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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                                                2022 Standard Deduction Tables . . . .                24

                        Returns                                                How To Get Tax Help           . . . . . . . . . . .   26
           2022
                                                                               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  2022  than  it  was  for  2021.  The 
                                                                               amount depends on your filing status. You can 
                                                                               use the     2022 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 
                                                                               security  number  (SSN),  you  must  apply  for  an 
                                                                               individual 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.

Dec 9, 2022

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Table 1. 2022 Filing Requirements Chart for Most Taxpayers Comments and suggestions. We welcome
your comments about this publication and sug-
THEN file a return gestions for future editions.
if your gross You can send us comments through
IRS.gov/FormComments. Or, you can write to
AND at the end of 2022 you income was at the Internal Revenue Service, Tax Forms and
IF your filing status is... were...* least...** Publications, 1111 Constitution Ave. NW,
single under 65 $12,950 IR-6526, Washington, DC 20224.
Although we can’t respond individually to
65 or older $14,700 each comment received, we do appreciate your
head of household under 65 $19,400 feedback and will consider your comments and
suggestions as we revise our tax forms, instruc-
65 or older $21,150 tions, and publications. Don’t send tax ques-
married filing jointly*** under 65 (both spouses) $25,900 tions, tax returns, or payments to the above ad-
dress.
65 or older (one spouse) $27,300
Getting answers to your tax questions.
65 or older (both spouses) $28,700 If you have a tax question not answered by this
publication or the How To Get Tax Help section
married filing separately any age $5 at the end of this publication, go to the IRS In-
qualifying surviving spouse under 65 $25,900 teractive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the
65 or older $27,300 search feature or viewing the categories listed.
* If you were born before January 2, 1958, you're considered to be 65 or older at the Getting tax forms, instructions, and pub-
end of 2022. (If your spouse died in 2022, see Death of spouse, later. If you're lications. Go to IRS.gov/Forms to download
preparing a return for someone who died in 2022, see Death of taxpayer, later. current and prior-year forms, instructions, and
** Gross income means all income you receive in the form of money, goods, publications.
property, and services that isn't exempt from tax, including any income from sources Ordering tax forms, instructions, and
outside the United States or from the sale of your main home (even if you can exclude publications. Go to IRS.gov/OrderForms to
part or all of it). Don't include any social security benefits unless (a) you're married order current forms, instructions, and publica-
filing a separate return and you lived with your spouse at any time during 2022, or (b) tions; call 800-829-3676 to order prior-year
forms and instructions. The IRS will process
one-half of your social security benefits plus your other gross income and any your order for forms and publications as soon
tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) as possible. Don’t resubmit requests you’ve al-
applies, see the Form 1040 and 1040-SR instructions to figure the taxable part of ready sent us. You can get forms and publica-
social security benefits you must include in gross income. Gross income includes tions faster online.
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, Useful Items
line 9. But in figuring gross income, don't reduce your income by any losses, including You may want to see:
any loss on Schedule C, line 7; or Schedule F, line 9.
Publication
*** If you didn't live with your spouse at the end of 2022 (or on the date your spouse
died) and your gross income was at least $5, you must file a return regardless of your 559 559 Survivors, Executors, and
age. Administrators
929
Standard Deduction gives the rules and dol- 929 Tax Rules for Children and
Introduction lar amounts for the standard deduction—a ben- Dependents
efit for taxpayers who don't itemize their deduc- Form (and Instructions)
This publication discusses some tax rules that tions. This section also discusses the standard
affect every person who may have to file a fed- deduction for taxpayers who are blind or age 65 1040-X 1040-X Amended U.S. Individual Income
eral income tax return. It answers some basic or older, as well as special rules that limit the Tax Return
questions: who must file, who should file, what standard deduction available to dependents. In
filing status to use, and the amount of the stand- addition, this section helps you decide whether 2848 2848 Power of Attorney and Declaration
ard deduction. you would be better off taking the standard de- of Representative
Who Must File explains who must file an in- duction or itemizing your deductions. 8332 8332 Release/Revocation of Release of
come tax return. If you have little or no gross in- How To Get Tax Help explains how to get
come, reading this section will help you decide tax help from the IRS. Claim to Exemption for Child by
if you have to file a return. This publication is for U.S. citizens and resi- Custodial Parent
Who Should File helps you decide if you dent aliens only. If you are a resident alien for 8814 8814 Parents' Election To Report Child's
should file a return, even if you aren't required the entire year, you must follow the same tax Interest and Dividends
to do so. rules that apply to U.S. citizens. The rules to de-
Filing Status helps you determine which fil- termine if you are a resident or nonresident
ing status to use. Filing status is important in alien are discussed in chapter 1 of Pub. 519.
determining whether you must file a return and Who Must File
whether you may claim certain deductions and Nonresident aliens. If you were a nonresident
credits. It also helps determine your standard alien at any time during the year, the rules and If you are a U.S. citizen or resident alien,
deduction and tax rate. tax forms that apply to you may be different whether you must file a federal income tax re-
Dependents explains the difference be- from those that apply to U.S. citizens. See Pub. turn depends on your gross income, your filing
tween a qualifying child and a qualifying rela- 519. status, your age, and whether you are a de-
tive. Other topics include the SSN requirement pendent. For details, see Table 1 and Table 2.
for dependents, the rules for multiple support You must also file if one of the situations descri-
agreements, and the rules for divorced or sepa- bed in Table 3 applies. The filing requirements
rated parents. apply even if you owe no tax.
Page 2 Publication 501 (2022)

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You may have to pay a penalty if you are re-               Example.  Your spouse was born on Febru-              income,  unearned  income,  and  gross  income. 
quired to file a return but fail to do so. If you will- ary  14,  1957,  and  died  on  February  13,  2022.     For details, see Table 2. A dependent must also 
fully fail to file a return, you may be subject to      Your spouse is considered age 65 at the time of          file if one of the situations described in Table 3 
criminal prosecution.                                   death. However, if your spouse died on Febru-            applies.
