spouse at any time during 2023, or (b) ready sent us. You can get forms and publica-
one-half of your social security benefits plus your other gross income and any tions faster online.
tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b)
applies, see the Form 1040 and 1040-SR instructions to figure the taxable part of Useful Items
social security benefits you must include in gross income. Gross income includes You may want to see:
gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a
business means, for example, the amount on Schedule C, line 7; or Schedule F, line 9. Publication
But in figuring gross income, don't reduce your income by any losses, including any 559 559 Survivors, Executors, and
loss on Schedule C, line 7; or Schedule F, line 9. Administrators
*** If you didn't live with your spouse at the end of 2023 (or on the date your spouse Form (and Instructions)
died) and your gross income was at least $5, you must file a return regardless of your
1040-X 1040-X Amended U.S. Individual Income
age. Tax Return
2848
Standard Deduction gives the rules and dol- 2848 Power of Attorney and Declaration
Introduction lar amounts for the standard deduction—a ben- of Representative
efit for taxpayers who don't itemize their deduc- 8332 8332 Release/Revocation of Release of
This publication discusses some tax rules that tions. This section also discusses the standard Claim to Exemption for Child by
affect every person who may have to file a fed- deduction for taxpayers who are blind or age 65 Custodial Parent
eral income tax return. It answers some basic or older, as well as special rules that limit the 8814 8814 Parents' Election To Report Child's
questions: who must file, who should file, what standard deduction available to dependents. In Interest and Dividends
filing status to use, and the amount of the stand- addition, this section helps you decide whether
ard deduction. you would be better off taking the standard de-
Who Must File explains who must file an in- duction or itemizing your deductions. Who Must File
come tax return. If you have little or no gross in- How To Get Tax Help explains how to get tax
come, reading this section will help you decide help from the IRS. If you are a U.S. citizen or resident alien,
if you have to file a return. This publication is for U.S. citizens and resi- whether you must file a federal income tax re-
Who Should File helps you decide if you dent aliens only. If you are a resident alien for turn depends on your gross income, your filing
should file a return, even if you aren't required to the entire year, you must follow the same tax status, your age, and whether you are a de-
do so. rules that apply to U.S. citizens. The rules to de- pendent. For details, see Table 1 and Table 2.
Filing Status helps you determine which fil- termine if you are a resident or nonresident You must also file if one of the situations descri-
ing status to use. Filing status is important in alien are discussed in chapter 1 of Pub. 519. bed in Table 3 applies. The filing requirements
determining whether you must file a return and
whether you may claim certain deductions and Nonresident aliens. If you were a nonresident apply even if you owe no tax.
credits. It also helps determine your standard alien at any time during the year, the rules and You may have to pay a penalty if you are re-
deduction and tax rate. tax forms that apply to you may be different from quired to file a return but fail to do so. If you will-
Dependents explains the difference be- those that apply to U.S. citizens. See Pub. 519. fully fail to file a return, you may be subject to
tween a qualifying child and a qualifying rela- criminal prosecution.
tive. Other topics include the SSN requirement Comments and suggestions. We welcome
for dependents, the rules for multiple support your comments about this publication and sug- Gross income. Gross income is all income
agreements, and the rules for divorced or sepa- gestions for future editions. you receive in the form of money, goods, prop-
rated parents. erty, and services that isn't exempt from tax. If
2 Publication 501 (2023)

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you are married and live with your spouse in a           Death  of  taxpayer. If  you  are  preparing  a  re-     parent  or  guardian  must  sign  the  child's  name 
community  property  state,  half  of  any  income       turn  for  someone  who  died  in  2023,  read  this     followed by the words “By (your signature), pa-
defined by state law as community income may             before  using  Table  1  or  Table  2.  Consider  the    rent for minor child.”
be  considered  yours.  For  a  list  of  community      taxpayer  to  be  65  or  older  at  the  end  of  2023 
property states, see Community property states           only if the taxpayer was 65 or older at the time         Earned income.     Earned income includes sal-
under Married Filing Separately, later.                  of death. Even if the taxpayer was born before           aries,  wages,  professional  fees,  and  other 
                                                         January 2, 1959, the taxpayer isn't considered           amounts received as pay for work you actually 
Self-employed        persons.  If you          are       65 or older at the end of 2023 unless the tax-           perform.  Earned  income  (only  for  purposes  of 
self-employed in a business that provides serv-          payer was 65 or older at the time of death.              filing requirements and the standard deduction) 
ices (where products aren't a factor), your gross        A person is considered to reach age 65 on                also includes any part of a taxable scholarship. 
income from that business is the gross receipts.         the day before the person’s 65th birthday.               See chapter 1 of Pub. 970 for more information 
If you are self-employed in a business involving                                                                  on taxable and nontaxable scholarships.
manufacturing,  merchandising,  or  mining,  your 
gross  income  from  that  business  is  the  total                                                               Child's  earnings.    Amounts  a  child  earns 
sales  minus  the  cost  of  goods  sold.  In  either    U.S. Citizens or Resident Aliens                         by  performing  services  are  included  in  the 
case,  you  must  add  any  income  from  invest-        Living Abroad                                            child’s gross income and not the gross income 
ments and from incidental or outside operations                                                                   of the parent. This is true even if under local law 
or sources.                                              To determine whether you must file a return, in-         the child's parent has the right to the earnings 
                                                         clude  in  your  gross  income  any  income  you         and may actually have received them. But if the 
Filing  status. Your  filing  status  generally  de-     earned  or  received  abroad,  including  any  in-       child doesn't pay the tax due on this income, the 
pends  on  whether  you  are  single  or  married.       come you can exclude under the foreign earned            parent is liable for the tax.
Whether  you  are  single  or  married  is  deter-       income exclusion. For more information on spe-
mined at the end of your tax year, which is De-          cial  tax  rules  that  may  apply  to  you,  see  Pub.  Unearned income.      Unearned income includes 
cember  31  for  most  taxpayers.  Filing  status  is    54.                                                      income such as interest, dividends, and capital 
discussed in detail later in this publication.                                                                    gains.  Trust  distributions  of  interest,  dividends, 
                                                         Residents of Puerto Rico                                 capital  gains,  and  survivor  annuities  are  also 
Age. Age is a factor in determining if you must                                                                   considered unearned income.
file a return only if you are 65 or older at the end     If  you  are  a  U.S.  citizen  and  also  a  bona  fide 
of your tax year. For 2023, you are 65 or older if       resident of Puerto Rico, you must generally file         Election to report child's unearned income 
you were born before January 2, 1959.                    a U.S. income tax return for any year in which           on  parent's  return. You  may  be  able  to  in-
                                                         you  meet  the  income  requirements.  This  is  in      clude your child's interest and dividend income 
Filing Requirements for Most                             addition to any legal requirement you may have           on your tax return. If you do this, your child won't 
                                                         to file an income tax return with Puerto Rico.           have to file a return. To make this election, all of 
Taxpayers                                                                                                         the following conditions must be met.
                                                         If you are a bona fide resident of Puerto Rico           •    Your child was under age 19 (or under age 
You  must  file  a  return  if  your  gross  income  for for  the  whole  year,  your  U.S.  gross  income             24 if a student) at the end of 2023. (A child 
the year was at least the amount shown on the            doesn't include income from sources within Pu-                born on January 1, 2005, is considered to 
appropriate line in Table 1. Dependents should           erto Rico. It does, however, include any income               be age 19 at the end of 2023; you can't 
see Table 2 instead.                                     you received for your services as an employee                 make the election for this child unless the 
                                                         of the United States or any U.S. agency. If you               child was a student. Similarly, a child born 
Deceased Persons                                         receive income from Puerto Rican sources that                 on January 1, 2000, is considered to be 
                                                         isn't subject to U.S. tax, you must reduce your               age 24 at the end of 2023; you can't make 
You must file an income tax return for a dece-           standard deduction, which reduces the amount                  the election for this child.)
dent (a person who died) if both of the following        of income you can have before you must file a            •    Your child had gross income only from in-
are true.                                                U.S. income tax return.                                       terest and dividends (including capital gain 
                                                                                                                       distributions and Alaska Permanent Fund 
1. Your spouse died, or you are the executor,                                                                          dividends).
    administrator, or legal representative.              For more information, see Pub. 570.
                                                                                                                  •    The interest and dividend income was less 
2. The decedent met the filing requirements                                                                            than $12,500.
    described in this publication at the time of         Individuals With Income From U.S.                        •    Your child is required to file a return for 
    the decedent’s death.                                Territories                                                   2023 unless you make this election.
For more information, see  Final Income Tax              If  you  had  income  from  Guam,  the  Common-          •    Your child doesn't file a joint return for 
Return for Decedent—Form 1040 or 1040-SR in              wealth of the Northern Mariana Islands, Ameri-                2023.
Pub. 559.                                                can Samoa, or the U.S. Virgin Islands, special           •    No estimated tax payment was made for 
                                                         rules may apply when determining whether you                  2023 and no 2022 overpayment was ap-
Death of spouse.    If your spouse died in 2023,         must file a U.S. federal income tax return. In ad-            plied to 2023 under your child's name and 
read this before using Table 1 or Table 2 to find        dition, you may have to file a return with the indi-          SSN.
whether  you  must  file  a  2023  return.  Consider     vidual  territory  government.  See  Pub.  570  for      •    No federal income tax was withheld from 
your spouse to be 65 or older at the end of 2023         more information.                                             your child's income under the backup with-
                                                                                                                       holding rules.
only if your spouse was 65 or older at the time                                                                   •    You are the parent whose return must be 
of death. Even if your spouse was born before            Dependents                                                    used when making the election to report 
January 2, 1959, your spouse isn't considered                                                                          your child's unearned income.
65  or  older  at  the  end  of  2023  unless  your      A person who is a dependent may still have to            For  more  information,  see  Form  8814,  Pa-
spouse was 65 or older at the time of death.             file a return. It depends on the person’s earned         rents’  Election  To  Report  Child’s  Interest  and 
A person is considered to reach age 65 on                income,  unearned  income,  and  gross  income.          Dividends, and its instructions.
the day before the person’s 65th birthday.               For details, see Table 2. A dependent must also 
                                                         file if one of the situations described in Table 3 
Example.    Your spouse was born on Febru-               applies.                                                 Other Situations
ary  14,  1958,  and  died  on  February  13,  2023. 
Your spouse is considered age 65 at the time of          Responsibility of parent. If a dependent child           You  may  have  to  file  a  tax  return  even  if  your 
death. However, if your spouse died on Febru-            must file an income tax return but can't file due        gross income is less than the amount shown in 
ary 12, 2023, your spouse isn't considered age           to age or any other reason, a parent, guardian,          Table 1 or Table 2 for your filing status. See   Ta-
65 at the time of death and is not 65 or older at        or  other  legally  responsible  person  must  file  it  ble 3 for those other situations when you must 
the end of 2023.                                         for the child. If the child can't sign the return, the   file.
Publication 501 (2023)                                                                                                                                             3

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Table 2. 2023 Filing Requirements for Dependents 
         See Dependents to find out if you are a dependent.
If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return.
In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes 
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a 
trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income 
is the total of your unearned and earned income.

         If your gross income was $4,700 or more, you usually can't be claimed as a dependent unless you are a qualifying child. 
CAUTION! For details, see Dependents.

Single dependents—Were you either age 65 or older or blind?
         No. You must file a return if any of the following apply.
         1. Your unearned income was more than $1,250.
         2. Your earned income was more than $13,850.
         3. Your gross income was more than the larger of: 
              a. $1,250, or
              b. Your earned income (up to $13,450) plus $400.

         Yes. You must file a return if any of the following apply.
         1. Your unearned income was more than $3,100 ($4,950 if 65 or older and blind).
         2. Your earned income was more than $15,700 ($17,550 if 65 or older and blind).
         3. Your gross income was more than the larger of:
              a. $3,100 ($4,950 if 65 or older and blind), or 
              b. Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Married dependents—Were you either age 65 or older or blind?
         No. You must file a return if any of the following apply.
         1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
         2. Your unearned income was more than $1,250.
         3. Your earned income was more than $13,850.
         4. Your gross income was more than the larger of:
              a. $1,250, or
              b.  Your earned income (up to $13,450) plus $400. 

         Yes. You must file a return if any of the following apply.
         1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
         2. Your unearned income was more than $2,750 ($4,250 if 65 or older and blind).
         3. Your earned income was more than $15,350 ($16,850 if 65 or older and blind).
         4. Your gross income was more than the larger of:
              a. $2,750 ($4,250 if 65 or older and blind), or 
              b. Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

4                                                                                                              Publication 501 (2023)

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Table 3. Other Situations When You Must File a 2023 Return
You must file a return if any of the conditions below apply.

1. You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following. (See the instructions for
Schedule 2 (Form 1040).)

a. Alternative minimum tax.

b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

c. Social security or Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.

d. Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on
group-term life insurance and additional taxes on health savings accounts.

e. Household employment taxes.

f. Recapture taxes.

2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.

3. You had net earnings from self-employment of at least $400.

4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer
social security and Medicare taxes.

5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the
amount of the advance payments.

6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).

• The amount in box 1d of Form 1099-B (or Marital Status
substitute statement), when added to your
Who Should File other gross income, means you have to file In general, your filing status depends on
a tax return because of the filing require- whether you are considered unmarried or mar-
Even if you don't have to file, you should file a ment in Table 1 or Table 2 that applies to ried.
tax return if you can get money back. For exam- you.
ple, you should file if one of the following ap- • Box 1e of Form 1099-B (or substitute state- Unmarried persons. You are considered un-
plies. ment) is blank. married for the whole year if, on the last day of
1. You had income tax withheld from your In this case, filing a return may keep you from your tax year, you are either:
pay. getting a notice from the IRS. • Unmarried, or
2. You made estimated tax payments for the • Legally separated from your spouse under
a divorce or separate maintenance decree.
year or had any of your overpayment for
last year applied to this year's estimated Filing Status State law governs whether you are married
tax. or legally separated under a divorce or separate
You must determine your filing status before you maintenance decree.
3. You qualify for the earned income credit. can determine whether you must file a tax re-
See Pub. 596 for more information. turn, your standard deduction (discussed later), Divorced persons. If you are divorced un-
4. You qualify for the additional child tax and your tax. You also use your filing status to der a final decree by the last day of the year,
credit. See the Instructions for Form 1040 determine whether you are eligible to claim cer- you are considered unmarried for the whole
for more information. tain other deductions and credits. year.
5. You qualify for the refundable American There are five filing statuses. Divorce and remarriage. If you obtain a
opportunity credit. See Form 8863. • Single. divorce for the sole purpose of filing tax returns
6. You qualify for the credit for federal tax on • Married filing jointly. as unmarried individuals, and at the time of di-
fuels. See Form 4136. • Married filing separately. vorce you intend to and do, in fact, remarry
• Head of household. each other in the next tax year, you and your
7. You qualify for the premium tax credit. See • Qualifying surviving spouse. spouse must file as married individuals in both
years.
Form 8962. If more than one filing status applies to you,
choose the one that will give you the lowest tax. Annulled marriages. If you obtain a court
Form 1099-B received. Even if you aren't re- decree of annulment, which holds that no valid
quired to file a return, you should consider filing marriage ever existed, you are considered un-
if all of the following apply. married even if you filed joint returns for earlier
• You received a Form 1099-B, Proceeds years. File amended returns (Form(s) 1040-X)
From Broker and Barter Exchange Trans- claiming single or head of household status for
actions (or substitute statement). all tax years that are affected by the annulment
Publication 501 (2023) 5

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and  not  closed  by  the  statute  of  limitations  for     before January 1, 2023, and you didn't remarry             and any interest or penalty due on your joint re-
filing  a  tax  return.  Generally,  for  a  credit  or  re- before the end of 2023. You may, however, be               turn. This means that if one spouse doesn't pay 
fund,  you  must  file  Form(s)  1040-X  within  3           able  to  use  another  filing  status  that  will  give   the  tax  due,  the  other  may  have  to.  Or,  if  one 
years (including extensions) after the date you              you  a  lower  tax.  See Head  of  Household  and          spouse  doesn't  report  the  correct  tax,  both 
filed your original return or within 2 years after           Qualifying Surviving Spouse, later, to see if you          spouses may be responsible for any additional 
the date you paid the tax, whichever is later. If            qualify.                                                   taxes assessed by the IRS. One spouse may be 
you filed your original tax return early (for exam-          On Form 1040 or 1040-SR, show your filing                  held responsible for all the tax due even if all the 
ple, March 1), your return is considered filed on            status as single by checking the “Single” box on           income was earned by the other spouse.
the  due  date  (generally  April  15).  However,  if        the Filing  Status  line  near  the  top  of  the  form.       You may want to file separately if:
you had an extension to file (for example, until             Use the Single column of the Tax Table, or Sec-            •   You believe your spouse isn't reporting all 
October  15)  but  you  filed  earlier  and  we  re-         tion A of the Tax Computation Worksheet, to fig-               of their income, or
ceived  it  on  July  1,  your  return  is  considered       ure your tax.                                              •   You don't want to be responsible for any 
filed on July 1.                                                                                                            taxes due if your spouse doesn't have 
                                                                                                                            enough tax withheld or doesn't pay enough 
  Head of household or qualifying surviv-                    Married Filing Jointly                                         estimated tax.
ing  spouse.  If  you  are  considered  unmarried, 
you may be able to file as head of household or              You can choose married filing jointly as your fil-             Divorced taxpayer.     You may be held jointly 
as a qualifying surviving spouse. See    Head of             ing  status  if  you  are  considered  married  and        and individually responsible for any tax, interest, 
Household  and   Qualifying  Surviving  Spouse,              both you and your spouse agree to file a joint re-         and penalties due on a joint return filed before 
later, to see if you qualify.                                turn. On a joint return, you and your spouse re-           your divorce. This responsibility may apply even 
                                                             port  your  combined  income  and  deduct  your            if  your  divorce  decree  states  that  your  former 
Married  persons. If  you  are  considered  mar-             combined  allowable  expenses.  You  can  file  a          spouse will be responsible for any amounts due 
ried, you and your spouse can file a joint return            joint return even if one of you had no income or           on previously filed joint returns.
or separate returns.                                         deductions.
                                                                                                                            Relief  from  joint  responsibility. In  some 
  Considered  married.        You  are  considered           If you and your spouse decide to file a joint              cases, one spouse may be relieved of joint re-
married for the whole year if, on the last day of            return,  your  tax  may  be  lower  than  your  com-       sponsibility for tax, interest, and penalties on a 
your  tax  year,  you  and  your  spouse  meet  any          bined tax for the other filing statuses. Also, your        joint  return  for  items  of  the  other  spouse  that 
one of the following tests.                                  standard deduction (if you don't itemize deduc-            were incorrectly reported on the joint return. You 
                                                             tions)  may  be  higher,  and  you  may  qualify  for      can ask for relief no matter how small the liabil-
1. You are married and living together.                      tax  benefits  that  don't  apply  to  other  filing  sta- ity.
2. You are living together in a common law                   tuses.                                                         There are three types of relief available.
  marriage recognized in the state where                     On Form 1040 or 1040-SR, show your filing 
  you now live or in the state where the com-                status  as  married  filing  jointly  by  checking  the    1. Innocent spouse relief.
  mon law marriage began.                                    “Married  filing  jointly”  box  on  the Filing  Status    2. Separation of liability (available only to 
3. You are married and living apart but not le-              line near the top of the form. Use the Married fil-            joint filers whose spouse has died, or who 
  gally separated under a decree of divorce                  ing jointly column of the Tax Table, or Section B              are divorced, who are legally separated, or 
  or separate maintenance.                                   of  the  Tax  Computation  Worksheet,  to  figure              who haven't lived together for the 12 
                                                             your tax.                                                      months ending on the date the election for 
4. You are separated under an interlocutory                                                                                 this relief is filed).
  (not final) decree of divorce.                                      If  you  and  your  spouse  each  have  in-
                                                             TIP      come, you may want to figure your tax             3. Equitable relief.
  Spouse  died  during  the  year.       If  your                     both on a joint return and on separate 
spouse  died  during  the  year,  you  are  consid-          returns  (using  the  filing  status  of  married  filing      You must file Form 8857, Request for Inno-
ered married for the whole year for filing status            separately).  You  can  choose  the  method  that          cent  Spouse  Relief,  to  request  relief  from  joint 
purposes.                                                    gives the two of you the lower combined tax un-            responsibility. Pub. 971 explains the kinds of re-
  If  you  didn't  remarry  before  the  end  of  the        less you are required to file separately.                  lief and who may qualify for them.
tax year, you can file a joint return for yourself 
                                                                                                                        Signing a joint return.    For a return to be con-
and  your  deceased  spouse.  For  the  next  2              Spouse  died.  If  your  spouse  died  during  the         sidered a joint return, both spouses must gener-
years, you may be entitled to the special bene-              year, you are considered married for the whole             ally sign the return.
fits  described  later  under Qualifying  Surviving          year  and  can  choose  married  filing  jointly  as 
Spouse.                                                      your  filing  status.  See Spouse  died  during  the           Spouse  died  before  signing.       If  your 
  If  you  remarried  before  the  end  of  the  tax         year under Married persons, earlier.                       spouse died before signing the return, the exec-
year,  you  can  file  a  joint  return  with  your  new     If  your  spouse  died  in  2024  before  filing  a        utor  or  administrator  must  sign  the  return  for 
spouse. Your deceased spouse's filing status is              2023  return,  you  can  choose  married  filing           your spouse. If neither you nor anyone else has 
married filing separately for that year.                     jointly as your filing status on your 2023 return.         been  appointed  as  executor  or  administrator, 
  Married  persons  living  apart. If  you  live                                                                        you can sign the return for your spouse and en-
apart from your spouse and meet certain tests,               Divorced persons. If you are divorced under a              ter  “Filing  as  surviving  spouse”  in  the  area 
you  may  be  able  to  file  as  head  of  household        final decree by the last day of the year, you are          where you sign the return.
even if you aren't divorced or legally separated.            considered  unmarried  for  the  whole  year  and              Spouse  away  from  home.     If  your  spouse 
If  you  qualify  to  file  as  head  of  household  in-     you can't choose married filing jointly as your fil-       is away from home, you should prepare the re-
stead of as married filing separately, your stand-           ing status.                                                turn, sign it, and send it to your spouse to sign 
ard  deduction  will  be  higher  and  your  tax  may                                                                   so it can be filed on time.
be lower. See Head of Household, later.                      Filing a Joint Return
                                                                                                                            Injury  or  disease  prevents  signing.     If 
                                                             Both  you  and  your  spouse  must  include  all  of       your spouse can't sign because of injury or dis-
Single                                                       your  income  and  deductions  on  your  joint  re-        ease and tells you to sign for them, you can sign 
                                                             turn.                                                      your spouse's name in the proper space on the 
Your filing status is single if you are considered                                                                      return  followed  by  the  words  “By  (your  name), 
unmarried and you don't qualify for another fil-             Accounting period. Both of you must use the                Spouse.” Be sure to sign in the space provided 
ing status. To determine your marital status, see            same accounting period, but you can use differ-            for  your  signature.  Attach  a  dated  statement, 
Marital Status, earlier.                                     ent accounting methods.                                    signed  by  you,  to  the  return.  The  statement 
                                                                                                                        should  include  the  form  number  of  the  return 
Spouse  died  before  January  1,  2023. Your                Joint responsibility.    Both of you may be held           you are filing, the tax year, and the reason your 
filing  status  may  be  single  if  your  spouse  died      responsible,  jointly  and  individually,  for  the  tax 
6                                                                                                                                                 Publication 501 (2023)

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spouse can't sign, and it should state that your           are required to file separately, you should figure           b. You must include in income a greater 
spouse has agreed to your signing for them.                your tax both ways (on a joint return and on sep-                  percentage (up to 85%) of any social 
                                                           arate returns). This way, you can make sure you                    security or equivalent railroad retire-
Signing as guardian of spouse.  If you are                 are using the filing status that results in the low-               ment benefits you received.
the guardian of your spouse who is mentally in-            est combined tax. When figuring the combined            9. The following credits and deductions are 
competent,  you  can  sign  the  return  for  your         tax of a married couple, you may want to con-                reduced at income levels half those for a 
spouse as guardian.                                        sider state taxes as well as federal taxes.                  joint return.
Spouse  in  combat  zone.       You  can  sign  a 
joint return for your spouse if your spouse can't          How  to  file. If  you  file  a  separate  return,  you      a. The child tax credit and the credit for 
sign because they are serving in a combat zone             generally report only your own income, credits,                    other dependents.
(such as the Persian Gulf area, Serbia, Monte-             and deductions.                                              b. The retirement savings contributions 
negro,  Albania,  or  Afghanistan),  even  if  you            Select  this  filing  status  by  checking  the                 credit.
don't  have  a  power  of  attorney  or  other  state-     “Married filing separately” box on the Filing Sta-
ment. Attach a signed statement to your return             tus line near the top of Form 1040 or 1040-SR.          10.  Your capital loss deduction limit is $1,500 
explaining that your spouse is serving in a com-           Enter your spouse's full name in the entry space             (instead of $3,000 on a joint return).
bat  zone.  For  more  information  on  special  tax       at  the  bottom  of  the Filing  Status  section  and   11.  If your spouse itemizes deductions, you 
rules for persons who are serving in a combat              enter  your  spouse's  SSN  or  ITIN  in  the  space         can't claim the standard deduction. If you 
zone, or who are in missing status as a result of          for spouse's SSN on Form 1040 or 1040-SR. If                 can claim the standard deduction, your ba-
serving  in  a  combat  zone,  see  Pub.  3,  Armed        your spouse doesn't have and isn't required to               sic standard deduction is half the amount 
Forces' Tax Guide.                                         have an SSN or ITIN, enter “NRA” in the entry                allowed on a joint return.
Power of attorney (POA).        In order for you           space  below  the  filing  status  checkboxes.  For 
to sign a return for your spouse in any of these           electronic  filing,  enter  the  spouse's  name  or          There  are  special  rules  that  allow  a 
cases, you must attach to the return a POA that            “NRA”  if  the  spouse  doesn't  have  an  SSN  or      TIP  separated spouse to claim the earned 
authorizes you to sign for your spouse. You can            ITIN  in  the  entry  space  below  the  filing  status      income  credit  under  certain  circum-
use a POA that states that you have been gran-             checkboxes.  Use  the    Married  filing  separately    stances. See the line 27 instructions in the In-
ted authority to sign the return, or you can use           column of the Tax Table, or Section C of the Tax        structions  for  Form  1040  and  Schedule  EIC 
Form 2848. Part I of Form 2848 must state that             Computation Worksheet, to figure your tax.              (Form  1040)  to  see  if  you  meet  the  qualifica-
                                                                                                                   tions  to  claim  the  earned  income  credit  even 
you are granted authority to sign the return.                                                                      though you are married and don’t file a joint re-
                                                           Special Rules                                           turn.
Nonresident alien or dual-status alien. Gen-
erally, a married couple can't file a joint return if      If you choose married filing separately as your 
either one is a nonresident alien at any time dur-         filing  status,  the  following  special  rules  apply. Adjusted  gross  income  (AGI)  limits.       If  your 
ing the tax year. However, if one spouse was a             Because of these special rules, you usually pay         AGI on a separate return is lower than it would 
nonresident alien or dual-status alien who was             more  tax  on  a  separate  return  than  if  you  use  have been on a joint return, you may be able to 
married to a U.S. citizen or resident alien at the         another filing status you qualify for.                  deduct  a  larger  amount  for  certain  deductions 
                                                                                                                   that are limited by AGI, such as medical expen-
end of the year, the spouses can choose to file            1. Your tax rate is generally higher than on a          ses.
a joint return. If you do file a joint return, you and        joint return.
your spouse are both treated as U.S. residents 
for  the  entire  tax  year.  See  chapter  1  of  Pub.    2. Your exemption amount for figuring the al-           Individual  retirement  arrangements  (IRAs). 
519.                                                          ternative minimum tax is half that allowed           You may not be able to deduct all or part of your 
                                                              on a joint return.                                   contributions to a traditional IRA if you or your 
                                                                                                                   spouse was covered by an employee retirement 
Married Filing Separately                                  3. You can't take the credit for child and de-          plan at work during the year. Your deduction is 
                                                              pendent care expenses in most cases,                 reduced  or  eliminated  if  your  income  is  more 
You  can  choose  married  filing  separately  as             and the amount you can exclude from in-              than  a  certain  amount.  This  amount  is  much 
your  filing  status  if  you  are  married.  This  filing    come under an employer's dependent                   lower for married individuals who file separately 
status may benefit you if you want to be respon-              care assistance program is limited to                and lived together at any time during the year. 
sible only for your own tax or if it results in less          $2,500 (instead of $5,000 on a joint re-             For more information, see How Much Can You 
tax than filing a joint return.                               turn). However, if you are legally separated         Deduct? in chapter 1 of Pub. 590-A.
                                                              or living apart from your spouse, you may 
If you and your spouse don't agree to file a                  be able to file a separate return and still          Rental  activity  losses. If  you  actively  partici-
joint  return,  you  must  use  this  filing  status  un-     take the credit. See What’s Your Filing Sta-         pated in a passive rental real estate activity that 
less  you  qualify  for  head  of  household  status,         tus? in Pub. 503, Child and Dependent                produced a loss, you can generally deduct the 
discussed later.                                              Care Expenses, for more information.                 loss  from  your  nonpassive  income  up  to 
You may be able to choose head of house-                   4. You can't take the earned income credit              $25,000.  This  is  called  a  special  allowance. 
hold  filing  status  if  you  are  considered  unmar-        unless you have a qualifying child and               However,  married  persons  filing  separate  re-
ried  because  you  live  apart  from  your  spouse           meet certain other requirements.                     turns who lived together at any time during the 
                                                                                                                   year can't claim this special allowance. Married 
and  meet  certain  tests  (explained  later  under        5. You can't take the exclusion or credit for           persons filing separate returns who lived apart 
Head  of  Household).  This  can  apply  to  you              adoption expenses in most cases.                     at all times during the year are each allowed a 
even if you aren't divorced or legally separated. 
If  you  qualify  to  file  as  head  of  household,  in-  6. You can't take the education credits (the            $12,500 maximum special allowance for losses 
stead  of  as  married  filing  separately,  your  tax        American opportunity credit and lifetime             from  passive  real  estate  activities.  See Rental 
may be lower, you may be able to claim certain                learning credit), or the deduction for stu-          Activities in  Pub.  925,  Passive  Activity  and 
tax  benefits,  and  your  standard  deduction  will          dent loan interest.                                  At-Risk Rules.
be  higher.  The  head  of  household  filing  status      7. You can't exclude any interest income from           Community     property      states. Community 
allows  you  to  choose  the  standard  deduction             qualified U.S. savings bonds you used for            property  states  include  Arizona,  California, 
even if your spouse chooses to itemize deduc-                 higher education expenses.                           Idaho, Louisiana, Nevada, New Mexico, Texas, 
tions.  See Head  of  Household,  later,  for  more                                                                Washington,  and  Wisconsin.  If  you  live  in  a 
information.                                               8. If you lived with your spouse at any time 
                                                              during the tax year:                                 community  property  state  and  file  separately, 
      You  will  generally  pay  more  combined                                                                    your  income  may  be  considered  separate  in-
TIP   tax on separate returns than you would                  a. You can't claim the credit for the eld-           come or community income for income tax pur-
      on  a  joint  return  for  the  reasons  listed             erly or the disabled, and                        poses. See Pub. 555.
under Special Rules, later. However, unless you 
Publication 501 (2023)                                                                                                                                               7

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Joint Return After Separate
Returns Worksheet 1. Cost of Keeping Up a Home Keep for Your Records
You can change your filing status from a sepa-
rate return to a joint return by filing an amended
return using Form 1040-X. Amount You Total
Paid Cost
You can generally change to a joint return Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
any time within 3 years from the due date of the
separate return or returns. This doesn't include Mortgage interest expense . . . . . . . . . . . . . . . . . . . . . .
any extensions. A separate return includes a re- Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
turn filed by you or your spouse claiming mar- Utility charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ried filing separately, single, or head of house-
hold filing status. Repairs/maintenance . . . . . . . . . . . . . . . . . . . . . . . . .
Property insurance . . . . . . . . . . . . . . . . . . . . . . . . . . .
Separate Returns After Joint Food eaten in the home . . . . . . . . . . . . . . . . . . . . . . . .
Return Other household expenses . . . . . . . . . . . . . . . . . . . . .
Once you file a joint return, you can't choose to Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
file separate returns for that year after the due
date of the return. Minus total amount you paid . . . . . . . . . . . . . . . . . . . ( )
Amount others paid . . . . . . . . . . . . . . . . . . . . . . . . . . $
Exception. A personal representative for a de-
cedent can change from a joint return elected
by the surviving spouse to a separate return for Note. TANF and other governmental payments. Under proposed Treasury regulations, if you received Temporary
the decedent. The personal representative has Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support
1 year from the due date (including extensions) another person, those payments are considered support you provided for that person, rather than support provided
of the return to make the change. See Pub. 559 by the government or other third party. If the total amount you paid is more than the amount others paid, you meet
for more information on filing income tax returns the requirement of paying more than half the cost of keeping up the home.
for a decedent.
Considered Unmarried not for other purposes, such as claiming the
Head of Household EIC. Different tests apply depending on the tax
To qualify for head of household status, you benefit you claim.
You may be able to file as head of household if must be either unmarried or considered unmar- If you were considered married for part
you meet all the following requirements. ried on the last day of the year. You are consid- ! of the year and lived in a community
1. You are unmarried or considered unmar- ered unmarried on the last day of the tax year if CAUTION property state (listed earlier under Mar-
ried on the last day of the year. See Marital you meet all the following tests. ried Filing Separately), special rules may apply
Status, earlier, and Considered Unmar- 1. You file a separate return. A separate re- in determining your income and expenses. See
ried, later. turn includes a return claiming married fil- Pub. 555 for more information.
2. You paid more than half the cost of keep- ing separately, single, or head of house-
ing up a home for the year. hold filing status. Nonresident alien spouse. You are consid-
3. A qualifying person lived with you in the 2. You paid more than half the cost of keep- ered unmarried for head of household purposes
home for more than half the year (except ing up your home for the tax year. if your spouse was a nonresident alien at any
time during the year and you don't choose to
for temporary absences, such as school). 3. Your spouse didn't live in your home during treat your nonresident spouse as a resident
However, if the qualifying person is your the last 6 months of the tax year. Your alien. However, your spouse isn't a qualifying
dependent parent, your dependent parent spouse is considered to live in your home person for head of household purposes. You
doesn't have to live with you. See Special even if your spouse is temporarily absent must have another qualifying person and meet
rule for parent, later, under Qualifying Per- due to special circumstances. See Tempo- the other tests to be eligible to file as head of
son. rary absences, later. household.
If you qualify to file as head of house- 4. Your home was the main home of your Choice to treat spouse as resident. You
TIP hold, your tax rate will usually be lower child, stepchild, or foster child for more are considered married if you choose to treat
than the rates for single or married fil- than half the year. (See Home of qualifying your spouse as a resident alien. See chapter 1
ing separately. You will also receive a higher person, later, for rules applying to a child's of Pub. 519.
standard deduction than if you file as single or birth, death, or temporary absence during
married filing separately. the year.)
Keeping Up a Home
5. You must be able to claim the child as a
How to file. Indicate your choice of this filing dependent. However, you meet this test if To qualify for head of household status, you
status by checking the “Head of household” box you can't claim the child as a dependent must pay more than half of the cost of keeping
on the Filing Status line near the top of Form only because the noncustodial parent can up a home for the year. You can determine
1040 or 1040-SR. If the child who qualifies you claim the child using the rules described whether you paid more than half of the cost of
for this filing status isn't claimed as your de- later in Children of divorced or separated keeping up a home by using Worksheet 1.
pendent in the Dependents section of Form parents (or parents who live apart) under
1040 or 1040-SR, enter the child's name in the Qualifying Child or in Support Test for Chil-
entry space at the bottom of the Filing Status dren of Divorced or Separated Parents (or Costs you include. Include in the cost of
section. Use the Head of a household column Parents Who Live Apart) under Qualifying keeping up a home expenses such as rent,
of the Tax Table, or Section D of the Tax Com- Relative. The general rules for claiming a mortgage interest, real estate taxes, insurance
putation Worksheet, to figure your tax. child as a dependent are explained later on the home, repairs, utilities, and food eaten in
under Dependents. the home.
You may be considered unmarried for the Costs you don't include. Don't include the
purpose of using head of household status but cost of clothing, education, medical treatment,
8 Publication 501 (2023)