                                                        ary 12, 2022, your spouse isn't considered age 
Gross  income.  Gross  income  is  all  income          65 at the time of death and is not 65 or older at        Responsibility of parent. If a dependent child 
you receive in the form of money, goods, prop-          the end of 2022.                                         must file an income tax return but can't file due 
erty, and services that isn't exempt from tax. If                                                                to age or any other reason, a parent, guardian, 
you are married and live with your spouse in a          Death of taxpayer.    If you are preparing a re-         or  other  legally  responsible  person  must  file  it 
community  property  state,  half  of  any  income      turn  for  someone  who  died  in  2022,  read  this     for the child. If the child can't sign the return, the 
defined by state law as community income may            before using Table 1 or Table 2. Consider the            parent  or  guardian  must  sign  the  child's  name 
be  considered  yours.  For  a  list  of  community     taxpayer  to  be  65  or  older  at  the  end  of  2022  followed by the words “By (your signature), pa-
property states, see Community property states          only if the taxpayer was 65 or older at the time         rent for minor child.”
under Married Filing Separately, later.                 of death. Even if the taxpayer was born before 
                                                        January 2, 1958, the taxpayer isn't considered           Earned income.   Earned income includes sal-
Self-employed         persons. If you          are      65 or older at the end of 2022 unless the tax-           aries,  wages,  professional  fees,  and  other 
self-employed in a business that provides serv-         payer was 65 or older at the time of death.              amounts received as pay for work you actually 
ices (where products aren't a factor), your gross          A person is considered to reach age 65 on             perform.  Earned  income  (only  for  purposes  of 
income from that business is the gross receipts.        the day before the person’s 65th birthday.               filing requirements and the standard deduction) 
If you are self-employed in a business involving                                                                 also includes any part of a taxable scholarship. 
manufacturing,  merchandising,  or  mining,  your                                                                See chapter 1 of Pub. 970 for more information 
gross  income  from  that  business  is  the  total                                                              on taxable and nontaxable scholarships.
sales  minus  the  cost  of  goods  sold.  In  either   U.S. Citizens or Resident Aliens 
case,  you  must  add  any  income  from  invest-       Living Abroad                                            Child's  earnings.      Amounts  a  child  earns 
ments and from incidental or outside operations                                                                  by  performing  services  are  included  in  the 
or sources.                                             To determine whether you must file a return, in-         child’s gross income and not the gross income 
                                                        clude  in  your  gross  income  any  income  you         of the parent. This is true even if under local law 
Filing  status. Your  filing  status  generally  de-    earned  or  received  abroad,  including  any  in-       the child's parent has the right to the earnings 
pends  on  whether  you  are  single  or  married.      come you can exclude under the foreign earned            and may actually have received them. But if the 
Whether  you  are  single  or  married  is  deter-      income exclusion. For more information on spe-           child  doesn't  pay  the  tax  due  on  this  income, 
mined at the end of your tax year, which is De-         cial  tax  rules  that  may  apply  to  you,  see  Pub.  the parent is liable for the tax.
cember  31  for  most  taxpayers.  Filing  status  is   54.
discussed in detail later in this publication.                                                                   Unearned  income.     Unearned  income  in-
                                                        Residents of Puerto Rico                                 cludes income such as interest, dividends, and 
Age. Age is a factor in determining if you must                                                                  capital gains. Trust distributions of interest, divi-
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 dends, capital gains, and survivor annuities are 
of your tax year. For 2022, you are 65 or older if      resident of Puerto Rico, you must generally file         also considered unearned income.
you were born before January 2, 1958.                   a U.S. income tax return for any year in which 
                                                        you  meet  the  income  requirements.  This  is  in      Election to report child's unearned income 
Filing Requirements for Most                            addition to any legal requirement you may have           on  parent's  return. You  may  be  able  to  in-
                                                        to file an income tax return with Puerto Rico.           clude your child's interest and dividend income 
Taxpayers                                                                                                        on  your  tax  return.  If  you  do  this,  your  child 
                                                           If you are a bona fide resident of Puerto Rico        won't  have  to  file  a  return.  To  make  this  elec-
You must file a return if your gross income for         for  the  whole  year,  your  U.S.  gross  income        tion, all of the following conditions must be met.
the year was at least the amount shown on the           doesn't include income from sources within Pu-           • Your child was under age 19 (or under age 
appropriate line in Table 1. Dependents should          erto Rico. It does, however, include any income            24 if a student) at the end of 2022. (A child 
see Table 2 instead.                                    you received for your services as an employee              born on January 1, 2004, is considered to 
                                                        of the United States or any U.S. agency. If you            be age 19 at the end of 2022; you can't 
Deceased Persons                                        receive income from Puerto Rican sources that              make the election for this child unless the 
                                                        isn't subject to U.S. tax, you must reduce your            child was a student. Similarly, a child born 
You must file an income tax return for a dece-          standard deduction, which reduces the amount               on January 1, 1999, is considered to be 
dent (a person who died) if both of the following       of income you can have before you must file a              age 24 at the end of 2022; you can't make 
are true.                                               U.S. income tax return.                                    the election for this child.)
1. Your spouse died, or you are the executor,                                                                    • Your child had gross income only from in-
    administrator, or legal representative.                For  more  information,  see  Pub.  570,  Tax           terest and dividends (including capital gain 
                                                        Guide  for  Individuals  With  Income  From  U.S.          distributions and Alaska Permanent Fund 
2. The decedent met the filing requirements             Possessions.                                               dividends).
    described in this publication at the time of                                                                 • The interest and dividend income was less 
    the decedent’s death.                                                                                          than $11,500.
                                                        Individuals With Income From U.S.                        • Your child is required to file a return for 
For more information, see  Final Income Tax             Possessions                                                2022 unless you make this election.