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vacations, life insurance, or transportation. Also (as defined in Table 4) must be one of the fol- 2. The year the child would have reached
don't include the value of your services or those lowing. age 18.
of a member of your household. • Your qualifying child or qualifying relative
who lived with you for more than half the
Qualifying Person part of the year they were alive.
• Your parent for whom you paid, for the en- Qualifying Surviving Spouse
See Table 4 to see who is a qualifying person. tire part of the year your parent was alive,
Any person not described in Table 4 isn't a qual- more than half the cost of keeping up the If your spouse died in 2023, you can use mar-
ifying person. home your parent lived in. ried filing jointly as your filing status for 2023 if
you otherwise qualify to use that status. The
Example 1—child. Your unmarried child Example. You are unmarried. Your parent, year of death is the last year for which you can
lived with you all year and was 18 years old at who you claim as a dependent, lived in an file jointly with your deceased spouse. See Mar-
the end of the year. Your child didn't provide apartment alone. Your parent died on Septem- ried Filing Jointly, earlier.
more than half of their own support and doesn't ber 2. The cost of the upkeep of the apartment
meet the tests to be a qualifying child of anyone for the year until your parent’s death was You may be eligible to use qualifying surviv-
else. As a result, this child is your qualifying $6,000. You paid $4,000 and your sibling paid ing spouse as your filing status for 2 years fol-
child (see Qualifying Child, later) and, because $2,000. Your sibling made no other payments lowing the year your spouse died. For example,
this child is single, this is your qualifying person toward your parent’s support. Your parent had if your spouse died in 2022 and you haven't re-
for head of household purposes. no income. Because you paid more than half of married, you may be able to use this filing status
the cost of keeping up your parent’s apartment for 2023 and 2024. The rules for using this filing
Example 2—child who isn't qualifying from January 1 until your parent’s death, and status are explained in detail here.
person. The facts are the same as in Exam- you can claim your parent as a dependent, you This filing status entitles you to use joint re-
ple 1, except your child was 25 years old at the can file as head of household. turn tax rates and the highest standard deduc-
end of the year and your child’s gross income Temporary absences. You and your quali- tion amount (if you don't itemize deductions). It
was $5,000. Because your child doesn't meet fying person are considered to live together doesn't entitle you to file a joint return.
the age test (explained later under Qualifying even if one or both of you are temporarily ab-
Child), your child isn't your qualifying child. Be- sent from your home due to special circumstan- How to file. Indicate your choice of this filing
cause the child doesn't meet the gross income ces such as illness, education, business, vaca- status by checking the “Qualifying surviving
test (explained later under Qualifying Relative), tion, military service, or detention in a juvenile spouse” box on the Filing Status line near the
the child isn't your qualifying relative. As a re- facility. It must be reasonable to assume the ab- top of Form 1040 or 1040-SR. If the child who
sult, this child isn't your qualifying person for sent person will return to the home after the qualifies you for this filing status isn’t claimed as
head of household purposes. temporary absence. You must continue to keep your dependent in the Dependents section of
up the home during the absence. Form 1040 or 1040-SR, enter the child’s name
Example 3—your friend. Your friend lived in the entry space at the bottom of the Filing
with you all year. Even though your friend may Adopted child or foster child. You may Status section. Use the Married filing jointly col-
be your qualifying relative if the gross income be eligible to file as head of household if the umn of the Tax Table, or Section B of the Tax
and support tests (explained later) are met, your person who qualifies you for this filing status Computation Worksheet, to figure your tax.
friend isn't your qualifying person for head of was an adopted child or foster child and you
household purposes because your friend isn't kept up a home for this person in 2023, the per- Eligibility rules. You are eligible to file your
related to you in one of the ways listed under son was lawfully placed with you for legal adop- 2023 return as a qualifying surviving spouse if
Relatives who don't have to live with you, later. tion by you in 2023, or the person was an eligi- you meet all the following tests.
See Table 4. ble foster child placed with you during 2023.
The person is considered to have lived with you 1. You were entitled to file a joint return with
Example 4—friend's child. The facts are for more than half of 2023 if your main home your spouse for the year your spouse died.
the same as in Example 3, except your friend's was this person's main home for more than half It doesn't matter whether you actually filed
10-year-old child also lived with you all year. the time since the child was adopted or placed a joint return.
Your friend’s child isn't your qualifying child and, with you in 2023. 2. Your spouse died in 2021 or 2022 and you
because the child is your friend's qualifying didn't remarry before the end of 2023.
child, your friend’s child isn't your qualifying rel- Kidnapped child. You may be eligible to
ative (see Not a Qualifying Child Test, later). As file as head of household even if the child who 3. You have a child or stepchild (not a foster
a result, your friend’s child isn't your qualifying is your qualifying person has been kidnapped. child) whom you can claim as a dependent
person for head of household purposes. You can claim head of household filing status if or could claim as a dependent except that,
all the following statements are true. for 2023:
Home of qualifying person. Generally, the 1. The child is presumed by law enforcement a. The child had gross income of $4,700
qualifying person must live with you for more authorities to have been kidnapped by or more,
than half of the year. someone who isn't a member of your fam- b. The child filed a joint return, or
Special rule for parent. If your qualifying ily or the child's family.
c. You could be claimed as a dependent
person is your parent, you may be eligible to file 2. In the year of the kidnapping, the child on someone else’s return.
as head of household even if your parent lived with you for more than half the part of
doesn't live with you. However, you must be the year before the kidnapping. If the child isn’t claimed as your de-
able to claim your parent as a dependent. Also, pendent in the Dependents section on
you must pay more than half the cost of keeping 3. In the year of the child’s return, the child
up a home that was the main home for the en- lived with you for more than half the part of Form 1040 or 1040-SR, enter the child’s
tire year for your parent. the year following the date of the child’s re- name in the entry space at the bottom of
If you pay more than half the cost of keeping turn. the Filing Status section. If you don’t enter
the name, it will take us longer to process
your parent in a rest home or home for the eld- 4. You would have qualified for head of your return.
erly, that counts as paying more than half the household filing status if the child hadn't
cost of keeping up your parent's main home. been kidnapped. 4. This child lived in your home all year, ex-
cept for temporary absences. See Tempo-
Death or birth. You may be eligible to file This treatment applies for all years until the rary absences, earlier, under Head of
as head of household even if the qualifying per- earlier of: Household. There are also exceptions, de-
son who qualifies you for this filing status is born scribed later, for a child who was born or
or dies during the year. To qualify you for head 1. The year there is a determination that the died during the year and for a kidnapped
of household filing status, the qualifying person child is dead, or child.
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Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?1

CAUTION! See the text of this publication for the other requirements you must meet to claim head of household filing status.

IF the person is your . . . AND . . . THEN that person is . . .
qualifying child (such as a son, daughter, the child is single a qualifying person, whether or not
or grandchild who lived with you more than the child meets the citizen or
half the year and meets certain other tests)2 resident test.
the child is married and you can claim the a qualifying person.
child as a dependent
the child is married and you can't claim the not a qualifying person.3
child as a dependent
qualifying relative who is your father or 4 you can claim your parent as a dependent5 a qualifying person.6
mother you can't claim your parent as a dependent not a qualifying person.
qualifying relative other than your father or 4 your relative lived with you more than half a qualifying person.
mother (such as a grandparent, brother, or the year, and your relative is related to you
sister who meets certain tests) in one of the ways listed under Relatives
who don't have to live with you, later, and
you can claim your relative as a dependent5
your relative didn't live with you more than not a qualifying person.
half the year
your relative isn't related to you in one of the not a qualifying person.
ways listed under Relatives who don't have
to live with you, later, and is your qualifying
relative only because your relative lived with
you all year as a member of your household
you can't claim your relative as a dependent not a qualifying person.
1 A person can't qualify more than one taxpayer to use the head of household filing status for the year.
2 The term “qualifying child” is defined under Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for head of
household filing status doesn't include a child who is your qualifying child only because of the rules described under Children of divorced or
separated parents (or parents who live apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child is
generally your qualifying child for head of household filing status even though the child isn't a qualifying child you can claim as a dependent.
3 This person is a qualifying person if the only reason you can't claim the person as a dependent is that you can be claimed as a dependent on
another taxpayer's return.
4 The term “qualifying relative” is defined under Dependents, later.
5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn't a qualifying person. See Multiple
Support Agreement, later.
6 See Special rule for parent, earlier.
5. You paid more than half the cost of keep- was the child's main home during the entire part someone who isn't a member of your fam-
ing up a home for the year. See Keeping of the year the child was alive. ily or the child's family.
Up a Home, earlier, under Head of House- 2. In the year of the kidnapping, the child
hold. Adopted child. You may be eligible to file as a
qualifying surviving spouse if the child who lived with you for more than half the part of
Example. Your spouse died in 2021 and qualifies you for this filing status you adopted in the year before the kidnapping.
you haven’t remarried. During 2022 and 2023, 2023 or was lawfully placed with you for legal 3. In the year of the child’s return, the child
you continued to keep up a home for you and adoption by you in 2023. The child is consid- lived with you for more than half the part of
your child who lives with you and whom you can ered to have lived with you for all of 2023 if your the year following the date of the child’s re-
claim as a dependent. For 2021, you were enti- main home was this child's main home for the turn.
tled to file a joint return for you and your de- entire time since this child was adopted or
ceased spouse. For 2022 and 2023, you can file placed with you in 2023. 4. You would have qualified for qualifying sur-
as a qualifying surviving spouse. After 2023, viving spouse filing status if the child had
you can file as head of household if you qualify. Kidnapped child. You may be eligible to file as not been kidnapped.
a qualifying surviving spouse even if the child As mentioned earlier, the filing status
Death or birth. You may be eligible to file as a who qualifies you for this filing status has been ! qualifying surviving spouse is available
qualifying surviving spouse if the child who kidnapped. You can claim qualifying surviving CAUTION for only 2 years following the year your
qualifies you for this filing status is born or dies spouse filing status if all the following state- spouse died.
during the year. You must have provided more ments are true.
than half of the cost of keeping up a home that 1. The child is presumed by law enforcement
authorities to have been kidnapped by
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Table 5. Overview of the Rules for Claiming a Dependent

CAUTION!    This table is only an overview of the rules. For details, see the rest of this publication.

 •  You can't claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer, 
    unless that taxpayer files a return only to claim a refund of withheld income tax or estimated tax paid.

 •  You can't claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of 
    withheld income tax or estimated tax paid. 

 •  You can't claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident 
    of Canada or Mexico.1

 •  You can't claim a person as a dependent unless that person is your qualifying child or qualifying relative.

                         Tests To Be a Qualifying Child                                          Tests To Be a Qualifying Relative
 1. The child must be your son, daughter, stepchild, foster child, brother,         1. The person can't be your qualifying child or the qualifying 
    sister, half brother, half sister, stepbrother, or stepsister, or a descendant       child of any other taxpayer.
    of any of them.
                                                                                    2. The person either (a) must be related to you in one of the 
 2. The child must be (a) under age 19 at the end of the year and younger                ways listed under Relatives who don't have to live with you, or 
    than you (or your spouse if filing jointly); (b) under age 24 at the end of the      (b) must live with you all year as a member of your 
    year, a student, and younger than you (or your spouse if filing jointly); or         household  (and your relationship must not violate local law).2
    (c) any age if permanently and totally disabled. 
                                                                                    3. The person's gross income for the year must be less than 
 3. The child must have lived with you for more than half of the year.2                  $4,700.3

 4. The child must not have provided more than half of the child’s own support      4. You must provide more than half of the person's total support 
    for the year.                                                                        for the year.4

 5. The child must not be filing a joint return for the year (unless that joint 
    return is filed only to claim a refund of withheld income tax or estimated 
    tax paid).
If the child meets the rules to be a qualifying child of more than one 
person, generally only one person can actually treat the child as a 
qualifying child. See Qualifying Child of More Than One Person, later, 
to find out which person is the person entitled to claim the child as a 
qualifying child. 
1 There is an exception for certain adopted children.
2 There are exceptions for temporary absences, children who were born or died during the year, children who were adopted or lawfully placed for 
adoption during the year, children who are eligible foster children placed during the year, children of divorced or separated parents (or parents who 
live apart), and kidnapped children.
3 There is an exception if the person is disabled and has income from a sheltered workshop.
4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped 
children.

                                                     Child tax credit. You may be entitled to a child     Exceptions
                                                     tax credit for each qualifying child who was un-
Dependents                                           der age 17 at the end of the year if you claimed 
                                                     that child as a dependent. For more information,     Even if you have a qualifying child or qualifying 
The term “dependent” means:                          see the Instructions for Form 1040.                  relative, you can claim that person as a depend-
•   A qualifying child, or                                                                                ent only if these three tests are met.
•   A qualifying relative.                           Credit for other dependents.   You may be en-        1. Dependent taxpayer test.
The terms “qualifying child” and “qualifying rela-   titled to a credit for other dependents for each 
tive” are defined later.                             qualifying child who does not qualify you for the    2. Joint return test.
                                                     child tax credit and for each qualifying relative.   3. Citizen or resident test.
 All the requirements for claiming a depend-         For  more  information,  see  the  Instructions  for 
ent are summarized in Table 5.                       Form 1040.                                           These three tests are explained in detail here.

Housekeepers,  maids,  or  servants. If  these                                                            Dependent Taxpayer Test
people  work  for  you,  you  can't  claim  them  as 
dependents.                                                                                               If  you  can  be  claimed  as  a  dependent  by  an-
                                                                                                          other taxpayer, you can't claim anyone else as a 
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dependent. Even if you have a qualifying child          Exception for adopted child.     If you are a U.S.         child” includes a child who was lawfully placed 
or qualifying relative, you can't claim that person     citizen or U.S. national who has legally adopted           with you for legal adoption.
as a dependent.                                         a  child  who  isn't  a  U.S.  citizen,  U.S.  resident 
                                                        alien, or U.S. national, this test is met if the child     Foster child. A foster child is an individual who 
If  you  are  filing  a  joint  return  and  your       lived with you as a member of your household               is placed with you by an authorized placement 
spouse can be claimed as a dependent by an-             all year. This exception also applies if the child         agency or by judgment, decree, or other order 
other taxpayer, you and your spouse can't claim         was lawfully placed with you for legal adoption            of any court of competent jurisdiction.
any dependents on your joint return.                    and  the  child  lived  with  you  for  the  rest  of  the 
                                                        year after placement.                                      Age Test
Exception. If you can be claimed as a depend-
ent  by  another  taxpayer,  you  can  claim  some-     Child's place of residence. Children are usu-
one else as a dependent if the person who can           ally citizens or residents of the country of their         To meet this test, a child must be:
claim you (or your spouse if filing a joint return)     parents.                                                   • Under age 19 at the end of the year and 
                                                                                                                     younger than you (or your spouse if filing 
as a dependent files a return only to claim a re-       If  you  were  a  U.S.  citizen  when  your  child           jointly);
fund  of  income  tax  withheld  or  estimated  tax     was  born,  the  child  may  be  a  U.S.  citizen  and       A student under age 24 at the end of the 
paid.                                                   meet  this  test  even  if  the  other  parent  was  a     •
                                                                                                                     year and younger than you (or your spouse 
                                                        nonresident  alien  and  the  child  was  born  in  a        if filing jointly); or
Joint Return Test                                       foreign country.                                             Permanently and totally disabled at any 
                                                                                                                   •
You generally can't claim a married person as a         Foreign  students'  place  of  residence.   For-             time during the year, regardless of age.
dependent if that person files a joint return.          eign  students  brought  to  this  country  under  a        Example.     Your  child  turned  19  on  Decem-
                                                        qualified international education exchange pro-            ber 10. Unless this child was permanently and 
Exception. You  can  claim  a  person  as  a  de-       gram and placed in American homes for a tem-               totally  disabled  or  a  student,  this  child  doesn't 
pendent  who  files  a  joint  return  if  that  person porary  period  generally  aren't  U.S.  residents         meet  the  age  test  because,  at  the  end  of  the 
and  that  person’s  spouse  file  the  joint  return   and don't meet this test. You can't claim them as          year, this child wasn't under age 19.
only to claim a refund of income tax withheld or        dependents.  However,  if  you  provided  a  home 
estimated tax paid.                                     for a foreign student, you may be able to take a           Child  must  be  younger  than  you  or  your 
                                                        charitable  contribution  deduction.  See  Expen-          spouse.  To  be  your  qualifying  child,  a  child 
Example  1—child  files  joint  return.        You      ses  Paid  for  Student  Living  With  You in  Pub.        who isn't permanently and totally disabled must 
supported your 18-year-old child who lived with         526.                                                       be younger than you. However, if you are mar-
you all year while your child’s spouse was in the                                                                  ried filing jointly, the child must be younger than 
Armed  Forces.  Your  child’s  spouse  earned           U.S.  national. A  U.S.  national  is  an  individual      you  or  your  spouse  but  doesn't  have  to  be 
$35,000 for the year. The couple files a joint re-      who,  although  not  a  U.S.  citizen,  owes  alle-        younger than both of you.
turn. You can't claim your child as a dependent.        giance  to  the  United  States.  U.S.  nationals  in-
                                                        clude  American  Samoans  and  Northern  Ma-                Example 1—child not younger than you 
Example  2—child  files  joint  return  only            riana  Islanders  who  chose  to  become  U.S.             or your spouse. Your 23-year-old sibling, who 
as  claim  for  refund  of  withheld  tax.     Your     nationals instead of U.S. citizens.                        is a student and unmarried, lives with you and 
18-year-old  child  and  your  child’s  17-year-old                                                                your spouse, who provide more than half of your 
spouse had $800 of wages from part-time jobs            Qualifying Child                                           sibling’s  support.  Your  sibling  isn't  disabled. 
and  no  other  income.  They  lived  with  you  all                                                               Both you and your spouse are 21 years old, and 
year. Neither is required to file a tax return. They    Five  tests  must  be  met  for  a  child  to  be  your    you file a joint return. Your sibling isn't your qual-
don't have a child. Taxes were taken out of their       qualifying child. The five tests are:                      ifying  child  because  your  sibling  isn't  younger 
pay, so they file a joint return only to get a refund                                                              than you or your spouse.
of the withheld taxes. The exception to the joint       1. Relationship,
return  test  applies,  so  you  aren't  disqualified   2. Age,                                                     Example  2—child  younger  than  your 
from claiming each of them as a dependent just                                                                     spouse but not younger than you.       The facts 
because  they  file  a  joint  return.  You  can  claim 3. Residency,                                              are  the  same  as  in  Example  1,  except  your 
each of them as dependents if all the other tests       4. Support, and                                            spouse is 25 years old. Because your sibling is 
to do so are met.                                                                                                  younger  than  your  spouse  and  you  and  your 
                                                        5. Joint return.                                           spouse  are  filing  a  joint  return,  your  sibling  is 
Example  3—child  files  joint  return  to              These tests are explained next.                            your  qualifying  child,  even  though  your  sibling 
claim  American  opportunity  credit.          The                                                                 isn't younger than you.
facts are the same as in Example 2, except no                   If a child meets the five tests to be the 
taxes were taken out of your child’s pay or your        !       qualifying  child  of  more  than  one  per-       Student defined. To qualify as a student, your 
child’s  spouse’s  pay.  However,  they  file  a  joint CAUTION son,  there  are  rules  you  must  use  to        child must be, during some part of each of any 5 
return  to  claim  an  American  opportunity  credit    determine  which  person  can  actually  treat  the        calendar months of the year:
of  $124  and  get  a  refund  of  that  amount.  Be-   child as a qualifying child. See Qualifying Child 
cause  they  filed  a  joint  return  claiming  the     of More Than One Person, later.                            1. A full-time student at a school that has a 
                                                                                                                     regular teaching staff and course of study, 
American opportunity credit, they aren’t filing it                                                                   and a regularly enrolled student body at 
only  to  get  a  refund  of  income  tax  withheld  or                                                              the school; or
estimated tax paid. The exception to the joint re-      Relationship Test
turn test doesn't apply, so you can't claim either      To meet this test, a child must be:                        2. A student taking a full-time, on-farm train-
of them as a dependent.                                    Your son, daughter, stepchild, or foster                  ing course given by a school described in 
                                                        •                                                            (1), or by a state, county, or local govern-
                                                           child, or a descendant (for example, your 
Citizen or Resident Test                                   grandchild) of any of them; or                            ment agency.
                                                        •  Your brother, sister, half brother, half sister,        The  5  calendar  months  don't  have  to  be  con-
You generally can't claim a person as a depend-            stepbrother, or stepsister, or a descendant             secutive.
ent unless that person is a U.S. citizen, a U.S.           (for example, your niece or nephew) of any 
resident alien, a U.S. national, or a resident of          of them.                                                 Full-time  student.    A  full-time  student  is  a 
Canada or Mexico. However, there is an excep-                                                                      student who is enrolled for the number of hours 
tion  for  certain  adopted  children,  as  explained   Adopted  child.  An  adopted  child  is  always            or courses the school considers to be full-time 
next.                                                   treated  as  your  own  child.  The  term  “adopted        attendance.

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School defined. A school can be an ele- main home was this child's main home for more the decree or agreement wasn't
mentary school, a junior or senior high school, a than half the time since this child was adopted changed after 1984 to say the non-
college, a university, or a technical, trade, or or placed with you in 2023. custodial parent can't claim the child
mechanical school. However, an on-the-job as a dependent, and the noncustodial
training course, correspondence school, or Kidnapped child. You can treat your child as parent provides at least $600 for the
school offering courses only through the Inter- meeting the residency test even if the child has child's support during the year.
net doesn't count as a school. been kidnapped, but the following statements
must be true. If statements (1) through (4) are all true, only
Vocational high school students. Stu- the noncustodial parent can:
dents who work on “co-op” jobs in private indus- 1. The child is presumed by law enforcement • Claim the child as a dependent; and
try as a part of a school's regular course of authorities to have been kidnapped by • Claim the child as a qualifying child for the
classroom and practical training are considered someone who isn't a member of your fam- child tax credit, the credit for other depend-
full-time students. ily or the child's family. ents, or the additional child tax credit.
2. In the year the kidnapping occurred, the However, this doesn’t allow the noncustodial
Permanently and totally disabled. Your child child lived with you for more than half of parent to claim head of household filing status,
is permanently and totally disabled if both of the the part of the year before the date of the the credit for child and dependent care expen-
following apply. kidnapping. ses, the exclusion for dependent care benefits,
• Your child can't engage in any substantial or the earned income credit. See Applying the
gainful activity because of a physical or 3. In the year of the child’s return, the child
mental condition. lived with you for more than half the part of tiebreaker rules to divorced or separated pa-
• A doctor determines the condition has las- the year following the date of the child’s re- rents (or parents who live apart), later.
ted or can be expected to last continuously turn.
Example—earned income credit. Even if
for at least a year or can lead to death. This treatment applies for all years until the statements (1) through (4) are all true and the
earlier of: custodial parent signs Form 8332 or a substan-
Residency Test tially similar statement that the custodial parent
1. The year there is a determination that the won’t claim the child as a dependent for 2023,
child is dead, or
To meet this test, your child must have lived with this doesn’t allow the noncustodial parent to
you for more than half the year. There are ex- 2. The year the child would have reached claim the child as a qualifying child for the
ceptions for temporary absences, children who age 18. earned income credit. The custodial parent or
were born or died during the year, adopted or another taxpayer, if eligible, can claim the child
foster children, kidnapped children, and chil- Children of divorced or separated parents for the earned income credit.
dren of divorced or separated parents. (or parents who live apart). In most cases,
because of the residency test, a child of di- Custodial parent and noncustodial pa-
Temporary absences. Your child is consid- vorced or separated parents is the qualifying rent. The custodial parent is the parent with
ered to have lived with you during periods of child of the custodial parent. However, the child whom the child lived for the greater number of
time when one of you, or both, is temporarily will be treated as the qualifying child of the non- nights during the year. The other parent is the
absent due to special circumstances, such as: custodial parent if all four of the following state- noncustodial parent.
• Illness, ments are true. If the parents divorced or separated during
the year and the child lived with both parents
• Education, 1. The parents: before the separation, the custodial parent is
• Business, the one with whom the child lived for the greater
• Vacation, a. Are divorced or legally separated un-
• Military service, or der a decree of divorce or separate number of nights during the rest of the year.
• Detention in a juvenile facility. maintenance; A child is treated as living with a parent for a
night if the child sleeps:
b. Are separated under a written separa- • At that parent's home, whether or not the
Death or birth of child. A child who was born tion agreement; or parent is present; or
or died during the year is treated as having lived
with you more than half the year if your home c. Lived apart at all times during the last • In the company of the parent, when the
was the child's home more than half the time 6 months of the year, whether or not child doesn't sleep at a parent's home (for
the child was alive during the year. The same is they are or were married. example, the parent and child are on vaca-
tion together).
true if the child lived with you more than half the 2. The child received over half of the child’s
year except for any required hospital stay follow- support for the year from the parents. Equal number of nights. If the child lived
ing birth. with each parent for an equal number of nights
3. The child is in the custody of one or both during the year, the custodial parent is the pa-
Child born alive. You may be able to claim parents for more than half of the year. rent with the higher AGI.
as a dependent a child born alive during the
year, even if the child lived only for a moment. 4. Either of the following statements is true. December 31. The night of December 31 is
State or local law must treat the child as having a. The custodial parent signs a written treated as part of the year in which the night be-
been born alive. There must be proof of a live declaration, discussed later, that they gins. For example, the night of December 31,
birth shown by an official document, such as a won't claim the child as a dependent 2023, is treated as part of 2023.
birth certificate. The child must be your qualify- for the year, and the noncustodial pa-
ing child or qualifying relative, and all the other rent attaches this written declaration Emancipated child. If a child is emancipa-
tests to claim the child as a dependent must be to their return. (If the decree or agree- ted under state law, the child is treated as not
met. ment went into effect after 1984 and living with either parent. See Examples and .5 6
Stillborn child. You can't claim a stillborn before 2009, see Post-1984 and Absences. If a child wasn't with either pa-
child as a dependent. pre-2009 divorce decree or separa- rent on a particular night (because, for example,
tion agreement, later. If the decree or the child was staying at a friend's house), the
Adopted child or foster child. You can treat agreement went into effect after 2008, child is treated as living with the parent with
your adopted child or foster child as meeting the see Post-2008 divorce decree or sep- whom the child normally would have lived for
residency test as follows if you adopted the aration agreement, later.) that night, except for the absence. But if it can't
child in 2023, the child was lawfully placed with b. A pre-1985 decree of divorce or sepa- be determined with which parent the child nor-
you for legal adoption by you in 2023, or the rate maintenance or written separa- mally would have lived or if the child would not
child was an eligible foster child placed with you tion agreement that applies to 2023 have lived with either parent that night, the child
during 2023. This child is considered to have states that the noncustodial parent is treated as not living with either parent that
lived with you for more than half of 2023 if your can claim the child as a dependent, night.

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Parent works at night. If, due to a parent's or additional child tax credit, if applicable, for parents who never married and lived apart at all
nighttime work schedule, a child lives for a the child. The noncustodial parent must attach times during the last 6 months of the year.
greater number of days, but not nights, with the a copy of the form or statement to their tax re-
parent who works at night, that parent is treated turn. Support Test (To Be a Qualifying
as the custodial parent. On a school day, the The release can be for 1 year, for a number Child)
child is treated as living at the primary resi- of specified years (for example, alternate
dence registered with the school. years), or for all future years, as specified in the
declaration. To meet this test, the child can't have provided
Example 1—child lived with one parent more than half of the child’s own support for the
for a greater number of nights. You and your Post-1984 and pre-2009 divorce decree year.
child’s other parent are divorced. In 2023, your or separation agreement. If the divorce de-
child lived with you 210 nights and with the cree or separation agreement went into effect This test is different from the support test to
other parent 155 nights. You are the custodial after 1984 and before 2009, the noncustodial be a qualifying relative, which is described later.
parent. parent may be able to attach certain pages from However, to see what is or isn't support, see
the decree or agreement instead of Form 8332. Support Test (To Be a Qualifying Relative), later.
Example 2—child is away at camp. In The decree or agreement must state all three of If you aren't sure whether a child provided more
2023, your child lives with each parent for alter- the following. than half of their own support, you may find
nate weeks. In the summer, your child spends 6 1. The noncustodial parent can claim the Worksheet 2 helpful.
weeks at summer camp. During those 6 weeks, child as a dependent without regard to any
your child is treated as living with you for 3 condition, such as payment of support. Example. You provided $4,000 toward your
weeks and with your child’s other parent, your 16-year-old child's support for the year and the
ex-spouse, for 3 weeks because this is how 2. The custodial parent won't claim the child child provided $6,000. Your child provided more
long the child would have lived with each parent as a dependent for the year. than half their own support. This child isn't your
if the child had not attended summer camp. 3. The years for which the noncustodial pa- qualifying child.
rent, rather than the custodial parent, can
Example 3—child lived same number of claim the child as a dependent. Foster care payments and expenses. Pay-
nights with each parent. Your child lived with ments you receive for the support of a foster
you 180 nights during the year and lived the The noncustodial parent must attach all of child from a child placement agency are consid-
same number of nights with the child’s other pa- the following pages of the decree or agreement ered support provided by the agency. Similarly,
rent, your ex-spouse. Your AGI is $40,000. Your to their tax return. payments you receive for the support of a foster
ex-spouse's AGI is $25,000. You are treated as • The cover page (write the other parent's child from a state or county are considered sup-
your child's custodial parent because you have SSN on this page). port provided by the state or county.
the higher AGI. • The pages that include all of the informa- If you aren't in the trade or business of pro-
tion identified in items (1) through (3) viding foster care and your unreimbursed
Example 4—child is at parent’s home above. out-of-pocket expenses in caring for a foster
but with other parent. Your child normally • The signature page with the other parent's child were mainly to benefit an organization
lives with you during the week and with the signature and the date of the agreement. qualified to receive deductible charitable contri-
child’s other parent, your ex-spouse, every other butions, the expenses are deductible as charita-
weekend. You become ill and are hospitalized. Post-2008 divorce decree or separation ble contributions but aren't considered support
The other parent lives in your home with your agreement. The noncustodial parent can't at- you provided. For more information about the
child for 10 consecutive days while you are in tach pages from the decree or agreement in- deduction for charitable contributions, see Pub.
the hospital. Your child is treated as living with stead of Form 8332 if the decree or agreement 526. If your unreimbursed expenses aren't de-
you during this 10-day period because your went into effect after 2008. The custodial parent ductible as charitable contributions, they may
child was living in your home. must sign either Form 8332 or a similar state- qualify as support you provided.
ment whose only purpose is to release the cus-
Example 5—child emancipated in May. todial parent's claim to an exemption, and the If you are in the trade or business of provid-
Your child turned 18 in May 2023 and became noncustodial parent must attach a copy to their ing foster care, your unreimbursed expenses
emancipated under the law of the state where return. The form or statement must release the aren't considered support provided by you.
your child lives. As a result, your child isn't con- custodial parent's claim to the child without any
sidered in the custody of either parent for more conditions. For example, the release must not Example 1. A foster child lived with a mar-
than half of the year. The special rule for chil- depend on the noncustodial parent paying sup- ried couple, the Smiths, for the last 3 months of
dren of divorced or separated parents doesn't port. the year. The Smiths cared for the foster child
because they wanted to adopt the child (al-
apply. The noncustodial parent must attach though the child had not been placed with them
the required information even if it was
Example 6—child emancipated in Au- CAUTION! filed with a return in an earlier year. for adoption). They didn't care for the foster
child as a trade or business or to benefit the
gust. Your child lives with you from January 1, agency that placed the foster child in their
2023, until May 31, 2023, and lives with the Revocation of release of claim to an ex- home. The Smiths' unreimbursed expenses
child’s other parent, your ex-spouse, from June emption. The custodial parent can revoke a re- aren't deductible as charitable contributions but
1, 2023, through the end of the year. Your child lease of claim to an exemption. For the revoca- are considered support they provided for the
turns 18 and is emancipated under state law on tion to be effective for 2023, the custodial parent foster child.
August 1, 2023. Because your child is treated must have given (or made reasonable efforts to
as not living with either parent beginning on Au- give) written notice of the revocation to the non- Example 2. You provided $3,000 toward
gust 1, your child is treated as living with you custodial parent in 2022 or earlier. The custo- your 10-year-old foster child's support for the
the greater number of nights in 2023. You are dial parent can use Part III of Form 8332 for this year. The state government provided $4,000,
the custodial parent. purpose and must attach a copy of the revoca- which is considered support provided by the
Written declaration. The custodial parent tion to their return for each tax year the custo- state, not by the child. See Support provided by
must use either Form 8332 or a similar state- dial parent claims the child as a dependent as a the state (welfare, food benefits, housing, etc.),
ment (containing the same information required result of the revocation. later. Your foster child didn't provide more than
half of their own support for the year.
by the form) to make the written declaration to Remarried parent. If you remarry, the sup-
release a claim to an exemption for a child to port provided by your new spouse is treated as Scholarships. A scholarship received by a
the noncustodial parent. Although the exemp- provided by you. child who is a student isn't taken into account in
tion amount is zero for tax year 2023, this re- determining whether the child provided more
lease allows the noncustodial parent to claim Parents who never married. This rule for
the child tax credit, credit for other dependents, divorced or separated parents also applies to than half of their own support.

14 Publication 501 (2023)

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TANF  and  other  governmental  payments.              Sometimes,  a  child  meets  the  relationship,           Example  1—child  lived  with  parent  and 
Under proposed Treasury regulations, if you re-        age, residency, support, and joint return tests to        grandparent.  You  and  your  3-year-old  child  J 
ceived  Temporary  Assistance  to  Needy  Fami-        be a qualifying child of more than one person.            lived with your parent all year. You are 25 years 
lies (TANF) payments or other similar payments         Although the child is a qualifying child of each of       old and unmarried, and your AGI is $9,000. Your 
and used the payment to support another per-           these  persons,  generally  only  one  person  can        parent's  AGI  is  $15,000.  Your  child’s  other  pa-
son,  those  payments  are  considered  support        actually  treat  the  child  as  a  qualifying  child  to rent  didn't  live  with  you  or  your  child.  You 
you  provided  for  that  person,  rather  than  sup-  take  all  of  the  following  tax  benefits  (provided   haven't  signed  Form  8832  (or  a  similar  state-
port provided by the government or other third         the person is eligible for each benefit).                 ment).
party.                                                 1. The child tax credit, credit for other de-             J is a qualifying child of both you and your 
                                                         pendents, or additional child tax credit.               parent  because  J  meets  the  relationship,  age, 
Joint Return Test (To Be a                                                                                       residency,  support,  and  joint  return  tests  for 
Qualifying Child)                                      2. Head of household filing status.                       both you and your parent. However, only one of 
                                                       3. The credit for child and dependent care                you can claim J. J isn't a qualifying child of any-
To meet this test, the child can't file a joint return   expenses.                                               one else, including J’s other parent. You agree 
for the year.                                                                                                    to let your parent claim J. This means your pa-
                                                       4. The exclusion from income for dependent                rent  can  claim  J  as  a  qualifying  child  for  all  of 
Exception.    An exception to the joint return test      care benefits.                                          the five tax benefits listed earlier, if your parent 
                                                                                                                 qualifies  for  each  of  those  benefits  (and  if  you 
applies if your child and the child’s spouse file a    5. The earned income credit.                              don't  claim  J  as  a  qualifying  child  for  any  of 
joint return only to claim a refund of income tax 
withheld or estimated tax paid.                        The  other  person  can’t  take  any  of  these           those tax benefits).
                                                       benefits based on this qualifying child. In other         Example 2—parent has higher AGI than 
Example  1—child  files  joint  return.          You   words, you and the other person can’t agree to            grandparent.  The facts are the same as in Ex-
supported your 18-year-old child who lived with        divide these tax benefits between you.                    ample 1, except your AGI is $18,000. Because 
you all year while the child’s spouse was in the 
Armed  Forces.  Your  child’s  spouse  earned          Tiebreaker  rules. To  determine  which  person           your  parent's  AGI  isn't  higher  than  yours,  your 
$35,000 for the year. The couple files a joint re-     can treat the child as a qualifying child to claim        parent can't claim J. Only you can claim J.
turn so this child isn't your qualifying child.        these five tax benefits, the following tiebreaker         Example  3—two  persons  claim  same 
                                                       rules  apply.  For  purposes  of  these  tiebreaker       child. The facts are the same as in Example 1, 
Example  2—child  files  joint  return  only           rules,  the  term  “parent”  means  a  biological  or     except  you  and  your  parent  both  claim  J  as  a 
as  claim  for  refund  of  withheld  tax.      Your   adoptive parent of an individual. It does not in-         qualifying child. In this case, you, as the child's 
18-year-old  child  and  your  child’s  17-year-old    clude a stepparent or foster parent unless that           parent, will be the only one allowed to claim J 
spouse had $800 of wages from part-time jobs           person has adopted the individual.                        as a qualifying child. The IRS will disallow your 
and  no  other  income.  They  lived  with  you  all   • If only one of the persons is the child's pa-           parent's claim to the five tax benefits listed ear-
year. Neither is required to file a tax return. They     rent, the child is treated as the qualifying            lier based on J. However, your parent may qual-
don't have a child. Taxes were taken out of their        child of the parent.                                    ify  for  the  earned  income  credit  as  a  taxpayer 
pay, so they file a joint return only to get a refund  • If the parents file a joint return together and         without a qualifying child.
of the withheld taxes. The exception to the joint        can claim the child as a qualifying child, 
return  test  applies,  so  this  child  may  be  your   the child is treated as the qualifying child of         Example 4—qualifying children split be-
qualifying child if all the other tests are met.         the parents.                                            tween  two  persons. The  facts  are  the  same 
                                                       • If the parents don't file a joint return to-            as in Example 1, except you also have two other 
Example  3—child  files  joint  return  to               gether but both parents claim the child as a            young  children  who  are  qualifying  children  of 
claim  American  opportunity  credit.            The     qualifying child, the IRS will treat the child          both you and your parent. Only one of you can 
facts are the same as in Example 2, except no            as the qualifying child of the parent with              claim each child. However, if your parent's AGI 
taxes  were  taken  out  of  either  spouse's  pay.      whom the child lived for the longer period              is higher than yours, you can allow your parent 
However,  they  file  a  joint  return  to  claim  an    of time during the year. If the child lived             to claim one or more of the children. For exam-
American opportunity credit of $124 and get a            with each parent for the same amount of                 ple, if you claim one child, your parent can claim 
refund  of  that  amount.  Because  claiming  the        time, the IRS will treat the child as the qual-         the other two.
American  opportunity  credit  is  their  reason  for    ifying child of the parent who had the 
filing the return, they aren't filing it only to get a   higher AGI for the year.                                Example 5—taxpayer who is a qualifying 
refund of income tax withheld or estimated tax         • If no parent can claim the child as a qualify-          child. The facts are the same as in Example 1, 
paid.  The  exception  to  the  joint  return  test      ing child, the child is treated as the qualify-         except you are only 18 years old and didn't pro-
doesn't apply, so this child isn't your qualifying       ing child of the person who had the highest             vide more than half of your own support for the 
child.                                                   AGI for the year.                                       year. This means you are your parent's qualify-
                                                       • If a parent can claim the child as a qualify-           ing child. If your parent can claim you as a de-
Qualifying Child of More Than One                        ing child but no parent does so claim the               pendent,  then  you  can't  claim  your  child  as  a 
Person                                                   child, the child is treated as the qualifying           dependent because of the   dependent taxpayer 
                                                         child of the person who had the highest                 test, explained earlier, unless your parent files a 
        If your qualifying child isn't a qualifying      AGI for the year, but only if that person's             return only to claim a refund of income tax with-
TIP     child of anyone else, this topic doesn't         AGI is higher than the highest AGI of any of            held or estimated tax paid.
        apply to you and you don't need to read          the child's parents who can claim the child.
about it. This is also true if your qualifying child 
isn't  a  qualifying  child  of  anyone  else  except  Subject  to  these  tiebreaker  rules,  you  and          Example       6—separated  parents.        You, 
your spouse with whom you plan to file a joint         the other person may be able to choose which              your spouse, and your 10-year-old child all lived 
return.                                                of you claims the child as a qualifying child.            in the United States for all of 2023. On August 
                                                                                                                 1, 2023, your spouse moved out of the house-
                                                           You  may  be  able  to  qualify  for  the             hold. In August and September, your child lived 
        If  a  child  is  treated  as  the  qualifying TIP earned  income  credit  under  the  rules             with you. For the rest of the year, your child lived 
!       child  of  the  noncustodial  parent  under        for taxpayers without a qualifying child              with your spouse, the child's other parent. Your 
CAUTION the  rules  for  children  of  divorced  or 
                                                       if you have a qualifying child for the earned in-         child is a qualifying child of both you and your 
separated  parents  (or  parents  who  live  apart),   come credit who is claimed as a qualifying child          spouse  because  your  child  lived  with  each  of 
described  earlier,  see Applying  the  tiebreaker     by another taxpayer. For more information, see            you  for  more  than  half  the  year  and  because 
rules  to  divorced  or  separated  parents  (or  pa-  Pub. 596.                                                 your  child  met  the  relationship,  age,  support, 
rents who live apart), later.
                                                                                                                 and joint return tests for both of you. At the end 
                                                                                                                 of  the  year,  you  and  your  spouse  still  weren't 

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Worksheet 2. Worksheet for Determining Support                                                      Keep for Your Records

              Funds Belonging to the Person You Supported
1.  Enter the total funds belonging to the person you supported, including income received (taxable 
    and nontaxable) and amounts borrowed during the year, plus the amount in savings and other 
    accounts at the beginning of the year. Don't include funds provided by the state; include those 
    amounts on line 23 instead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 1.   
2.  Enter the amount on line 1 that was used for the person's support . . . . . . . . . . . . . . . . . . . . . . . . . .                                          2.   
3.  Enter the amount on line 1 that was used for other purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                      3.   
4.  Enter the total amount in the person's savings and other accounts at the end of the year . . . . . . . .                                                       4.   
5.  Add lines 2 through 4. (This amount should equal line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                    5.   

           Expenses for Entire Household (where the person you supported lived)
6.  Lodging (complete line 6a or 6b):
    a. Enter the total rent paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             6a.  
    b. Enter the fair rental value of the home. If the person you supported owned the home, 
      also include this amount in line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      6b.  
7.  Enter the total food expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  7.   
8.  Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b) . . . . . . . . . .                                              8.   
9.  Enter the total amount of repairs (not included in line 6a or 6b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                    9.   
10. Enter the total of other expenses. Don't include expenses of maintaining the home, such as 
    mortgage interest, real estate taxes, and insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                10.  
11. Add lines 6a through 10. These are the total household expenses . . . . . . . . . . . . . . . . . . . . . . . . . .                                            11.  
12. Enter total number of persons who lived in the household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                     12.  