Return  for  Decedent—Form  1040  or  1040-SR                                                                    • Your child doesn't file a joint return for 
in Pub. 559.                                            If  you  had  income  from  Guam,  the  Common-            2022.
                                                        wealth of the Northern Mariana Islands, Ameri-
Death of spouse.    If your spouse died in 2022,        can Samoa, or the U.S. Virgin Islands, special           • No estimated tax payment was made for 
read this before using Table 1 or Table 2 to find       rules may apply when determining whether you               2022 and no 2021 overpayment was ap-
whether  you  must  file  a  2022  return.  Consider    must file a U.S. federal income tax return. In ad-         plied to 2022 under your child's name and 
your spouse to be 65 or older at the end of 2022        dition, you may have to file a return with the in-         SSN.
only if your spouse was 65 or older at the time         dividual possession government. See Pub. 570             • No federal income tax was withheld from 
of death. Even if your spouse was born before           for more information.                                      your child's income under the backup with-
                                                                                                                   holding rules.
January 2, 1958, your spouse isn't considered                                                                    • You are the parent whose return must be 
65  or  older  at  the  end  of  2022  unless  your     Dependents                                                 used when making the election to report 
spouse was 65 or older at the time of death.                                                                       your child's unearned income.
A person is considered to reach age 65 on               A person who is a dependent may still have to 
the day before the person’s 65th birthday.              file a return. It depends on the person’s earned 
Publication 501 (2022)                                                                                                                                Page 3

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Table 2. 2022 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 $4,400 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 $1,150.
         2. Your earned income was more than $12,950.
         3. Your gross income was more than the larger of: 
              a. $1,150, or
              b. Your earned income (up to $12,550) plus $400.

         Yes. You must file a return if any of the following apply.
         1. Your unearned income was more than $2,900 ($4,650 if 65 or older and blind).
         2. Your earned income was more than $14,700 ($16,450 if 65 or older and blind).
         3. Your gross income was more than the larger of:
              a. $2,900 ($4,650 if 65 or older and blind), or 
              b. Your earned income (up to $12,550) plus $2,150 ($3,900 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 $1,150.
         3. Your earned income was more than $12,950.
         4. Your gross income was more than the larger of:
              a. $1,150, or
              b.  Your earned income (up to $12,550) 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 $2,550 ($3,950 if 65 or older and blind).
         3. Your earned income was more than $14,350 ($15,750 if 65 or older and blind).
         4. Your gross income was more than the larger of:
              a. $2,550 ($3,950 if 65 or older and blind), or 
              b. Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind).

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Table 3. Other Situations When You Must File a 2022 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).
For more information, see Form 8814 and 5. You qualify for the refundable American later), and your tax. You also use your filing sta-
Parent's Election To Report Child's Interest and opportunity credit. See Form 8863. tus to determine whether you are eligible to
Dividends in Pub. 929. 6. You qualify for the credit for federal tax on claim certain other deductions and credits.
fuels. See Form 4136. There are five filing statuses.
Other Situations 7. You qualify for the premium tax credit. See • Single.
Form 8962. • Married filing jointly.
You may have to file a tax return even if your • Married filing separately.
gross income is less than the amount shown in Form 1099-B received. Even if you aren't re- • Head of household.
Table 1 or Table 2 for your filing status. See Ta- quired to file a return, you should consider filing • Qualifying surviving spouse.
ble 3 for those other situations when you must if all of the following apply. If more than one filing status applies to you,
file. • You received a Form 1099-B, Proceeds choose the one that will give you the lowest tax.
From Broker and Barter Exchange Trans-
actions (or substitute statement).
• The amount in box 1d of Form 1099-B (or Marital Status
Who Should File substitute statement), when added to your
other gross income, means you have to file In general, your filing status depends on
Even if you don't have to file, you should file a a tax return because of the filing require- whether you are considered unmarried or mar-
tax return if you can get money back. For exam- ment in Table 1 or Table 2 that applies to ried.
ple, you should file if one of the following ap- you.
plies. • Box 1e of Form 1099-B (or substitute Unmarried persons. You are considered un-
statement) is blank.
1. You had income tax withheld from your married for the whole year if, on the last day of
pay. In this case, filing a return may keep you from your tax year, you are either:
getting a notice from the IRS. • Unmarried, or
2. You made estimated tax payments for the • Legally separated from your spouse under
year or had any of your overpayment for a divorce or separate maintenance decree.
last year applied to this year's estimated State law governs whether you are married
tax. Filing Status
or legally separated under a divorce or separate
3. You qualify for the earned income credit. You must determine your filing status before maintenance decree.
See Pub. 596 for more information. you can determine whether you must file a tax Divorced persons. If you are divorced un-
4. You qualify for the additional child tax return, your standard deduction (discussed der a final decree by the last day of the year,
credit. See the Instructions for Form 1040 you are considered unmarried for the whole
for more information. year.

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Divorce  and  remarriage.     If  you  obtain  a         If  you  qualify  to  file  as  head  of  household  in-   you can't choose married filing jointly as your fil-
divorce for the sole purpose of filing tax returns       stead  of  as  married  filing  separately,  your          ing status.
as unmarried individuals, and at the time of di-         standard deduction will be higher and your tax 
vorce  you  intend  to  and  do,  in  fact,  remarry     may be lower. See Head of Household, later.                Filing a Joint Return
each  other  in  the  next  tax  year,  you  and  your 
spouse must file as married individuals in both                                                                     Both  you  and  your  spouse  must  include  all  of 
years.                                                   Single
                                                                                                                    your  income  and  deductions  on  your  joint  re-
Annulled marriages.           If you obtain a court      Your filing status is single if you are considered         turn.
decree of annulment, which holds that no valid           unmarried and you don't qualify for another fil-
marriage ever existed, you are considered un-            ing  status.  To  determine  your  marital  status,        Accounting period.   Both of you must use the 
married even if you filed joint returns for earlier      see Marital Status, earlier.                               same accounting period, but you can use differ-
years.  File  amended  returns  (Form(s)  1040-X)                                                                   ent accounting methods.