              Expenses for the Person You Supported
13. Divide line 11 by line 12. This is the person's share of the household expenses . . . . . . . . . . . . . . .                                                  13.  
14. Enter the person's total clothing expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         14.  
15. Enter the person's total education expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            15.  
16. Enter the person's total medical and dental expenses not paid for or reimbursed by 
    insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      16.  
17. Enter the person's total travel and recreation expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  17.  
18. Enter the total of the person's other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           18.  
19. Add lines 13 through 18. This is the total cost of the person's support for the year . . . . . . . . . . . . .                                                 19.  

           Did the Person Provide More Than Half of the Person’s Own Support?
20. Multiply line 19 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 20.  
21. Enter the amount from line 2, plus the amount from line 6b, if the person you supported owned 
    the home. This is the amount the person provided for their own support . . . . . . . . . . . . . . . . . . . . . .                                             21.  
22. Is line 21 more than line 20?

      No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a 
    qualifying child, stop here; don't complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to 
    determine if this person is your qualifying relative. 

       Yes. You don't meet the support test for this person to be either your qualifying child or your qualifying relative. Stop 
    here.
                                 Did You Provide More Than Half?
23. Enter the amount others provided for the person's support. Include amounts provided by state, 
    local, and other welfare societies or agencies. Don't include any amounts included on 
    line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.  
24. Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            24.  
25. Subtract line 24 from line 19. This is the amount you provided for the person's support . . . . . . . . .                                                      25.  
26. Is line 25 more than line 20?

      Yes. You meet the support test for this person to be your qualifying relative.

       No. You don't meet the support test for this person to be your qualifying relative. You can't claim this person as a 
    dependent unless you can do so under a multiple support agreement, the support test for children of divorced or separated 
    parents (or parents who live apart), or the special rule for kidnapped children. See Multiple Support Agreement Support Test , 
    for Children of Divorced or Separated Parents (or Parents Who Live Apart), or Kidnapped child under Qualifying Relative.

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divorced, legally separated, or separated under L’s other parent. Your AGI is $12,000 and L’s The noncustodial parent may be able
a written separation agreement, so the rule for other parent's AGI is $14,000. L’s other parent TIP to claim the self-only earned income
children of divorced or separated parents (or agrees to let you claim the child as a qualifying credit if they meet other requirements.
parents who live apart) doesn't apply. child. This means you can claim L as a qualify- See Pub. 596 and Schedule EIC and its instruc-
You and your spouse will file separate re- ing child for the child tax credit, head of house- tions for more information.
turns. Your spouse agrees to let you treat your hold filing status, the credit for child and de-
child as a qualifying child. This means, if your pendent care expenses, the exclusion for Example 1. You and your 5-year-old child,
spouse doesn't claim your child as a qualifying dependent care benefits, and the earned in- E, lived all year with your parent in the United
child, you can claim this child as a qualifying come credit, if you qualify for each of those tax States. Your parent paid the entire cost of keep-
child for the child tax credit and the exclusion for benefits (and if L’s other parent doesn't claim L ing up the home. Your AGI is $10,000. Your pa-
dependent care benefits (assuming you other- as a qualifying child for any of those tax bene- rent's AGI is $25,000. E’s other parent lived in
wise qualify for both tax benefits). However, you fits). the United States all year, but didn't live with
can't claim head of household filing status be- you or E.
cause you and your spouse didn't live apart for Example 9—unmarried parents claim Under the rules explained earlier for children
the last 6 months of the year. As a result, your same child. The facts are the same as in Ex- of divorced or separated parents (or parents
filing status is married filing separately. You ample 8, except you and L’s other parent both who live apart), E is treated as the qualifying
can't claim the earned income credit because claim L as a qualifying child. In this case, only child of E’s other parent, who can claim the
you don't meet the requirements for certain sep- L’s other parent will be allowed to treat L as a child tax credit for E. Because of this, you can't
arated spouses to claim the earned income qualifying child. This is because L’s other pa- claim the child tax credit for E. However, those
credit when they don’t file a joint return. You and rent’s AGI, $14,000, is more than your AGI, rules don't allow E’s other parent to claim E as a
your spouse didn't live apart for the last 6 $12,000. If you claimed the child tax credit for L, qualifying child for head of household filing sta-
months of 2023 and while you did live apart at the IRS will disallow your claim to this credit. If tus, the credit for child and dependent care ex-
the end of 2023, you aren't legally separated you don't have another qualifying child or de- penses, the exclusion for dependent care bene-
under a written separation agreement or decree pendent, the IRS will also disallow your claim to fits, or the earned income credit.
of separate maintenance. Therefore, you don't head of household filing status, the credit for You and your parent didn't have any child-
meet the requirements to take the earned in- child and dependent care expenses, and the care expenses or dependent care benefits, so
come credit as a separated spouse who is not exclusion for dependent care benefits. How- neither of you can claim the credit for child and
filing a joint return. You also can't take the credit ever, you may be able to claim the earned in- dependent care expenses or the exclusion for
for child and dependent care expenses be- come credit as a taxpayer without a qualifying dependent care benefits. But E is a qualifying
cause your fling status is married filing sepa- child. child of both you and your parent for head of
rately and you and your spouse didn't live apart household filing status and the earned income
for the last 6 months of 2023. Example 10—child didn't live with a pa- credit because E meets the relationship, age,
rent. You and your sibling’s child, M, lived with residency, support, and joint return tests for
Example 7—separated parents claim your parent all year. You are 25 years old, and both you and your parent. (The support test
same child. The facts are the same as in Ex- your AGI is $9,300. Your parent’s AGI is doesn't apply for the earned income credit.)
ample 6, except you and your spouse both $15,000. M’s parents file jointly, have an AGI of However, you agree to let your parent claim E.
claim your child as a qualifying child. In this less than $9,000, and don't live with you or M. M This means your parent can claim E for head of
case, only your spouse will be allowed to treat is a qualifying child of both you and your parent household filing status and the earned income
your child as a qualifying child. This is because, because M meets the relationship, age, resi- credit if your parent qualifies for each and if you
during 2023, the child lived with your spouse dency, support, and joint return tests for both don't claim E as a qualifying child for the earned
longer than with you. If you claimed the child tax you and your parent. However, only your parent income credit. (You can't claim head of house-
credit for your child, the IRS will disallow your can treat M as a qualifying child. This is be- hold filing status because your parent paid the
claim to the child tax credit. If you don't have an- cause your parent's AGI, $15,000, is more than entire cost of keeping up the home.) You may
other qualifying child or dependent, the IRS will your AGI, $9,300. be able to claim the earned income credit as a
also disallow your claim to the exclusion for de- taxpayer without a qualifying child.
pendent care benefits. In addition, because you Applying the tiebreaker rules to divorced or
and your spouse didn't live apart for the last 6 separated parents (or parents who live Example 2. The facts are the same as in
months of the year, your spouse can't claim apart). If a child is treated as the qualifying Example 1, except your AGI is $25,000 and
head of household filing status. As a result, your child of the noncustodial parent under the rules your parent's AGI is $21,000. Your parent can't
spouse’s filing status is married filing separately. described earlier for children of divorced or sep- claim E as a qualifying child for any purpose be-
Your spouse can't claim the earned income arated parents (or parents who live apart), only cause your parent’s AGI isn't higher than yours.
credit because your spouse doesn't meet the the noncustodial parent can claim the child as a
requirements to claim the earned income credit dependent and claim the child tax credit, addi- Example 3. The facts are the same as in
for certain separated spouses. You and your tional child tax credit, or credit for other depend- Example 1, except you and your parent both
spouse didn’t live apart for the last 6 months of ents for the child. However, only the custodial claim E as a qualifying child for the earned in-
2023 and, while you did live apart at the end of parent can claim the credit for child and de- come credit. Your parent also claims E as a
2023, you aren't legally separated under a writ- pendent care expenses or the exclusion for de- qualifying child for head of household filing sta-
ten separation agreement or decree of separate pendent care benefits for the child. Also, gener- tus. You, as the child's parent, will be the only
maintenance. Therefore, your spouse doesn’t ally, the noncustodial parent can't claim the one allowed to claim E as a qualifying child for
meet the requirements to take the earned in- child as a qualifying child for head of household the earned income credit. The IRS will disallow
come credit as a separated spouse who isn’t fil- filing status or the earned income credit. In- your parent's claim to head of household filing
ing a joint return. Your spouse also can't take stead, generally, the custodial parent, if eligible, status unless your parent has another qualifying
the credit for child and dependent care expen- or other eligible person can claim the child as a child or dependent. Your parent can’t claim the
ses because your spouse’s filing status is mar- qualifying child for those two benefits. If the earned income credit as a taxpayer without a
ried filing separately and you and your spouse child is the qualifying child of more than one qualifying child because your parent’s AGI is
didn't live apart for the last 6 months of 2023. person for these benefits, then the tiebreaker more than $17,640.
rules determine whether the custodial parent or
Example 8—unmarried parents. You, another eligible person can treat the child as a
your 5-year-old child, L, and L’s other parent qualifying child. Qualifying Relative
lived together in the United States all year. You
and L’s other parent aren't married. L is a quali- Four tests must be met for a person to be your
fying child of both you and L’s other parent be- qualifying relative. The four tests are:
cause L meets the relationship, age, residency, 1. Not a qualifying child test,
support, and joint return tests for both you and

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2. Member of household or relationship test, Example 1—return not required. You 1. Live with you all year as a member of your
3. Gross income test, and support an unrelated friend and your friend’s household, or
3-year-old child, who lived with you all year in
4. Support test. your home. Your friend has no gross income, 2. Be related to you in one of the ways listed
isn't required to file a 2023 tax return, and under Relatives who don't have to live with
Age. Unlike a qualifying child, a qualifying rela- doesn't file a 2023 tax return. Both your friend you below.
tive can be any age. There is no age test for a and your friend’s child are your qualifying rela- If at any time during the year the person was
qualifying relative. tives if the support test is met. your spouse, that person can't be your qualify-
ing relative.
Kidnapped child. You can treat a child as your Example 2—return filed to claim refund.
qualifying relative even if the child has been kid- The facts are the same as in Example 1, except Relatives who don't have to live with you. A
napped, but the following statements must be your friend had wages of $1,500 during the year person related to you in any of the following
true. and had income tax withheld from your friend’s ways doesn't have to live with you all year as a
1. The child is presumed by law enforcement wages. Your friend files a return only to get a re- member of your household to meet this test.
authorities to have been kidnapped by fund of the income tax withheld and doesn't • Your child, stepchild, or foster child, or a
someone who isn't a member of your fam- claim the earned income credit or any other tax descendant of any of them (for example,
ily or the child's family. credits or deductions. Both your friend and your your grandchild). (A legally adopted child is
friend’s child are your qualifying relatives if the considered your child.)
2. In the year the kidnapping occurred, the support test is met. • Your brother, sister, half brother, half sister,
child met the tests to be your qualifying rel- stepbrother, or stepsister.
ative for the part of the year before the Example 3—earned income credit • Your father, mother, grandparent, or other
date of the kidnapping. claimed. The facts are the same as in Exam- direct ancestor, but not foster parent.
ple 2, except your friend had wages of $8,000 • Your stepfather or stepmother.
3. In the year of the child’s return, the child during the year and claimed the earned income • A son or daughter of your brother or sister.
met the tests to be your qualifying relative credit. Your friend's child is the qualifying child • A son or daughter of your half brother or
for the part of the year following the date of of another taxpayer (your friend), so you can't half sister.
the child’s return. claim your friend's child as your qualifying rela- • A brother or sister of your father or mother.
This treatment applies for all years until the tive. Also, you can't claim your friend as your • Your son-in-law, daughter-in-law, fa-
earlier of: qualifying relative because of the gross income ther-in-law, mother-in-law, brother-in-law,
test explained later.
1. The year there is a determination that the or sister-in-law.
child is dead, or Child in Canada or Mexico. You may be able Any of these relationships that were established
2. The year the child would have reached to claim your child as a dependent even if the by marriage aren't ended by death or divorce.
age 18. child lives in Canada or Mexico. If the child
doesn't live with you, the child doesn't meet the Example. In 2017, you and your spouse
residency test to be your qualifying child. How- began supporting your spouse’s unmarried pa-
Not a Qualifying Child Test ever, the child may still be your qualifying rela- rent, G. Your spouse died in 2022. Despite your
tive. If the persons the child does live with aren't spouse’s death, G continues to meet this test,
A child isn't your qualifying relative if the child is U.S. citizens and have no U.S. gross income, even if G doesn't live with you. You can claim G
your qualifying child or the qualifying child of those persons aren't “taxpayers,” so the child as a dependent if all other tests are met, includ-
any other taxpayer. isn't the qualifying child of any other taxpayer. If ing the gross income and support tests.
the child isn't the qualifying child of any other Foster child. A foster child is an individual
Example 1. Your 22-year-old child, who is a taxpayer, the child is your qualifying relative as who is placed with you by an authorized place-
student, lives with you and meets all the tests to long as the gross income test and the support ment agency or by judgment, decree, or other
be your qualifying child. This child isn't your test are met. order of any court of competent jurisdiction.
qualifying relative. You can't claim as a dependent a child who
lives in a foreign country other than Canada or Joint return. If you file a joint return, the per-
Example 2. Your 2-year-old child lives with Mexico, unless the child is a U.S. citizen, U.S. son can be related to either you or your spouse.
your parents and meets all the tests to be their resident alien, or U.S. national. There is an ex- Also, the person doesn't need to be related to
qualifying child. This child isn't your qualifying ception for certain adopted children who lived the spouse who provides support.
relative. with you all year. See Citizen or Resident Test, For example, you provide more than half the
earlier.
Example 3. Your 30-year-old child lives support of your spouse’s stepparent. Your spou-
se’s stepparent may be your qualifying relative
with you. This child isn’t a qualifying child be- Example. You provide all the support of even if the stepparent doesn't live with you.
cause the age test isn’t met. This child may be your children, ages 6, 8, and 12, who live in However, if you and your spouse file separate
your qualifying relative if the gross income test Mexico with your parent and have no income. returns, your spouse's stepparent can be your
and the support test are met. You are single and live in the United States. qualifying relative only if the stepparent lives
Your parent isn't a U.S. citizen and has no U.S. with you all year as a member of your house-
Example 4. Your 13-year-old grandchild income, so your parent isn't a “taxpayer.” Your hold.
only lived with you for 5 months during the year. children aren't your qualifying children because
Your grandchild isn’t your qualifying child be- they don't meet the residency test. But because Temporary absences. A person is considered
cause the residency test isn’t met. Your grand- they aren't the qualifying children of any other to live with you as a member of your household
child may be your qualifying relative if the gross taxpayer, they may be your qualifying relatives during periods of time when one of you, or both,
income test and the support test are met. and you may be permitted to claim them as de- is temporarily absent due to special circumstan-
Child of person not required to file a return. pendents. You may also be able to claim your ces, such as:
A child isn't the qualifying child of any other tax- parent as a dependent if the gross income and • Illness,
payer and so may qualify as your qualifying rela- support tests are met. • Education,
tive if the child's parent (or other person for • Business,
whom the child is defined as a qualifying child) Member of Household or • Vacation,
isn't required to file an income tax return and ei- Relationship Test • Military service, or
ther: • Detention in a juvenile facility.
• Doesn't file an income tax return, or To meet this test, a person must either: If the person is placed in a nursing home for
• Files a return only to get a refund of in- an indefinite period of time to receive constant
come tax withheld or estimated tax paid.
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medical care, the absence may be considered scholarship and fellowship grants. Scholarships the child's own wages, even if you paid the wa-
temporary. received by degree candidates and used for tui- ges.
tion, fees, supplies, books, and equipment re-
quired for particular courses aren’t generally in- Year support is provided. The year you pro-
Death or birth. A person who died during the cluded in gross income. For more information vide the support is the year you pay for it, even if
year, but lived with you as a member of your about scholarships, see chapter 1 of Pub. 970. you do so with borrowed money that you repay
household until death, will meet this test. The in a later year.
same is true for a child who was born during the Disabled dependent working at sheltered If you use a fiscal year to report your income,
year and lived with you as a member of your workshop. For purposes of the gross income you must provide more than half of the depend-
household for the rest of the year. The test is test, the gross income of an individual who is ent's support for the calendar year in which your
also met if a child lived with you as a member of permanently and totally disabled at any time fiscal year begins.
your household except for any required hospital during the year doesn't include income for serv-
stay following birth. The test is also met for an ices the individual performs at a sheltered work- Armed Forces dependency allotments. The
adopted or foster child if you adopted the per- shop. The availability of medical care at the part of the allotment contributed by the govern-
son in 2023, the person was lawfully placed workshop must be the main reason for the indi- ment and the part taken out of your military pay
with you for legal adoption by you in 2023, or vidual's presence there. Also, the income must are both considered provided by you in figuring
the person was an eligible foster child placed come solely from activities at the workshop that whether you provide more than half of the sup-
with you during 2023 and your main home was are incident to this medical care. port. If your allotment is used to support per-
the person’s main home for the entire time since A “sheltered workshop” is a school that: sons other than those you name, you can claim
the person was adopted or placed with you in • Provides special instruction or training de- them as dependents if they otherwise qualify.
2023. signed to alleviate the disability of the indi-
If your dependent died during the year and vidual; and Example. You are in the Armed Forces. You
you otherwise qualify to claim that person as a • Is operated by certain tax-exempt organi- authorize an allotment for your surviving parent
dependent, you can still claim that person as a zations or by a state, a U.S. territory, a po- that your surviving parent uses to support them-
dependent. litical subdivision of a state or territory, the selves and their sibling. If the allotment provides
United States, or the District of Columbia. more than half of each person's support, you
can claim each of them as a dependent, if they
Example. Your parent, who met the tests to Permanently and totally disabled has the otherwise qualify, even though you authorize the
be your qualifying relative, died on January 15. same meaning here as under Qualifying Child, allotment only for your surviving parent.
You can claim your parent as a dependent on earlier.
your return.
Tax-exempt military quarters allowan-
Local law violated. A person doesn't meet Support Test (To Be a Qualifying ces. These allowances are treated the same
this test if at any time during the year the rela- Relative) way as dependency allotments in figuring sup-
tionship between you and that person violates port. The allotment of pay and the tax-exempt
basic allowance for quarters are both consid-
local law. To meet this test, you must generally provide ered as provided by you for support.
more than half of a person's total support during
Example. Your significant other, T, lived the calendar year. Tax-exempt income. In figuring a person's to-
with you as a member of your household all
tal support, include tax-exempt income, sav-
year. However, your relationship with T violated However, if two or more persons provide ings, and borrowed amounts used to support
the laws of the state where you live because T support, but no one person provides more than that person. Tax-exempt income includes cer-
was married to someone else. Therefore, T half of a person's total support, see Multiple tain social security benefits, welfare benefits,
doesn't meet this test and you can't claim T as a Support Agreement, later. nontaxable life insurance proceeds, Armed
dependent.
Forces family allotments, nontaxable pensions,
Adopted child. An adopted child is always How to determine if support test is met. and tax-exempt interest.
treated as your own child. The term “adopted You figure whether you have provided more
child” includes a child who was lawfully placed than half of a person's total support by compar- Example 1. You provide $4,000 toward
with you for legal adoption. ing the amount you contributed to that person's your parent's support during the year. Your pa-
support with the entire amount of support that rent has earned income of $600, nontaxable so-
Cousin. Your cousin must live with you all year person received from all sources. This includes cial security benefits of $4,800, and tax-exempt
as a member of your household to meet this support the person provided from the person’s interest of $200, all of which your parent uses
test. own funds. for self-support. You can't claim your parent as a
You may find Worksheet 2 helpful in figuring dependent because the $4,000 you provide
whether you provided more than half of a per- isn't more than half of the total support of
Gross Income Test son's support. $9,600 ($4,000 + $600 + $4,800 + $200).
To meet this test, a person's gross income for Person's own funds not used for support. A Example 2. K, your sibling’s child, takes out
the year must be less than $4,700. person's own funds aren't support unless they a student loan of $2,500 and uses it to pay col-
are actually spent for support. lege tuition. K is personally responsible for the
Gross income defined. Gross income is all in- loan. You provide $2,000 toward K’s total sup-
come in the form of money, property, and serv- Example. Your parent received $2,400 in port. You can't claim K as a dependent because
ices that isn't exempt from tax. social security benefits and $300 in interest, you provide less than half of K’s support.
In a manufacturing, merchandising, or min- paid $2,000 for lodging and $400 for recreation,
ing business, gross income is the total net sales and put $300 in a savings account. Social security benefits. If spouses each
minus the cost of goods sold, plus any miscella- Even though your parent received a total of receive benefits that are paid by one check
neous income from the business. $2,700 ($2,400 + $300), your parent spent only made out to both of them, half of the total paid
Gross receipts from rental property are $2,400 ($2,000 + $400) for your parent’s own is considered to be for the support of each
gross income. Don't deduct taxes, repairs, or support. If you spent more than $2,400 for your spouse, unless they can show otherwise.
other expenses to determine the gross income parent’s support and no other support was re- If a child receives social security benefits
from rental property. ceived, you have provided more than half of and uses them toward their own support, the
Gross income includes a partner's share of your parent’s support. benefits are considered as provided by the
the gross (not net) partnership income. child.
Gross income also includes all taxable un- Child's wages used for own support. You
employment compensation, taxable social se- can't include in your contribution to your child's
curity benefits, and certain amounts received as support any support paid for by the child with
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Support provided by the state (welfare, The support F and M provide ($1,800 lodg- for the furniture. This doesn't include heat and
food benefits, housing, etc.). Benefits provi- ing + $1,200 medical expenses + $1,040 food = utilities. The house is completely furnished with
ded by the state to a needy person are gener- $4,040) is more than half of G's $6,440 total furniture belonging to your parents. You pay
ally considered support provided by the state. support. $600 for their utility bills. Utilities aren't usually
However, payments based on the needs of the included in rent for houses in the area where
recipient won't be considered as used entirely Example 2. Your parents, A and B, live with your parents live. Therefore, you consider the
for that person's support if it is shown that part you, your spouse, and your two children in a total fair rental value of the lodging to be $6,000
of the payments weren't used for that purpose. house you own. The fair rental value of your pa- ($3,600 fair rental value of the unfurnished
rents' share of the lodging is $2,000 a year house + $1,800 allowance for the furnishings
TANF and other governmental pay- ($1,000 each), which includes furnishings and provided by your parents + $600 cost of utilities)
ments. Under proposed Treasury regulations, utilities. A receives a nontaxable pension of of which you are considered to provide $4,200
if you received TANF payments or other similar $4,200, which A spends equally between A and ($3,600 + $600).
payments and used the payments to support B for items of support such as clothing, trans-
another person, those payments are considered portation, and recreation. Your total food ex- Person living in their own home. The to-
support you provided for that person, rather pense for the household is $6,000. Your heat tal fair rental value of a person's home that the
than support provided by the government or and utility bills amount to $1,200. B has hospital person owns is considered support contributed
other third party. and medical expenses of $600, which you pay by that person.
during the year. Figure your parents' total sup- Living with someone rent free. If you live
Foster care. Payments you receive for the sup- port as follows. with a person rent free in that person’s home,
port of a foster child from a child placement
agency are considered support provided by the you must reduce the amount you provide for
agency. See Foster care payments and expen- Support provided A B support of that person by the fair rental value of
ses, earlier. Fair rental value of lodging . . . . $1,000 $1,000 lodging the person provides you.
Home for the aged. If you make a lump-sum Pension spent for their Property. Property provided as support is
support . . . . . . . . . . . . . . . . . 2,100 2,100
advance payment to a home for the aged to measured by its fair market value. Fair market
take care of your relative for life and the pay- Share of food (1/6 of value is the price that property would sell for on
ment is based on that person's life expectancy, $6,000) . . . . . . . . . . . . . . . . . 1,000 1,000 the open market. It is the price that would be
the amount of support you provide each year is Medical expenses for B . . . . . . 600 agreed upon between a willing buyer and a will-
the lump-sum payment divided by the relative's ing seller, with neither being required to act, and
life expectancy. The amount of support you pro- Parents' total support . . . . $4,100 $4,700 both having reasonable knowledge of the rele-
vide also includes any other amounts you provi- vant facts.
ded during the year. You must apply the support test separately
to each parent. You provide $2,000 ($1,000 Capital expenses. Capital items, such as
lodging + $1,000 food) of A's total support of furniture, appliances, and cars, bought for a per-
Total Support $4,100—less than half. You provide $2,600 to B son during the year can be included in total sup-
($1,000 lodging + $1,000 food + $600 medi- port under certain circumstances.
To figure if you provided more than half of a per- cal)—more than half of B’s support of $4,700. The following examples show when a capital
son's support, you must first determine the total You meet the support test for B, but not for A. item is or isn't support.
support provided for that person. Total support Heat and utility costs are included in the fair
includes amounts spent to provide food, lodg- rental value of the lodging, so these aren't con- Example 1. You buy a $200 power lawn
ing, clothing, education, medical and dental sidered separately. mower for your 13-year-old child. The child is
care, recreation, transportation, and similar ne- given the duty of keeping the lawn trimmed. Be-
cessities. Lodging. If you provide a person with lodging, cause the lawn mower benefits all members of
you are considered to provide support equal to the household, don't include the cost of the
Generally, the amount of an item of support the fair rental value of the room, apartment, lawn mower in the support of your child.
is the amount of the expense incurred in provid- house, or other shelter in which the person
ing that item. For lodging, the amount of support lives. Fair rental value includes a reasonable al- Example 2. You buy a $150 television set
is the fair rental value of the lodging. lowance for the use of furniture and appliances, as a birthday present for your 12-year-old child.
and for heat and other utilities that are provided. The television set is placed in your child's bed-
Expenses not directly related to any one room. You can include the cost of the television
member of a household, such as the cost of Fair rental value defined. Fair rental value set in the support of your child.
food for the household, must be divided among is the amount you could reasonably expect to
the members of the household. receive from a stranger for the same kind of Example 3. You pay $5,000 for a car and
lodging. It is used instead of actual expenses register it in your name. You and your
Example 1. G Brown, parent of M Miller, such as taxes, interest, depreciation, paint, in- 17-year-old child use the car equally. Because
lives with F and M Miller and their two children. surance, utilities, and the cost of furniture and you own the car and don't give it to your child
G gets social security benefits of $2,400, which appliances. In some cases, fair rental value may but merely let your child use it, don't include the
G spends for clothing, transportation, and recre- be equal to the rent paid. cost of the car in your child's total support. How-
ation. G has no other income. F and M's total If you provide the total lodging, the amount ever, you can include in your child's support
food expense for the household is $5,200. They of support you provide is the fair rental value of your out-of-pocket expenses of operating the
pay G's medical and drug expenses of $1,200. the room the person uses, or a share of the fair car for your child’s benefit.
The fair rental value of the lodging provided for rental value of the entire dwelling if the person
G is $1,800 a year, based on the cost of similar has use of your entire home. If you don't provide Example 4. Your 17-year-old child, using
rooming facilities. Figure G's total support as the total lodging, the total fair rental value must personal funds, buys a car for $4,500. You pro-
follows. be divided depending on how much of the total vide the rest of your child's support—$4,000.
lodging you provide. If you provide only a part Because the car is bought and owned by your
Fair rental value of lodging . . . . . . . . . . . . $ 1,800 and the person supplies the rest, the fair rental child, the car's fair market value ($4,500) must
Clothing, transportation, and value must be divided between both of you ac- be included in your child’s support. Your child
recreation . . . . . . . . . . . . . . . . . . . . . . . 2,400 cording to the amount each provides. has provided more than half of their own total
support of $8,500 ($4,500 + $4,000), so this
Medical expenses . . . . . . . . . . . . . . . . . 1,200 Example. Your parents live rent free in a child isn't your qualifying child. You didn't pro-
Share of food (1/5 of $5,200) . . . . . . . . . . 1,040 house you own. It has a fair rental value of vide more than half of this child’s total support,
$5,400 a year furnished, which includes a fair so this child isn't your qualifying relative. You
Total support. . . . . . . . . . . . . . . $6,440 rental value of $3,600 for the house and $1,800 can't claim this child as a dependent.

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Medical insurance premiums. Medical insur- declaration identifying each of the others who a. Are divorced or legally separated un-
ance premiums you pay, including premiums for agreed not to claim the person as a dependent der a decree of divorce or separate
supplementary Medicare coverage, are inclu- must be attached to the return of the person maintenance;
ded in the support you provide. claiming the person as a dependent. Form b. Are separated under a written separa-
2120, Multiple Support Declaration, can be
Medical insurance benefits. Medical in- used for this purpose. tion agreement; or
surance benefits, including basic and supple- c. Lived apart at all times during the last
mentary Medicare benefits, aren't part of sup- You can claim someone as a dependent un- 6 months of the year, whether or not
port. der a multiple support agreement for someone they are or were married.
related to you or for someone who lived with
Tuition payments and allowances under the you all year as a member of your household. 2. The child received over half of the child’s
GI Bill. Amounts veterans receive under the GI support for the year from the parents (and
Bill for tuition payments and allowances while Example 1. You, and your siblings, S, B, the rules on multiple support agreements,
they attend school are included in total support. and D, provide the entire support of your parent explained earlier, don't apply).
for the year. You provide 45%, S provides 35%, 3. The child is in the custody of one or both
Example. During the year, your child re- and B and D each provide 10%. Either you or S parents for more than half of the year.
ceives $2,200 from the government under the can claim your parent as a dependent; the one
GI Bill. Your child uses this amount for your who doesn’t must sign a statement agreeing not 4. Either of the following statements is true.
child’s education. You provide the rest of your to claim your parent as a dependent. The one a. The custodial parent signs a written
child’s support—$2,000. Because GI benefits who claims your parent as a dependent must declaration, discussed later, that they
are included in total support, your child’s total attach Form 2120, or a similar declaration, to won't claim the child as a dependent
support is $4,200 ($2,200 + $2,000). You their return and must keep the statement signed for the year, and the noncustodial pa-
haven't provided more than half of your child’s by the other for their records. Because neither B rent attaches this written declaration
support. nor D provides more than 10% of the support, to their return. (If the decree or agree-
neither can claim your parent as a dependent ment went into effect after 1984 and
Childcare expenses. If you pay someone to and neither has to sign a statement. before 2009, see Post-1984 and
provide child or dependent care, you can in-
pre-2009 divorce decree or separa-
clude these payments in the amount you provi- Example 2. You and your sibling each pro- tion agreement, later. If the decree or
ded for the support of your child or disabled de- vide 20% of your parent's support for the year. agreement went into effect after 2008,
pendent, even if you claim a credit for the The remaining 60% of your parent’s support is see Post-2008 divorce decree or sep-
payments. For information on the credit, see provided equally by two persons who are unre- aration agreement, later.)
Pub. 503. lated. Your parent doesn't live with them. Be-
cause more than half of your parent’s support is b. A pre-1985 decree of divorce or sepa-
Other support items. Other items may be provided by persons who can't claim your pa- rate maintenance or written separa-
considered as support depending on the facts rent as a dependent, no one can claim your pa- tion agreement that applies to 2023
in each case. rent as a dependent. states that the noncustodial parent
can claim the child as a dependent,
Don't Include in Total Support Example 3. Your parent lives with you and the decree or agreement wasn't
receives 25% of their support from social secur- changed after 1984 to say the non-
The following items aren't included in total sup- ity, 40% from you, 24% from a relative, and 11% custodial parent can't claim the child
port. from a friend. Either you or the relative can as a dependent, and the noncustodial
claim your parent as a dependent if the other parent provides at least $600 for the
1. Federal, state, and local income taxes signs a statement agreeing not to. The one who child's support during the year.
paid by persons from their own income. claims your parent as a dependent must attach
2. Social security and Medicare taxes paid Form 2120, or a similar declaration, to your pa- Custodial parent and noncustodial parent.
by persons from their own income. rent’s return and must keep for your parent’s re- The custodial parent is the parent with whom
cords the signed statement from the one agree- the child lived for the greater number of nights
3. Life insurance premiums. ing not to claim your parent as a dependent. during the year. The other parent is the noncus-
4. Funeral expenses. todial parent. The term “parent” means a biolog-
ical or adoptive parent of an individual. It
5. Scholarships received by your child if your Support Test for Children of doesn’t include a stepparent or foster parent un-
child is a student. Divorced or Separated Parents (or less that person has adopted the individual.
Parents Who Live Apart)
6. Survivors' and Dependents' Educational If the parents divorced or separated during
the year and the child lived with both parents
Assistance payments used for the support In most cases, a child of divorced or separated before the separation, the custodial parent is
of the child who receives them. parents (or parents who live apart) will be a the one with whom the child lived for the greater
qualifying child of one of the parents. See Chil- number of nights during the rest of the year.
Multiple Support Agreement dren of divorced or separated parents (or pa-
rents who live apart) under Qualifying Child, A child is treated as living with a parent for a
Sometimes no one provides more than half of earlier. However, if the child doesn't meet the re- night if the child sleeps:
the support of a person. Instead, two or more quirements to be a qualifying child of either pa- • At that parent's home, whether or not the
persons, each of whom would be able to claim rent, the child may be a qualifying relative of parent is present; or
the person as a dependent but for the support one of the parents. In that case, the following • In the company of the parent, when the
test, together provide more than half of the per- rules must be used in applying the support test. child doesn't sleep at a parent's home (for
example, the parent and child are on vaca-
son's support. tion together).
A child who doesn’t meet the requirements
When this happens, you can agree that any to be a qualifying child of either parent will be Equal number of nights. If the child lived
one of you who individually provides more than treated as the qualifying relative of the child’s with each parent for an equal number of nights
10% of the person's support, but only one, can noncustodial parent if all four of the following during the year, the custodial parent is the pa-
claim that person as a dependent. Each of the statements are true. rent with the higher AGI.
others must sign a statement agreeing not to
claim the person as a dependent for that year. 1. The parents: December 31. The night of December 31 is
The person who claims the person as a de- treated as part of the year in which it begins. For
pendent must keep these signed statements for example, the night of December 31, 2023, is
their own records. A multiple support treated as part of 2023.

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Emancipated child. If a child is emancipa- attach pages from the decree or agreement to If you don't show the dependent's SSN
ted under state law, the child is not under the the tax return instead of Form 8332 if the decree ! when required or if you show an incor-
custody of either parent and time lived with a or agreement went into effect after 2008. The CAUTION rect SSN, certain tax benefits may be
parent after emancipation does not count for custodial parent must sign either Form 8332 or disallowed.
purposes of determining who is the custodial a similar statement whose only purpose is to re-
parent. lease the custodial parent's claim to an exemp- No SSN. If a person whom you expect to claim
tion, and the noncustodial parent must attach a as a dependent on your return doesn't have an
Absences. If a child wasn't with either pa- copy to their return. The form or statement must SSN, either you or that person should apply for
rent on a particular night (because, for example, release the custodial parent's claim to the child an SSN as soon as possible by filing Form
the child was staying at a friend's house), the without any conditions. For example, the re- SS-5, Application for a Social Security Card,
child is treated as living with the parent with lease must not depend on the noncustodial pa- with the Social Security Administration (SSA).
whom the child normally would have lived for rent paying support. You can get Form SS-5 online at SSA.gov/
that night. But if it can't be determined with
which parent the child normally would have The noncustodial parent must attach forms/ss-5.pdf or at your local SSA office.
lived or if the child wouldn't have lived with ei- ! the required information even if it was It usually takes about 2 weeks to get an SSN
ther parent that night, the child is treated as not CAUTION filed with a return in an earlier year. once the SSA has all the information it needs. If
living with either parent that night. you don't have a required SSN by the filing due
Revocation of release of claim to an ex- date, you can file Form 4868, Application for
Parent works at night. If, due to a parent's emption. The custodial parent can revoke a re- Automatic Extension of Time To File U.S. Indi-
nighttime work schedule, a child lives for a lease of claim to an exemption that they previ- vidual Income Tax Return, for an extension of
greater number of days, but not nights, with the ously released to the noncustodial parent. For time to file.
parent who works at night, that parent is treated the revocation to be effective for 2023, the cus-
as the custodial parent. On a school day, the todial parent must have given (or made reason- Born and died in 2023. If your child was
child is treated as living at the primary resi- able efforts to give) written notice of the revoca- born and died in 2023, and you don't have an
dence registered with the school. tion to the noncustodial parent in 2022 or SSN for the child, you may attach a copy of the
earlier. The custodial parent can use Part III of child's birth certificate, death certificate, or hos-
Written declaration. The custodial parent Form 8332 for this purpose and must attach a pital records instead. The document must show
must use either Form 8332 or a similar state- copy of the revocation to their return for each the child was born alive. If you do this, enter
ment (containing the same information required tax year the custodial parent claims the child as “DIED” in column (2) of the Dependents section
by the form) to make the written declaration to a dependent as a result of the revocation. of your Form 1040 or 1040-SR.
release a claim to an exemption for a child to
the noncustodial parent. Although the exemp- Remarried parent. If you remarry, the support Alien or adoptee with no SSN. If your de-
tion amount is zero for tax year 2023, this re- provided by your new spouse is treated as pro- pendent doesn't have and can't get an SSN,
lease allows the noncustodial parent to claim vided by you. you must show the ITIN or adoption taxpayer
the child tax credit, credit for other dependents, identification number (ATIN) instead of an SSN.
or additional child tax credit, if applicable, Child support under pre-1985 agreement. Taxpayer identification numbers for ali-
based on the child being a qualifying child. The All child support payments actually received ens. If your dependent is a resident or nonresi-
noncustodial parent must attach a copy of the from the noncustodial parent under a pre-1985 dent alien who doesn't have and isn't eligible to
form or statement to their tax return. agreement are considered used for the support get an SSN, your dependent must apply for an
The release can be for 1 year, for a number of the child. ITIN. For details on how to apply, see Form
of specified years (for example, alternate W-7, Application for IRS Individual Taxpayer
years), or for all future years, as specified in the Example. Under a pre-1985 agreement, Identification Number.
declaration. the noncustodial parent provides $1,200 for the
child's support. This amount is considered sup- Taxpayer identification numbers for
Post-1984 and pre-2009 divorce decree port provided by the noncustodial parent even if adoptees. If you have a child who was placed
or separation agreement. If the divorce de- the $1,200 was actually spent on things other with you by an authorized placement agency,
cree or separation agreement went into effect than support. you may be able to claim the child as a depend-
after 1984 and before 2009, the noncustodial ent. However, if you can't get an SSN or an ITIN
parent may be able to attach certain pages from Alimony. Payments to a spouse that are ali- for the child, you must get an ATIN for the child
the decree or agreement instead of Form 8332. mony or separate maintenance payments, or from the IRS. See Form W-7A, Application for
The decree or agreement must state all three of similar payments from an estate or trust, aren't Taxpayer Identification Number for Pending U.S.
the following. treated as a payment for the support of a de- Adoptions, for details.
1. The noncustodial parent can claim the pendent.
child as a dependent without regard to any
condition, such as payment of support. Parents who never married. This special rule
for divorced or separated parents also applies Standard Deduction
2. The custodial parent won't claim the child to parents who never married and lived apart at
as a dependent for the year. all times during the last 6 months of the year. Most taxpayers have a choice of either taking a
standard deduction or itemizing their deduc-
3. The years for which the noncustodial pa- Multiple support agreement. If the support of tions. If you have a choice, you can use the
rent, rather than the custodial parent, can the child is determined under a multiple support method that gives you the lower tax.
claim the child as a dependent. agreement, this special support test for di-
The noncustodial parent must attach all of vorced or separated parents (or parents who The standard deduction is a dollar amount
the following pages of the decree or agreement live apart) doesn't apply. that reduces your taxable income. It is a benefit
that eliminates the need for many taxpayers to
to their tax return. itemize actual deductions, such as medical ex-
• The cover page (write the other parent's penses, charitable contributions, and taxes, on
SSN on this page). Social Security Numbers Schedule A (Form 1040). The standard deduc-
• The pages that include all of the informa- tion is higher for taxpayers who:
tion identified in items (1) through (3) (SSNs) for Dependents
• Are 65 or older, or
above. • Are blind.
• The signature page with the other parent's You must show the SSN of any dependent you
signature and the date of the agreement. list in the Dependents section of your Form You benefit from the standard deduc-
1040 or 1040-SR. TIP tion if your standard deduction is more
Post-2008 divorce decree or separation than the total of your allowable itemized
agreement. The noncustodial parent can't deductions.