claiming single or head of household status for          Spouse  died  before  January  1,  2022.    Your 
all tax years that are affected by the annulment         filing status may be single if your spouse died            Joint responsibility.      Both of you may be held 
and  not  closed  by  the  statute  of  limitations  for before January 1, 2022, and you didn't remarry             responsible, jointly and individually, for the tax 
filing a tax return. Generally, for a credit or re-      before the end of 2022. You may, however, be               and any interest or penalty due on your joint re-
fund,  you  must  file  Form(s)  1040-X  within  3       able  to  use  another  filing  status  that  will  give   turn. This means that if one spouse doesn't pay 
years (including extensions) after the date you          you  a  lower  tax.  See Head  of  Household  and          the  tax  due,  the  other  may  have  to.  Or,  if  one 
filed your original return or within 2 years after       Qualifying Surviving Spouse, later, to see if you          spouse  doesn't  report  the  correct  tax,  both 
the date you paid the tax, whichever is later. If        qualify.                                                   spouses may be responsible for any additional 
you filed your original tax return early (for exam-      On Form 1040 or 1040-SR, show your filing                  taxes  assessed  by  the  IRS.  One  spouse  may 
ple, March 1), your return is considered filed on        status as single by checking the “Single” box on           be held responsible for all the tax due even if all 
the  due  date  (generally  April  15).  However,  if    the Filing Status line at the top of the form. Use         the income was earned by the other spouse.
you had an extension to file (for example, until         the Single column  of  the  Tax  Table,  or  Sec-          You may want to file separately if:
October  15)  but  you  filed  earlier  and  we  re-     tion  A  of  the  Tax  Computation  Worksheet,  to         •    You believe your spouse isn't reporting all 
ceived  it  on  July  1,  your  return  is  considered   figure your tax.                                                of their income, or
filed on July 1.                                                                                                    •    You don't want to be responsible for any 
                                                                                                                         taxes due if your spouse doesn't have 
Head of household or qualifying surviv-                  Married Filing Jointly                                          enough tax withheld or doesn't pay enough 
ing spouse. If you are considered unmarried,                                                                             estimated tax.
you may be able to file as head of household or          You can choose married filing jointly as your fil-
as  a  qualifying  surviving  spouse.  See Head  of      ing  status  if  you  are  considered  married  and        Divorced  taxpayer.        You  may  be  held 
Household  and   Qualifying  Surviving  Spouse,          both  you  and  your  spouse  agree  to  file  a  joint    jointly  and  individually  responsible  for  any  tax, 
later, to see if you qualify.                            return. On a joint return, you and your spouse             interest, and penalties due on a joint return filed 
                                                         report your combined income and deduct your                before your divorce. This responsibility may ap-
Married  persons. If  you  are  considered  mar-         combined  allowable  expenses.  You  can  file  a          ply even if your divorce decree states that your 
ried, you and your spouse can file a joint return        joint return even if one of you had no income or           former  spouse  will  be  responsible  for  any 
or separate returns.                                     deductions.                                                amounts due on previously filed joint returns.
Considered  married.          You  are  considered       If you and your spouse decide to file a joint              Relief  from  joint  responsibility. In  some 
married for the whole year if, on the last day of        return,  your  tax  may  be  lower  than  your  com-       cases, one spouse may be relieved of joint re-
your  tax  year,  you  and  your  spouse  meet  any      bined tax for the other filing statuses. Also, your        sponsibility for tax, interest, and penalties on a 
one of the following tests.                              standard deduction (if you don't itemize deduc-            joint  return  for  items  of  the  other  spouse  that 
                                                         tions)  may  be  higher,  and  you  may  qualify  for      were  incorrectly  reported  on  the  joint  return. 
1. You are married and living together.                  tax  benefits  that  don't  apply  to  other  filing  sta- You can ask for relief no matter how small the 
2. You are living together in a common law               tuses.                                                     liability.
marriage recognized in the state where                                                                              There are three types of relief available.
you now live or in the state where the com-              On Form 1040 or 1040-SR, show your filing 
mon law marriage began.                                  status  as  married  filing  jointly  by  checking  the    1. Innocent spouse relief.
                                                         “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  at  top  of  the  form.  Use  the Married  filing         joint filers whose spouse has died, or who 
gally separated under a decree of divorce                jointly column of the Tax Table, or Section B of                are divorced, who are legally separated, or 
or separate maintenance.                                 the Tax Computation Worksheet, to figure your                   who haven't lived together for the 12 
4. You are separated under an interlocutory              tax.                                                            months ending on the date the election for 
(not final) decree of divorce.                                    If  you  and  your  spouse  each  have  in-            this relief is filed).
Spouse  died  during  the  year.           If  your      TIP      come, you may want to figure your tax             3. Equitable relief.
spouse  died  during  the  year,  you  are  consid-               both on a joint return and on separate 
ered married for the whole year for filing status        returns  (using  the  filing  status  of  married  filing  You must file Form 8857, Request for Inno-
purposes.                                                separately).  You  can  choose  the  method  that          cent  Spouse  Relief,  to  request  relief  from  joint 
If  you  didn't  remarry  before  the  end  of  the      gives the two of you the lower combined tax un-            responsibility. Pub. 971 explains the kinds of re-
tax year, you can file a joint return for yourself       less you are required to file separately.                  lief and who may qualify for them.
and  your  deceased  spouse.  For  the  next  2                                                                     Signing a joint return.    For a return to be con-
years, you may be entitled to the special bene-          Spouse  died.    If  your  spouse  died  during  the       sidered a joint return, both spouses must gener-
fits described, later, under  Qualifying Surviving       year, you are considered married for the whole             ally sign the return.