22 Publication 501 (2023)

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Persons  not  eligible  for  the  standard  de-       Higher Standard Deduction for                           Example 3.       Dylan and Dru are filing a joint 
duction. Your  standard  deduction  is  zero  and     Blindness                                               return for 2023. Both are over age 65. Neither is 
you should itemize any deductions you have if:                                                                blind, and neither can be claimed as a depend-
1. Your filing status is married filing sepa-         If you are blind on the last day of the year and        ent.  If  they  don't  itemize  deductions,  they  use 
  rately, and your spouse itemizes deduc-             you don't itemize deductions, you are entitled to       Table 7. Their standard deduction is $30,700.
  tions on their return;                              a higher standard deduction.
2. You are filing a tax return for a short tax        Not totally blind. If you aren't totally blind, you     Standard Deduction for 
  year because of a change in your annual             must get a certified statement from an eye doc-         Dependents
  accounting period; or                               tor (ophthalmologist or optometrist) stating that:
                                                                                                              The  standard  deduction  for  an  individual  who 
3. You are a nonresident or dual-status alien         1. You can't see better than 20/200 in the              can be claimed as a dependent on another per-
  during the year. You are considered a               better eye with glasses or contact lenses,              son's  tax  return  is  generally  limited  to  the 
  dual-status alien if you were both a non-           or                                                      greater of:
  resident and resident alien during the year.
                                                      2. Your field of vision is 20 degrees or less.          1. $1,250, or
If you are a nonresident alien who is married to 
a U.S. citizen or resident alien at the end of the    If  your  eye  condition  isn't  likely  to  improve    2. The individual's earned income for the 
year,  you  can  choose  to  be  treated  as  a  U.S. beyond  these  limits,  the  statement  should  in-     year plus $400 (but not more than the reg-
resident (see Pub. 519). If you make this choice,     clude  this  fact.  Keep  the  statement  in  your  re- ular standard deduction amount, generally 
you can take the standard deduction.                  cords.                                                  $13,850).
                                                      If your vision can be corrected beyond these 
        If you can be claimed as a dependent          limits only by contact lenses that you can wear         However, if the individual is 65 or older or blind, 
!       on  another  person's  return  (such  as      only briefly because of pain, infection, or ulcers,     the standard deduction may be higher.
CAUTION your parents' return), your standard de-      you can take the higher standard deduction for          If you (or your spouse if filing jointly) can be 
duction  may  be  limited.  See Standard  Deduc-      blindness if you otherwise qualify.                     claimed as a dependent on someone else's re-
tion for Dependents, later.                                                                                   turn, use Table 8 to determine your standard de-
                                                      Spouse 65 or Older or Blind                             duction.
                                                                                                              Earned  income  defined.       Earned  income 
Standard Deduction Amount                             You  can  take  the  higher  standard  deduction  if    is  salaries,  wages,  tips,  professional  fees,  and 
The  standard  deduction  amount  depends  on         your spouse is age 65 or older or blind and:            other amounts received as pay for work you ac-
your filing status, whether you are 65 or older or    1. You file a joint return, or                          tually perform.
blind, and whether another taxpayer can claim                                                                 For  purposes  of  the  standard  deduction, 
you  as  a  dependent.  Generally,  the  standard     2. You file a separate return and your spouse           earned income also includes any part of a taxa-
deduction  amounts  are  adjusted  each  year  for    had no gross income and can't be claimed                ble  scholarship  or  fellowship  grant.  See  chap-
inflation.  The  standard  deduction  amounts  for    as a dependent by another taxpayer.                     ter 1 of Pub. 970 for more information on what 
most people are shown in Table 6.                                                                             qualifies as a scholarship or fellowship grant.
                                                      Death of spouse.   If your spouse died in 2023 
Decedent's final return.    The standard deduc-       before reaching age 65, you can't take a higher         Example  1.      You  are  16  years  old  and  sin-
tion for a decedent's final tax return is the same    standard  deduction  because  of  your  spouse.         gle. Your parents can claim you as a dependent 
as it would have been had the decedent contin-        Even if your spouse was born before January 2,          on  their  2023  tax  return.  You  have  interest  in-
ued to live. However, if the decedent wasn't 65       1959, your spouse isn’t considered 65 or older          come of $780 and wages of $150. You have no 
or older at the time of death, the higher stand-      at the end of 2023 unless your spouse was 65            itemized  deductions  and  use Table  8  to  find 
ard deduction for age can't be claimed.               or older at the time of death.                          your  standard  deduction.  You  enter  $150 
                                                      A person is considered to reach age 65 on               (earned income) on line 1, $550 ($150 + $400) 
                                                      the day before the person’s 65th birthday.
Higher Standard Deduction for                                                                                 on  line  3,  $1,250  (the  larger  of  $550  and 
                                                                                                              $1,250) on line 5, and $13,850 on line 6. Your 
Age (65 or Older)                                     Example.  Your spouse was born on Febru-                standard  deduction,  on  line  7a,  is  $1,250  (the 
                                                      ary  14,  1958,  and  died  on  February  13,  2023.    smaller of $1,250 and $13,850).
If you are age 65 or older on the last day of the     Your spouse is considered age 65 at the time of 
year and don't itemize deductions, you are enti-      death. However, if your spouse died on Febru-           Example  2.      You  are  a  22-year-old  college 
tled  to  a  higher  standard  deduction.  You  are   ary 12, 2023, your spouse isn't considered age          student and can be claimed as a dependent on 
considered 65 on the day before your 65th birth-      65 at the time of death and isn't 65 or older at        your  parents'  2023  tax  return.  You  are  married 
day. Therefore, you can take a higher standard        the end of 2023.                                        filing  a  separate  return.  Your  spouse  doesn't 
deduction for 2023 if you were born before Jan-
uary 2, 1959.                                                  You can't claim the higher standard de-        itemize deductions. You have $1,500 in interest 
                                                               duction  for  an  individual  other  than      income  and  wages  of  $3,800  and  no  itemized 
Use Table 7 to figure the standard deduction          CAUTION! yourself and your spouse.                      deductions.  You  find  your  standard  deduction 
amount.                                                                                                       by  using Table  8.  You  enter  earned  income  of 
                                                                                                              $3,800 on line 1. You add lines 1 and 2 and en-
Death  of  taxpayer. If  you  are  preparing  a  re-  Examples                                                ter  $4,200  on  line  3.  On  line  5,  you  enter 
turn  for  someone  who  died  in  2023,  consider                                                            $4,200, the larger of lines 3 and 4. Because you 
the taxpayer to be 65 or older at the end of 2023     The following examples illustrate how to deter-         are  married  filing  a  separate  return,  you  enter 
only if the taxpayer was 65 or older at the time      mine your standard deduction using Table 6 and          $13,850 on line 6. On line 7a, you enter $4,200 
of death. Even if the taxpayer was born before        Table 7.                                                as the standard deduction amount because it is 
January 2, 1959, the taxpayer isn't considered                                                                smaller than $13,850, the amount on line 6.
65 or older at the end of 2023 unless the tax-        Example 1.  Hunter, 46, and Avery, 33, are 
payer was 65 or older at the time of death.           filing a joint return for 2023. Neither is blind, and   Example  3.       You  are  single  and  can  be 
A person is considered to reach age 65 on             neither  can  be  claimed  as  a  dependent.  They      claimed as a dependent on your parents' 2023 
the day before the person’s 65th birthday.            decide not to itemize their deductions. They use        tax return. You are 18 years old and blind, and 
                                                      Table 6. Their standard deduction is $27,700.           have  interest  income  of  $1,300,  wages  of 
                                                                                                              $2,900,  and  no  itemized  deductions.  You  use 
                                                      Example  2. The  facts  are  the  same  as  in          Table 8 to find the standard deduction amount. 
                                                      Example  1,  except  that  Hunter  is  blind  at  the   You  enter  wages  of  $2,900  on  line  1  and  add 
                                                      end  of  2023.  Hunter  and  Avery  use Table  7.       lines  1  and  2  and  enter  $3,300  on  line  3.  On 
                                                      Their standard deduction is $29,200.                    line  5,  you  enter  $3,300,  the  larger  of  lines  3 
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and 4. Because you are single, you enter When to itemize. You may benefit from Changing your mind. If you don't itemize your
$13,850 on line 6 and $3,300 on line 7a. This is itemizing your deductions on Schedule A (Form deductions and later find that you should have
the smaller of the amounts on lines 5 and 6. Be- 1040) if you: itemized—or if you itemize your deductions and
cause you checked one box in the top part of 1. Don't qualify for the standard deduction, later find you shouldn't have—you can change
the worksheet, you enter $1,850 on line 7b, then your return by filing Form 1040-X.
add the amounts on lines 7a and 7b and enter 2. Had large uninsured medical and dental
the standard deduction amount of $5,150 on expenses during the year, Married persons who filed separate re-
turns. You can change methods of taking de-
line 7c. 3. Paid interest and taxes on your home, ductions only if you and your spouse both make
Example 4. You are 18 years old and single 4. Had large uninsured casualty or theft los- the same changes. Both of you must file a con-
and can be claimed as a dependent on your pa- ses, sent to assessment for any additional tax either
rents’ 2023 tax return. You have wages of one may owe as a result of the change.
$7,000, interest income of $500, a business 5. Made large contributions to qualified chari- You and your spouse can use the method
loss of $3,000, and no itemized deductions. You ties, or that gives you the lower total tax, even though
use Table 8 to figure the standard deduction 6. Have total itemized deductions that are one of you may pay more tax than you would
amount. You enter $4,000 ($7,000 − $3,000) on more than the standard deduction to which have paid by using the other method. You both
line 1, add lines 1 and 2, and enter $4,400 on you are otherwise entitled. must use the same method of claiming deduc-
line 3. On line 5, you enter $4,400, the larger of tions. If one itemizes deductions, the other
lines 3 and 4, and, because you are single, If you decide to itemize your deductions, should itemize because the other spouse won't
$13,850 on line 6. On line 7a, you enter $4,400 complete Schedule A and attach it to your Form qualify for the standard deduction. See Persons
as the standard deduction amount because it is 1040 or 1040-SR. Enter the amount from not eligible for the standard deduction, earlier.
smaller than $13,850, the amount on line 6. Schedule A, line 17, on Form 1040 or 1040-SR,
line 12.
2023 Standard
Who Should Itemize Electing to itemize for state tax or other
purposes. Even if your itemized deductions Deduction Tables
You should itemize deductions if your total de- are less than your standard deduction, you can
ductions are more than the standard deduction elect to itemize deductions on your federal re- If you are married filing a separate re-
amount. Also, you should itemize if you don't turn rather than take the standard deduction. ! turn and your spouse itemizes deduc-
qualify for the standard deduction, as dis- You may want to do this if, for example, the tax CAUTION tions, or if you are a dual-status alien,
cussed, earlier, under Persons not eligible for benefit of itemizing your deductions on your you can't take the standard deduction even if
the standard deduction. state tax return is greater than the tax benefit you were born before January 2, 1959, or are
You should first figure your itemized deduc- you lose on your federal return by not taking the blind.
tions and compare that amount to your standard standard deduction. To make this election, you
deduction to make sure you are using the must check the box on line 18 of Schedule A.
method that gives you the greater benefit.

Table 6. Standard Deduction Chart for Most People*
IF your filing status is... YOUR standard deduction is...
Single or Married filing separately $13,850
Married filing jointly or Qualifying surviving spouse 27,700
Head of household 20,800
* Don't use this chart if you were born before January 2, 1959, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent.
Use Table 7 or Table 8 instead.

24 Publication 501 (2023)

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Table 7. Standard Deduction Chart for People Born Before January 2, 1959, or Who Are Blind*
Check the correct number of boxes below. Then go to the chart.
You:                                                          Born before January 2, 1959                  Blind 
Your spouse:                                                  Born before January 2, 1959                  Blind 

Total number of boxes you checked 
IF your filing status is...                                   AND the number in the box above is... THEN your standard deduction is...
                                                                                                        1        $15,700
Single
                                                                                                        2         17,550
                                                                                                        1        $29,200
Married filing jointly                                                                                  2         30,700
                                                                                                        3         32,200
                                                                                                        4         33,700
                                                                                                        1        $29,200
Qualifying surviving spouse
                                                                                                        2         30,700
                                                                                                        1         $15,350
Married filing separately**                                                                             2         16,850
                                                                                                        3         18,350
                                                                                                        4         19,850
                                                                                                        1        $22,650
Head of household
                                                                                                        2         24,500
* If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead. 
** You can check the boxes for “Your spouse” if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a 
dependent on another person's tax return.

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Table 8. Standard Deduction Worksheet for Dependents
Use this worksheet only if someone else can claim you (or your spouse if
filing jointly) as a dependent.
Keep for Your Records
Check the correct number of boxes below. Then go to the worksheet.
You: Born before January 2, 1959 Blind
Your spouse: Born before January 2, 1959 Blind

Total number of boxes you checked
1. Enter your earned income (defined below). If none, enter -0-. 1.

2. Additional amount. 2. $400

3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,250

5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status.
• Single or Married filing separately—$13,850 6.
• Married filing jointly—$27,700
• Head of household—$20,800
7. Standard deduction.
a. Enter the smaller of line 5 or line 6. If born after January 1, 1959, and not blind, stop here. This is your
standard deduction. Otherwise, go on to line 7b. 7a.
b. If born before January 2, 1959, or blind, multiply $1,850 ($1,500 if married) by the number in the box above. 7b.
c. Add lines 7a and 7b. This is your standard deduction for 2023. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant.
preparation may not be available through Also, the IRS offers Free Fillable Forms,
Free File. Go to IRS.gov/FreeFile to see if which can be completed online and then
How To Get Tax Help you qualify for free online federal tax prep- e-filed regardless of income.
aration, e-filing, and direct deposit or pay-
If you have questions about a tax issue; need ment options. Using online tools to help prepare your re-
help preparing your tax return; or want to down- • VITA. The Volunteer Income Tax Assis- turn. Go to IRS.gov/Tools for the following.
load free publications, forms, or instructions, go tance (VITA) program offers free tax help to • The Earned Income Tax Credit Assistant
to IRS.gov to find resources that can help you people with low-to-moderate incomes, per- (IRS.gov/EITCAssistant) determines if
right away. sons with disabilities, and limited-Eng- you’re eligible for the earned income credit
lish-speaking taxpayers who need help (EIC).
Preparing and filing your tax return. After preparing their own tax returns. Go to • The Online EIN Application IRS.gov/EIN ( )
receiving all your wage and earnings state- IRS.gov/VITA, download the free IRS2Go helps you get an employer identification
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, app, or call 800-906-9887 for information number (EIN) at no cost.
1099-NEC, etc.); unemployment compensation on free tax return preparation. • The Tax Withholding Estimator IRS.gov/ (
statements (by mail or in a digital format) or • TCE. The Tax Counseling for the Elderly W4App) makes it easier for you to estimate
other government payment statements (Form (TCE) program offers free tax help for all the federal income tax you want your em-
1099-G); and interest, dividend, and retirement taxpayers, particularly those who are 60 ployer to withhold from your paycheck.
statements from banks and investment firms years of age and older. TCE volunteers This is tax withholding. See how your with-
(Forms 1099), you have several options to specialize in answering questions about holding affects your refund, take-home pay,
choose from to prepare and file your tax return. pensions and retirement-related issues or tax due.
You can prepare the tax return yourself, see if unique to seniors. Go to IRS.gov/TCE or • The First-Time Homebuyer Credit Account
you qualify for free tax preparation, or hire a tax download the free IRS2Go app for informa- Look-up IRS.gov/HomeBuyer ( ) tool pro-
professional to prepare your return. tion on free tax return preparation. vides information on your repayments and
• MilTax. Members of the U.S. Armed account balance.
Free options for tax preparation. Your op- Forces and qualified veterans may use Mil- • The Sales Tax Deduction Calculator
tions for preparing and filing your return online Tax, a free tax service offered by the De- (IRS.gov/SalesTax) figures the amount you
or in your local community, if you qualify, include partment of Defense through Military One- can claim if you itemize deductions on
the following. Source. For more information, go to Schedule A (Form 1040).
• Free File. This program lets you prepare MilitaryOneSource MilitaryOneSource.mil/ (
and file your federal individual income tax MilTax). Getting answers to your tax ques-
return for free using software or Free File tions. On IRS.gov, you can get
Fillable Forms. However, state tax

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up-to-date information on current events and sentations for individuals, small businesses, • Access your tax records, including key
changes in tax law. and tax professionals. data from your most recent tax return, and
transcripts.
• IRS.gov/Help: A variety of tools to help you Online tax information in other languages. • View digital copies of select notices from
get answers to some of the most common You can find information on IRS.gov/ the IRS.
tax questions. MyLanguage if English isn’t your native lan- • Approve or reject authorization requests
• IRS.gov/ITA: The Interactive Tax Assistant, guage. from tax professionals.
a tool that will ask you questions and, View your address on file or manage your
•
based on your input, provide answers on a Free Over-the-Phone Interpreter (OPI) Serv- communication preferences.
number of tax topics. ice. The IRS is committed to serving taxpayers
• IRS.gov/Forms: Find forms, instructions, with limited-English proficiency (LEP) by offer- Get a transcript of your return. With an on-
and publications. You will find details on ing OPI services. The OPI Service is a federally line account, you can access a variety of infor-
the most recent tax changes and interac- funded program and is available at Taxpayer mation to help you during the filing season. You
tive links to help you find answers to your Assistance Centers (TACs), most IRS offices, can get a transcript, review your most recently
questions. and every VITA/TCE tax return site. The OPI filed tax return, and get your adjusted gross in-
• You may also be able to access tax infor- Service is accessible in more than 350 lan- come. Create or access your online account at
mation in your e-filing software. guages. IRS.gov/Account.
Need someone to prepare your tax return? Accessibility Helpline available for taxpay- Tax Pro Account. This tool lets your tax pro-
There are various types of tax return preparers, ers with disabilities. Taxpayers who need in- fessional submit an authorization request to ac-
including enrolled agents, certified public ac- formation about accessibility services can call cess your individual taxpayer IRS online ac-
countants (CPAs), accountants, and many oth- 833-690-0598. The Accessibility Helpline can count. For more information, go to IRS.gov/
ers who don’t have professional credentials. If answer questions related to current and future TaxProAccount.
you choose to have someone prepare your tax accessibility products and services available in
return, choose that preparer wisely. A paid tax alternative media formats (for example, braille, Using direct deposit. The safest and easiest
preparer is: large print, audio, etc.). The Accessibility Help- way to receive a tax refund is to e-file and
• Primarily responsible for the overall sub- line does not have access to your IRS account. choose direct deposit, which securely and elec-
stantive accuracy of your return, For help with tax law, refunds, or account-rela- tronically transfers your refund directly into your
• Required to sign the return, and ted issues, go to IRS.gov/LetUsHelp. financial account. Direct deposit also avoids the
possibility that your check could be lost, stolen,
• Required to include their preparer tax iden- Note. Form 9000, Alternative Media Prefer- destroyed, or returned undeliverable to the IRS.
tification number (PTIN). ence, or Form 9000(SP) allows you to elect to Eight in 10 taxpayers use direct deposit to re-
Although the tax preparer always signs receive certain types of written correspondence ceive their refunds. If you don’t have a bank ac-
! the return, you're ultimately responsible in the following formats. count, go to IRS.gov/DirectDeposit for more in-
CAUTION for providing all the information re- • Standard Print. formation on where to find a bank or credit
quired for the preparer to accurately prepare • Large Print. union that can open an account online.
your return and for the accuracy of every item
reported on the return. Anyone paid to prepare • Braille. Reporting and resolving your tax-related
tax returns for others should have a thorough • Audio (MP3). identity theft issues.
understanding of tax matters. For more informa- • Tax-related identity theft happens when
tion on how to choose a tax preparer, go to Tips • Plain Text File (TXT). someone steals your personal information
for Choosing a Tax Preparer on IRS.gov. • Braille Ready File (BRF). to commit tax fraud. Your taxes can be af-
fected if your SSN is used to file a fraudu-
Disasters. Go to IRS.gov/DisasterRelief to re- lent return or to claim a refund or credit.
Employers can register to use Business view the available disaster tax relief. • The IRS doesn’t initiate contact with tax-
Services Online. The Social Security Adminis- payers by email, text messages (including
tration (SSA) offers online service at SSA.gov/ Getting tax forms and publications. Go to shortened links), telephone calls, or social
employer for fast, free, and secure W-2 filing op- IRS.gov/Forms to view, download, or print all media channels to request or verify per-
tions to CPAs, accountants, enrolled agents, the forms, instructions, and publications you sonal or financial information. This includes
and individuals who process Form W-2, Wage may need. Or, you can go to IRS.gov/ requests for personal identification num-
and Tax Statement, and Form W-2c, Corrected OrderForms to place an order. bers (PINs), passwords, or similar informa-
Wage and Tax Statement. tion for credit cards, banks, or other finan-
Getting tax publications and instructions in cial accounts.
IRS social media. Go to IRS.gov/SocialMedia eBook format. Download and view most tax Go to IRS.gov/IdentityTheft, the IRS Iden-
to see the various social media tools the IRS publications and instructions (including the In- •
tity Theft Central webpage, for information
uses to share the latest information on tax structions for Form 1040) on mobile devices as on identity theft and data security protec-
changes, scam alerts, initiatives, products, and eBooks at IRS.gov/eBooks. tion for taxpayers, tax professionals, and
services. At the IRS, privacy and security are IRS eBooks have been tested using Apple's businesses. If your SSN has been lost or
our highest priority. We use these tools to share iBooks for iPad. Our eBooks haven’t been tes- stolen or you suspect you’re a victim of
public information with you. Don’t post your so- ted on other dedicated eBook readers, and tax-related identity theft, you can learn
cial security number (SSN) or other confidential eBook functionality may not operate as inten- what steps you should take.
information on social media sites. Always pro- ded. • Get an Identity Protection PIN (IP PIN). IP
tect your identity when using any social net- PINs are six-digit numbers assigned to tax-
working site. Access your online account (individual tax- payers to help prevent the misuse of their
The following IRS YouTube channels provide payers only). Go to IRS.gov/Account to se- SSNs on fraudulent federal income tax re-
short, informative videos on various tax-related curely access information about your federal tax turns. When you have an IP PIN, it pre-
topics in English, Spanish, and ASL. account. vents someone else from filing a tax return
• Youtube.com/irsvideos. • View the amount you owe and a break- with your SSN. To learn more, go to
• Youtube.com/irsvideosmultilingua. down by tax year. IRS.gov/IPPIN.
• Youtube.com/irsvideosASL. • See payment plan details or apply for a
new payment plan. Ways to check on the status of your refund.
Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of pay- • Go to IRS.gov/Refunds.
(IRSVideos.gov) contains video and audio pre- ment history and any pending or sched- • Download the official IRS2Go app to your
uled payments. mobile device to check your refund status.

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• Call the automated refund hotline at It can take up to 3 weeks from the date help you understand what these rights mean to
800-829-1954. ! you filed your amended return for it to you and how they apply. These are your rights.
CAUTION show up in our system, and processing Know them. Use them.
The IRS can’t issue refunds before it can take up to 16 weeks.
CAUTION the EIC or the additional child tax credit
! mid-February for returns that claimed What Can TAS Do for You?
(ACTC). This applies to the entire refund, not Understanding an IRS notice or letter
just the portion associated with these credits. you’ve received. Go to IRS.gov/Notices to find TAS can help you resolve problems that you
additional information about responding to an can’t resolve with the IRS. And their service is
IRS notice or letter.
Making a tax payment. Payments of U.S. tax free. If you qualify for their assistance, you will
be assigned to one advocate who will work with
must be remitted to the IRS in U.S. dollars. Responding to an IRS notice or letter. You you throughout the process and will do every-
Digital assets are not accepted. Go to IRS.gov/ can now upload responses to all notices and thing possible to resolve your issue. TAS can
Payments for information on how to make a pay- letters using the Document Upload Tool. For no- help you if:
ment using any of the following options. tices that require additional action, taxpayers • Your problem is causing financial difficulty
• IRS Direct Pay: Pay your individual tax bill will be redirected appropriately on IRS.gov to for you, your family, or your business;
or estimated tax payment directly from your take further action. To learn more about the tool, • You face (or your business is facing) an im-
checking or savings account at no cost to go to IRS.gov/Upload. mediate threat of adverse action; or
you.
• You’ve tried repeatedly to contact the IRS
• Debit Card, Credit Card, or Digital Wallet: Note. You can use Schedule LEP (Form but no one has responded, or the IRS
Choose an approved payment processor 1040), Request for Change in Language Prefer- hasn’t responded by the date promised.
to pay online or by phone. ence, to state a preference to receive notices,
• Electronic Funds Withdrawal: Schedule a letters, or other written communications from
payment when filing your federal taxes us- the IRS in an alternative language. You may not How Can You Reach TAS?
ing tax return preparation software or immediately receive written communications in
through a tax professional. the requested language. The IRS’s commitment TAS has offices in every state, the District of
• Electronic Federal Tax Payment System: to LEP taxpayers is part of a multi-year timeline Columbia, and Puerto Rico. To find your advo-
Best option for businesses. Enrollment is that began providing translations in 2023. You cate’s number:
required. will continue to receive communications, includ- • Go to TaxpayerAdvocate.IRS.gov/Contact-
• Check or Money Order: Mail your payment ing notices and letters, in English until they are Us;
to the address listed on the notice or in- translated to your preferred language. • Download Pub. 1546, The Taxpayer Advo-
structions. cate Service Is Your Voice at the IRS, avail-
• Cash: You may be able to pay your taxes Contacting your local TAC. Keep in mind, able at IRS.gov/pub/irs-pdf/p1546.pdf;
with cash at a participating retail store. many questions can be answered on IRS.gov • Call the IRS toll free at 800-TAX-FORM
• Same-Day Wire: You may be able to do without visiting a TAC. Go to IRS.gov/LetUsHelp (800-829-3676) to order a copy of Pub.
same-day wire from your financial institu- for the topics people ask about most. If you still 1546;
tion. Contact your financial institution for need help, TACs provide tax help when a tax is- • Check your local directory; or
availability, cost, and time frames. sue can’t be handled online or by phone. All • Call TAS toll free at 877-777-4778.
TACs now provide service by appointment, so
Note. The IRS uses the latest encryption you’ll know in advance that you can get the How Else Does TAS Help
technology to ensure that the electronic pay- service you need without long wait times. Be- Taxpayers?
ments you make online, by phone, or from a fore you visit, go to IRS.gov/TACLocator to find
mobile device using the IRS2Go app are safe the nearest TAC and to check hours, available
and secure. Paying electronically is quick, easy, services, and appointment options. Or, on the TAS works to resolve large-scale problems that
and faster than mailing in a check or money or- IRS2Go app, under the Stay Connected tab, affect many taxpayers. If you know of one of
der. choose the Contact Us option and click on “Lo- these broad issues, report it to TAS at IRS.gov/
cal Offices.” SAMS. Be sure to not include any personal tax-
What if I can’t pay now? Go to IRS.gov/ payer information.
Payments for more information about your op-
tions. The Taxpayer Advocate
Low Income Taxpayer Clinics
• Apply for an online payment agreement Service (TAS) Is Here To
(IRS.gov/OPA) to meet your tax obligation (LITCs)
in monthly installments if you can’t pay Help You
your taxes in full today. Once you complete What Is TAS? LITCs are independent from the IRS and TAS.
the online process, you will receive imme- LITCs represent individuals whose income is
diate notification of whether your agree- TAS is an independent organization within the below a certain level and who need to resolve
ment has been approved. IRS that helps taxpayers and protects taxpayer tax problems with the IRS. LITCs can represent
• Use the Offer in Compromise Pre-Qualifier rights. TAS strives to ensure that every taxpayer taxpayers in audits, appeals, and tax collection
to see if you can settle your tax debt for is treated fairly and that you know and under- disputes before the IRS and in court. In addi-
less than the full amount you owe. For stand your rights under the Taxpayer Bill of tion, LITCs can provide information about tax-
more information on the Offer in Compro- Rights. payer rights and responsibilities in different lan-
mise program, go to IRS.gov/OIC. guages for individuals who speak English as a
second language. Services are offered for free
Filing an amended return. Go to IRS.gov/ How Can You Learn About Your or a small fee. For more information or to find an
Form1040X for information and updates. Taxpayer Rights? LITC near you, go to the LITC page at
TaxpayerAdvocate.IRS.gov/LITC or see IRS
Checking the status of your amended re- The Taxpayer Bill of Rights describes 10 basic Pub. 4134, Low Income Taxpayer Clinic List, at
turn. Go to IRS.gov/WMAR to track the status rights that all taxpayers have when dealing with IRS.gov/pub/irs-pdf/p4134.pdf.
of Form 1040-X amended returns. the IRS. Go to TaxpayerAdvocate.IRS.gov to

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                        To help us develop a more useful index, please let us know if you have ideas for index entries.
Index                   See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                     Investment income of child under                                        Home:
A                                       age 18 3 4,                      F                                     Aged, home for   20
                                     Kidnapped   13 18, 
Abroad, citizens living, filing      Social security number      22      Fair rental value 20                  Cost of keeping up    8
  requirements     3                                                     Figures (See Tables and figures)    Household workers     11
Absence, temporary      9 13 18, ,   Stillborn 13
Accounting periods, joint          Church employees, filing              Filing requirements   2 5-
  returns  6                         requirements (Table 3)       5      Filing status 5 10-                 I
Adopted child    12 19,            Citizen or resident test  12            Annulled marriages      5         Income:
  Taxpayer identification          Citizens outside U.S., filing           Change to:                          Gross 19
     number    22                    requirements    3                     Joint return after separate         Tax exempt  19
Advance payment of premium tax     Common law marriage       6                    returns 8                  Individual retirement 
  credit  5                        Community property states        7      Separate returns after joint        arrangements (IRAs):
Age:                               Cousin 19                                      return  8 9,                 Filing requirements (Table 3) 5
  Filing status determination  3   Credit, premium tax    5                Determination of    3 5,            Married filing separately 7
  Gross income and filing          Custody of child  13                    Head of household    6 8,         Individual taxpayer identification 
                                                                           Marital status, determination       numbers (ITINs)     1 22, 
     requirements (Table 1)   2                                            of     5                          Innocent spouse relief   6
  Standard deduction for age 65 or D                                       Married filing jointly (See Joint Insurance premiums:
     older  23                     Death:                                  returns)                            Life 21
  Test  12                           Of child  13                          Married filing separately           Medical  21
Aliens:                              Of dependent    9 19,                 (See Married filing               IRAs (See Individual retirement 
  Dual-status (See Dual-status       Of spouse   3 6 19 23,  , ,           separately)                         arrangements (IRAs))
     taxpayers)                                                            Unmarried persons (See Single     Itemized deductions:
  Nonresident (See Nonresident       Of taxpayer   3 23,                   taxpayers)
     aliens)                       Decedents   6 23,                     Food benefits 20                      Changing from standard to 
Alimony 22                         (See also Death of spouse)                                                     itemized deduction (or vice 
Alternative minimum tax (AMT),       Filing requirements   3             Foreign employment, filing               versa) 24
                                                                           requirements    3                   Choosing to itemize    24
  effect on filing requirements    Deductions:                           Foreign students    12                Married filing separately 24
  (Table 3)  5                       Standard deduction    22            Form 1040 or 1040-SR:                 When to itemize   24
Amended returns     8 24,          Dependent taxpayer test       11        Social security numbers      22   ITINs (Individual taxpayer 
 (See also Form 1040-X)            Dependents  11                          Use of 7                            identification numbers)    22
  Change from itemized to            Birth of 19                         Form 1040-X:
     standard deduction (or vice     Born and died within year    22       Change of filing status   8       J
     versa)  24                      Child's earnings   3                  Itemized deductions, change to 
American citizens abroad      3      Death of  19                          standard deduction        24      Joint return test 12 15, 
Annulled marriages, filing           Earned income    3                    Standard deduction, change to     Joint returns 6 7, 
  status   5
Armed forces:                        Filing requirements   3 4,            itemized deductions       24        Dependents on    18
  Combat zone, signing return for    Married, filing joint return 12 15, Form 1095-A   5
     spouse    7                     Not allowed to claim                Form 1099-B   5                     K
  Dependency allotments    19           dependents    11                 Form 8814, parents' election to 
  GI Bill benefits 21                Qualifying child 12                   report child's interest and       Kidnapped children    10
  Military quarters allotments  19   Qualifying relative 17                dividends   3                       Qualifying child 13
Assistance (See Tax help)            Social security number      22      Form 8857, innocent spouse            Qualifying relative 18
ATINs (Adoption taxpayer             Standard deduction for      23        relief 6
  identification numbers)     22     Unearned income     3               Form SS-5, social security          L
                                   Disabled:                               number request      22
B                                    Child 13                            Form W-7, individual taxpayer       Life insurance premiums     21
                                                                           identification number             Local income taxes, itemized 
                                     Dependent    19                       request  22                         deductions    24
Birth of child 9                   Divorced parents   13                 Form W-7A, adoption taxpayer        Local law violated  19
Blind persons, standard            Divorced taxpayers:                     identification number             Lodging 20
  deduction    23                    Child custody   13                    request  22                       Losses, rental real estate  7
                                     Filing status 5 6,                  Foster care payments and 
C                                    Joint returns, responsibility for 6   expenses    14 20,                M
Canada, resident of    12 18,      Domestic help   11                    Foster child  12 14 18 20, , , 
Capital expenses    20             Dual-status taxpayers:                Funeral expenses    21              Marital status, determination 
                                                                                                               of  5
Child born alive   13                Joint returns not available  7                                          Married dependents, filing joint 
Child care expenses     21                                               G                                     return   12 15, 
Child custody    13                E                                     GI Bill benefits 21                 Married filing jointly (See Joint 
Child support under pre-1985       Earned income:                        Gross income:                         returns)
  agreement    22                                                          Defined  2                        Married filing separately   7
Child tax credit 11                  Defined for purposes of standard 
                                        deduction  23                      Filing requirements                 Changing method from or to 
Child, qualifying  12                Dependent filing requirements                (Table 1)  2                    itemized deductions    24
Children:                               (Table 2)  4                       Dependent filing requirements       Itemized deductions    24
  Adopted child (See Adoption)     Earned income credit:                   (Table 2)     4                   Married taxpayers   6
  Adoption (See Adopted child)       Two persons with same                 Test 19                            (See also Joint returns)
  Birth of child 9 10,                  qualifying child 15              Group-term life insurance      5      Age 65 or older spouse, standard 
  Claiming parent, when child is   Elderly persons:                                                               deduction    23
     head of household    9          Home for the aged    20             H                                     Blind spouse, standard 
                                                                                                                  deduction    23
  Custody of   13                    Standard deduction for age 65 or    Head of household     8 9,            Dual-status alien spouse   7
  Death of child 9 10,                  older  23
  Dividends of   3                 Equitable relief, Innocent              Filing requirements (Table 1)   2   Filing status 6
  Filing requirements as             spouse    6                         Health insurance premiums      21   Medical insurance premiums      21
     dependents (Table 2)     4

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Medical savings accounts           Relative 17                          Dual-status alien spouse   7      Tax returns:
  (MSAs, effect on filing          Surviving spouse   9                 Innocent spouse relief   6         Amended (See Form 1040-X)
  requirements (Table 3)   5                                            Nonresident alien    8             Filing of (See Filing 
Medicare taxes, not support  21  R                                      Signing joint returns  6           requirements)
Member of household or                                                  Surviving (See Surviving           Joint returns (See Joint returns)
  relationship test 18           Recapture taxes   5                      spouse)                          Who must file  1 3 5- , 
Mexico, resident of 12 18,       Relationship test 12 18,             SSNs (See Social security numbers   Tax-exempt income   19
Military (See Armed forces)      Relative, qualifying   17              (SSNs) for dependents)            Taxes, not support 21
Missing children, photographs of  Remarriage after divorce   5        Standard deduction     1 22 24, -   Temporary absences       13 18, 
  in IRS publications    1       Rental losses   7                      Married filing jointly 6          Tiebreaker rules 15
Multiple support agreement   21  Residency test  13                   State or local income taxes  24     Tips, reporting of (Table 3) 5
                                                                      Stillborn child 13                  Total support 20
N                                S                                    Students:                           Tuition, benefits under GI Bill 21
National of the United States 12 Scholarships  3 14 19 21 23, , , ,     Defined 12
Nonresident aliens  2            Self-employed persons:                 Foreign 12                        U
  Dependents   22                  Filing requirements (Table 3)    5 Support test:
  Joint return 7                   Gross income    3                    Qualifying child 14               U.S. citizen or resident 12
  Spouse  8                      Separate returns (See Married          Qualifying relative  19           U.S. citizens filing abroad, filing 
                                                                                                           requirements:
  Taxpayer identification          filing separately)                 Surviving spouse:                    Filing requirements   3
   number      22                Separated parents    13                Death of spouse (See Death of     U.S. national 12
                                 Separated taxpayers:                     spouse)
P                                  Filing status 6                      Gross income filing requirements  U.S. territories, income from   3
Parent, claiming head of           Living apart but not legally           (Table 1)   2                   Unmarried persons (See Single 
  household for   9                separated     6                      Qualifying Surviving Spouse     9  taxpayers)
Parents who never married    14  Signatures, joint returns 6            Single filing status 6
Parents, divorced or             Single taxpayers:                                                        W
  separated    13                  Filing status 5 6,                 T                                   Welfare benefits 20
Penalty, failure to file 2         Gross income filing requirements   Tables and figures  8 16,           What's New  1
Photographs of missing children    (Table 1)     2                    (See also Worksheets)               Worksheets:
  in IRS publications    1       Social security and Medicare           Filing requirements:               Head of household status and 
Premium tax credit  5              taxes:                                 Dependents (Table 2)     4       cost of keeping up home        8
Publications (See Tax help)        Reporting of (Table 3)  5              Gross income levels              Support test 16
Puerto Rico, residents of  3       Support, not included in  21             (Table 1)    2
                                 Social security benefits  19             Other situations requiring 
Q                                Social security numbers (SSNs)             filing (Table 3)   5
                                   for dependents     22                Standard deduction tables  26
Qualifying:                      Spouse:                              Tax help 26
  Child   12                       Deceased 6

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