Spouse.                                                  year  and  can  choose  married  filing  jointly  as 
If  you  remarried  before  the  end  of  the  tax       your  filing  status.  See Spouse  died  during  the       Spouse  died  before  signing.       If  your 
year,  you  can  file  a  joint  return  with  your  new year under Married persons, earlier.                       spouse died before signing the return, the exec-
spouse. Your deceased spouse's filing status is          If  your  spouse  died  in  2023  before  filing  a        utor  or  administrator  must  sign  the  return  for 
married filing separately for that year.                 2022  return,  you  can  choose  married  filing           your spouse. If neither you nor anyone else has 
                                                         jointly as your filing status on your 2022 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 
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Spouse away from home.          If your spouse             Head  of  Household).  This  can  apply  to  you          5. You can't take the exclusion or credit for 
is away from home, you should prepare the re-              even if you aren't divorced or legally separated.             adoption expenses in most cases.
turn, sign it, and send it to your spouse to sign          If  you  qualify  to  file  as  head  of  household,  in- 6. You can't take the education credits (the 
so it can be filed on time.                                stead  of  as  married  filing  separately,  your  tax        American opportunity credit and lifetime 
                                                           may be lower, you may be able to claim certain 
Injury  or  disease  prevents  signing.       If           tax  benefits,  and  your  standard  deduction  will          learning credit), or the deduction for stu-
your spouse can't sign because of injury or dis-           be higher. The head of household filing status                dent loan interest.
ease  and  tells  you  to  sign  for  them,  you  can      allows  you  to  choose  the  standard  deduction         7. You can't exclude any interest income 
sign your spouse's name in the proper space on             even if your spouse chooses to itemize deduc-                 from qualified U.S. savings bonds you 
the  return  followed  by  the  words  “By  (your          tions.  See Head  of  Household,  later,  for  more           used for higher education expenses.
name),  Spouse.”  Be  sure  to  sign  in  the  space       information.                                              8. If you lived with your spouse at any time 
provided  for  your  signature.  Attach  a  dated 
statement,  signed  by  you,  to  the  return.  The              You will generally pay more combined                    during the tax year:
statement  should  include  the  form  number  of          TIP   tax on separate returns than you would                  a. You can't claim the credit for the eld-
the  return  you  are  filing,  the  tax  year,  and  the        on  a joint return  for the reasons  listed             erly or the disabled, and
reason  your  spouse  can't  sign,  and  it  should        under Special  Rules,  later.  However,  unless 
state that your spouse has agreed to your sign-            you  are  required  to  file  separately,  you  should        b. You must include in income a greater 
ing for them.                                              figure your tax both ways (on a joint return and              percentage (up to 85%) of any social 
                                                           on separate returns). This way, you can make                  security or equivalent railroad retire-
Signing as guardian of spouse.  If you are                 sure you are using the filing status that results in          ment benefits you received.
the guardian of your spouse who is mentally in-            the  lowest  combined  tax.  When  figuring  the          9. The following credits and deductions are 
competent,  you  can  sign  the  return  for  your         combined  tax  of  a  married  couple,  you  may              reduced at income levels half those for a 
spouse as guardian.                                        want to consider state taxes as well as federal               joint return.
Spouse  in  combat  zone.       You  can  sign  a          taxes.
joint return for your spouse if your spouse can't                                                                        a. The child tax credit and the credit for 
sign because they are serving in a combat zone             How  to  file. If  you  file  a  separate  return,  you       other dependents.
(such as the Persian Gulf area, Serbia, Monte-             generally report only your own income, credits,               b. The retirement savings contributions 
negro,  Albania,  or  Afghanistan),  even  if  you         and deductions.                                               credit.
don't  have  a  power  of  attorney  or  other  state-        Select  this  filing  status  by  checking  the 
ment. Attach a signed statement to your return             “Married filing separately” box on the Filing Sta-        10. Your capital loss deduction limit is $1,500 
explaining that your spouse is serving in a com-           tus line at the top of Form 1040 or 1040-SR. En-              (instead of $3,000 on a joint return).
bat  zone.  For  more  information  on  special  tax       ter your spouse's full name in the entry space at         11. If your spouse itemizes deductions, you 
rules for persons who are serving in a combat              the bottom of the Filing Status section and enter             can't claim the standard deduction. If you 
zone, or who are in missing status as a result of          your  spouse's  SSN  or  ITIN  in  the  space  for            can claim the standard deduction, your 
serving  in  a  combat  zone,  see  Pub.  3,  Armed        spouse's  SSN  on  Form  1040  or  1040-SR.  If               basic standard deduction is half the 
Forces' Tax Guide.                                         your spouse doesn't have and isn't required to                amount allowed on a joint return.
                                                           have an SSN or ITIN, enter “NRA” in the entry 
Power of attorney (POA).        In order for you           space  below  the  filing  status  checkboxes.  For           There  are  special  rules  that  allow  a 
to sign a return for your spouse in any of these           electronic  filing,  enter  the  spouse's  name  or       TIP separated spouse to claim the earned 
cases, you must attach to the return a POA that            “NRA”  if  the  spouse  doesn't  have  an  SSN  or            income  credit  under  certain  circum-
authorizes you to sign for your spouse. You can            ITIN  in  the  entry  space  below  the  filing  status   stances. See the line 27 instructions in the In-
use a POA that states that you have been gran-             checkboxes.  Use  the Married  filing  separately         structions  for  Form  1040  and  Schedule  EIC 
ted authority to sign the return, or you can use           column  of  the  Tax  Table,  or  Section  C  of  the     (Form  1040)  to  see  if  you  meet  the  qualifica-
Form 2848. Part I of Form 2848 must state that             Tax Computation Worksheet, to figure your tax.            tions  to  claim  the  earned  income  credit  even 
you are granted authority to sign the return.                                                                        though you are married filing a separate return.
Nonresident alien or dual-status alien. Gen-               Special Rules
erally, a married couple can't file a joint return if                                                                Adjusted gross income (AGI) limits.       If your 
either  one  is  a  nonresident  alien  at  any  time      If you choose married filing separately as your           AGI on a separate return is lower than it would 
during  the  tax  year.  However,  if  one  spouse         filing  status,  the  following  special  rules  apply.   have been on a joint return, you may be able to 
was  a  nonresident  alien  or  dual-status  alien         Because of these special rules, you usually pay           deduct  a  larger  amount  for  certain  deductions 
who  was  married  to  a  U.S.  citizen  or  resident      more  tax  on  a  separate  return  than  if  you  use    that are limited by AGI, such as medical expen-
alien  at  the  end  of  the  year,  the  spouses  can     another filing status you qualify for.                    ses.
choose to file a joint return. If you do file a joint      1. Your tax rate is generally higher than on a            Individual  retirement  arrangements  (IRAs). 
return, you and your spouse are both treated as               joint return.                                          You may not be able to deduct all or part of your 
U.S. residents for the entire tax year. See chap-
ter 1 of Pub. 519.                                         2. Your exemption amount for figuring the al-             contributions to a traditional IRA if you or your 
                                                              ternative minimum tax is half that allowed             spouse  was  covered  by  an  employee  retire-
                                                              on a joint return.                                     ment plan at work during the year. Your deduc-
Married Filing Separately                                                                                            tion  is  reduced  or  eliminated  if  your  income  is 
                                                           3. You can't take the credit for child and de-            more  than  a  certain  amount.  This  amount  is 
You  can  choose  married  filing  separately  as             pendent care expenses in most cases,                   much lower for married individuals who file sep-
your  filing  status  if  you  are  married.  This  filing    and the amount you can exclude from in-                arately and lived together at any time during the 
status may benefit you if you want to be respon-              come under an employer's dependent                     year. For more information, see How Much Can 
sible only for your own tax or if it results in less          care assistance program is limited to                  You Deduct? in chapter 1 of Pub. 590-A.
tax than filing a joint return.                               $2,500 (instead of $5,000 on a joint re-
                                                              turn). However, if you are legally separa-             Rental  activity  losses. If  you  actively  partici-
If you and your spouse don't agree to file a                  ted or living apart from your spouse, you              pated in a passive rental real estate activity that 
joint  return,  you  must  use  this  filing  status  un-     may be able to file a separate return and              produced a loss, you can generally deduct the 
less  you  qualify  for  head  of  household  status,         still take the credit. See What’s Your Filing          loss  from  your  nonpassive  income  up  to 
discussed later.                                              Status? in Pub. 503, Child and Dependent               $25,000.  This  is  called  a  special  allowance. 
You may be able to choose head of house-                      Care Expenses, for more information.                   However,  married  persons  filing  separate  re-
hold  filing  status  if  you  are  considered  unmar-     4. You can't take the earned income credit                turns who lived together at any time during the 
ried  because  you  live  apart  from  your  spouse           unless you have a qualifying child and                 year can't claim this special allowance. Married 
and  meet  certain  tests  (explained  later  under           meet certain other requirements.                       persons filing separate returns who lived apart 

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at all times during the year are each allowed a
$12,500 maximum special allowance for losses Worksheet 1. Cost of Keeping Up a Home Keep for Your Records
from passive real estate activities. See Rental
Activities in Pub. 925, Passive Activity and
At-Risk Rules.
Amount You Total
Community property states. Community Paid Cost
property states include Arizona, California, Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin. If you live in a Mortgage interest expense . . . . . . . . . . . . . . . . . . . . .
community property state and file separately, Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
your income may be considered separate in- Utility charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
come or community income for income tax pur-
poses. See Pub. 555. Repairs/maintenance . . . . . . . . . . . . . . . . . . . . . . . . .
Property insurance . . . . . . . . . . . . . . . . . . . . . . . . . . .
Joint Return After Separate Food eaten in the home . . . . . . . . . . . . . . . . . . . . . . . .
Returns Other household expenses . . . . . . . . . . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
You can change your filing status from a sepa-
rate return to a joint return by filing an amended Minus total amount you paid . . . . . . . . . . . . . . . . . . . ( )
return using Form 1040-X.
Amount others paid . . . . . . . . . . . . . . . . . . . . . . . . . . $
You can generally change to a joint return
any time within 3 years from the due date of the
separate return or returns. This doesn't include If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than
any extensions. A separate return includes a re- half the cost of keeping up the home.
turn filed by you or your spouse claiming mar-
ried filing separately, single, or head of house- How to file. Indicate your choice of this filing Qualifying Child or in Support Test for
hold filing status. status by checking the “Head of household” box Children of Divorced or Separated Parents
on the Filing Status line at the top of Form 1040 (or Parents Who Live Apart) under Qualify-
Separate Returns After Joint or 1040-SR. If the child who qualifies you for ing Relative. The general rules for claiming
this filing status isn't claimed as your dependent a child as a dependent are explained later
Return in the Dependents section of Form 1040 or under Dependents.
1040-SR, enter the child's name in the entry
Once you file a joint return, you can't choose to space at the bottom of the Filing Status section. If you were considered married for part
file separate returns for that year after the due Use the Head of a household column of the Tax ! of the year and lived in a community
date of the return. Table, or Section D of the Tax Computation CAUTION property state (listed earlier under Mar-
Worksheet, to figure your tax. ried Filing Separately), special rules may apply
Exception. A personal representative for a de- in determining your income and expenses. See
cedent can change from a joint return elected Pub. 555 for more information.
by the surviving spouse to a separate return for Considered Unmarried
the decedent. The personal representative has Nonresident alien spouse. You are consid-
1 year from the due date (including extensions) To qualify for head of household status, you
of the return to make the change. See Pub. 559 must be either unmarried or considered unmar- ered unmarried for head of household purposes
for more information on filing income tax returns ried on the last day of the year. You are consid- if your spouse was a nonresident alien at any
for a decedent. ered unmarried on the last day of the tax year if time during the year and you don't choose to
you meet all the following tests. treat your nonresident spouse as a resident
alien. However, your spouse isn't a qualifying
Head of Household 1. You file a separate return. A separate re- person for head of household purposes. You
turn includes a return claiming married fil- must have another qualifying person and meet
You may be able to file as head of household if ing separately, single, or head of house- the other tests to be eligible to file as head of
you meet all the following requirements. hold filing status. household.
1. You are unmarried or considered unmar- 2. You paid more than half the cost of keep- Choice to treat spouse as resident. You
ried on the last day of the year. See Mari- ing up your home for the tax year. are considered married if you choose to treat
tal Status, earlier, and Considered Unmar- 3. Your spouse didn't live in your home dur- your spouse as a resident alien. See chapter 1
ried, later. ing the last 6 months of the tax year. Your of Pub. 519.
2. You paid more than half the cost of keep- spouse is considered to live in your home
ing up a home for the year. even if your spouse is temporarily absent Keeping Up a Home
due to special circumstances. See Tem-
3. A qualifying person lived with you in the porary absences, later. To qualify for head of household status, you
home for more than half the year (except must pay more than half of the cost of keeping
for temporary absences, such as school). 4. Your home was the main home of your
However, if the qualifying person is your child, stepchild, or foster child for more up a home for the year. You can determine
dependent parent, your dependent parent than half the year. (See Home of qualifying whether you paid more than half of the cost of
doesn't have to live with you. See Special person, later, for rules applying to a child's keeping up a home by using Worksheet 1.
rule for parent, later, under Qualifying Per- birth, death, or temporary absence during
son. the year.)
Costs you include. Include in the cost of
5. You must be able to claim the child as a keeping up a home expenses such as rent,
If you qualify to file as head of house- dependent. However, you meet this test if mortgage interest, real estate taxes, insurance
TIP hold, your tax rate will usually be lower you can't claim the child as a dependent on the home, repairs, utilities, and food eaten in
than the rates for single or married fil- only because the noncustodial parent can the home.
ing separately. You will also receive a higher claim the child using the rules described
standard deduction than if you file as single or later in Children of divorced or separated Costs you don't include. Don't include the
married filing separately. parents (or parents who live apart) under cost of clothing, education, medical treatment,
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vacations, life insurance, or transportation. Also person (as defined in Table 4) must be one of 2. The year the child would have reached
don't include the value of your services or those the following. 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 more than half the cost of keeping up the If your spouse died in 2022, you can use mar-
qualifying person. home your parent lived in. ried filing jointly as your filing status for 2022 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, your qualifying person for toward your parent’s support. Your parent had if your spouse died in 2021 and you haven't re-
head of household purposes. no income. Because you paid more than half of married, you may be able to use this filing sta-
the cost of keeping up your parent’s apartment tus for 2022 and 2023. The rules for using this
Example 2—child who isn't qualifying from January 1 until your parent’s death, and filing 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 at the top
the child isn't your qualifying relative. As a re- facility. It must be reasonable to assume the ab- of Form 1040 or 1040-SR. If the child who quali-
sult, this child isn't your qualifying person for sent person will return to the home after the fies you for this filing status isn’t claimed as your
head of household purposes. temporary absence. You must continue to keep dependent in the Dependents section of Form
up the home during the absence. 1040 or 1040-SR, enter the child’s name in the
Example 3—your friend. Your friend lived entry space at the bottom of the Filing Status
with you all year. Even though your friend may Adopted child or foster child. You may section. Use the Married filing jointly column of
be your qualifying relative if the gross income be eligible to file as head of household if the the Tax Table, or Section B of the Tax Compu-
and support tests (explained later) are met, person who qualifies you for this filing status tation Worksheet, to figure your tax.
your friend isn't your qualifying person for head was an adopted child or foster child and you
of household purposes because your friend isn't kept up a home for this person in 2022, 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- 2022 return as a qualifying surviving spouse if
Relatives who don't have to live with you, later. tion by you in 2022, or the person was an eligi- you meet all the following tests.
See Table 4. ble foster child placed with you during 2022.
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 2022 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 2022. 2. Your spouse died in 2020 or 2021 and you
because the child is your friend's qualifying didn't remarry before the end of 2022.
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 2022:
Home of qualifying person. Generally, the 1. The child is presumed by law enforcement a. The child had gross income of $4,400
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 name in the entry space at the bottom of
If you pay more than half the cost of keeping return. 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 scribed later, for a child who was born or
born or dies during the year. To qualify you for 1. The year there is a determination that the died during the year and for a kidnapped
head of household filing status, the qualifying 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, or your spouse if filing jointly, 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. A's spouse died in 2020. A hasn’t qualifies you for this filing status you adopted in the year before the kidnapping.
remarried. A has continued during 2021 and 2022 or was lawfully placed with you for legal 3. In the year of the child’s return, the child
2022 to keep up a home for A and A’s child who adoption by you in 2022. The child is consid- lived with you for more than half the part of
lives with A and whom A can claim as a de- ered to have lived with you for all of 2022 if your the year following the date of the child’s
pendent. For 2020, A was entitled to file a joint main home was this child's main home for the return.
return for A and A’s deceased spouse. For 2021 entire time since this child was adopted or
and 2022, A can file as a qualifying surviving placed with you in 2022. 4. You would have qualified for qualifying
spouse. After 2022, A can file as head of surviving spouse filing status if the child
household if A qualifies. Kidnapped child. You may be eligible to file had not been kidnapped.
as a qualifying surviving spouse even if the As mentioned earlier, this filing status
Death or birth. You may be eligible to file as a child who qualifies you for this filing status has ! is available for only 2 years following
qualifying surviving spouse if the child who been kidnapped. You can claim qualifying sur- CAUTION the year your spouse died.
qualifies you for this filing status is born or dies viving spouse filing status if all the following
during the year. You must have provided more statements 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              $4,400.3

 4. The child must not have provided more than half of the child’s own               4. You must provide more than half of the person's total support 
     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  informa-  Even if you have a qualifying child or qualifying 
The term “dependent” means:                          tion, 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 
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a dependent. Even if you have a qualifying child          Exception  for  adopted  child.     If  you  are  a     child” includes a child who was lawfully placed 
or  qualifying  relative,  you  can't  claim  that  per-  U.S.  citizen  or  U.S.  national  who  has  legally    with you for legal adoption.
son as a dependent.                                       adopted  a  child  who  isn't  a  U.S.  citizen,  U.S. 
                                                          resident alien, or U.S. national, this test is met if   Foster child. A foster child is an individual who 
If  you  are  filing  a  joint  return  and  your         the  child  lived  with  you  as  a  member  of  your   is placed with you by an authorized placement 
spouse can be claimed as a dependent by an-               household all year. This exception also applies         agency or by judgment, decree, or other order 
other taxpayer, you and your spouse can't claim           if the child was lawfully placed with you for legal     of any court of competent jurisdiction.
any dependents on your joint return.                      adoption 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          year, this child wasn't under age 19.
only to claim a refund of income tax withheld or          as  dependents.  However,  if  you  provided  a 
estimated tax paid.                                       home for a foreign student, you may be able to          Child  must  be  younger  than  you  or  your 
                                                          take  a  charitable  contribution  deduction.  See      spouse.  To  be  your  qualifying  child,  a  child 
Example  1—child  files  joint  return.        You        Expenses  Paid  for  Student  Living  With  You in      who isn't permanently and totally disabled must 
supported your 18-year-old child who lived with           Pub. 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 
spouse had $800 of wages from part-time jobs              Qualifying Child                                        your  sibling’s  support.  Your  sibling  isn't  disa-
and  no  other  income.  They  lived  with  you  all                                                              bled.  Both  you  and  your  spouse  are  21  years 
year.  Neither  is  required  to  file  a  tax  return.   Five  tests  must  be  met  for  a  child  to  be  your old, and you file a joint return. Your sibling isn't 
They don't have a child. Taxes were taken out             qualifying child. The five tests are:                   your  qualifying  child  because  your  sibling  isn't 
of their pay, so they file a joint return only to get                                                             younger than you or your spouse.
a refund of the withheld taxes. The exception to          1. Relationship,
the  joint  return  test  applies,  so  you  aren't  dis- 2. Age,                                                  Example  2—child  younger  than  your 
qualified  from  claiming  each  of  them  as  a  de-                                                             spouse but not younger than you.       The facts 
pendent  just  because  they  file  a  joint  return.     3. Residency,                                           are  the  same  as  in  Example  1,  except  your 
You can claim each of them as dependents if all           4. Support, and                                         spouse is 25 years old. Because your sibling is 
the other tests 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 claiming the American opportunity credit            of More Than One Person, later.                         1. A full-time student at a school that has a 
                                                                                                                    regular teaching staff and course of study, 
is their reason for filing the return, they aren't fil-                                                             and a regularly enrolled student body at 
ing it only to get a refund of income tax withheld                                                                  the school; or
or estimated tax paid. The exception to the joint         Relationship Test
return test doesn't apply, so you can't claim ei-         To meet this test, a child must be:                     2. A student taking a full-time, on-farm train-
ther 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 sis-        The  5  calendar  months  don't  have  to  be  con-
You  generally  can't  claim  a  person  as  a  de-          ter, stepbrother, or stepsister, or a de-            secutive.
pendent unless that person is a U.S. citizen, a              scendant (for example, your niece or 
U.S.  resident  alien,  a  U.S.  national,  or  a  resi-     nephew) of any of them.                               Full-time  student.    A  full-time  student  is  a 
dent of Canada or Mexico. However, there is an                                                                    student who is enrolled for the number of hours 
exception  for  certain  adopted  children,  as  ex-      Adopted  child.  An  adopted  child  is  always         or courses the school considers to be full-time 
plained 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 2022. 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 rents (or parents who live apart), later.
ted or can be expected to last continuously return.
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 2022,
child is dead, or
To meet this test, your child must have lived this doesn’t allow the noncustodial parent to
with you for more than half the year. There are 2. The year the child would have reached claim the child as a qualifying child for the
exceptions for temporary absences, children age 18. earned income credit. The custodial parent or
who were born or died during the year, adopted another taxpayer, if eligible, can claim the child
or 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 fol- support for the year from the parents. Equal number of nights. If the child lived
lowing 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 it begins. For
been born alive. There must be proof of a live declaration, discussed later, that they example, the night of December 31, 2022, is
birth shown by an official document, such as a won't claim the child as a dependent treated as part of 2022.
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 see Post-2008 divorce decree or sep- whom the child normally would have lived for
the residency test as follows if you adopted the aration agreement, later.) that night, except for the absence. But if it can't
child in 2022, 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 2022, 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 2022 have lived with either parent that night, the child
during 2022. 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 2022 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 To meet this test, the child can't have provided
declaration.
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 2022, 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),
Example 2—child is away at camp. In The decree or agreement must state all three of later. If you aren't sure whether a child provided
2022, your child lives with each parent for alter- the following. more than half of their own support, you may
find Worksheet 2 helpful.
nate weeks. In the summer, your child spends 6 1. The noncustodial parent can claim the
weeks at summer camp. During those 6 weeks, child as a dependent without regard to any Example. You provided $4,000 toward
your child is treated as living with you for 3 condition, such as payment of support. your 16-year-old child's support for the year and
weeks and with your child’s other parent, your
ex-spouse, for 3 weeks because this is how 2. The custodial parent won't claim the child the child provided $6,000. Your child provided
long the child would have lived with each parent as a dependent for the year. more than half their own support. This child isn't
your qualifying child.
if the child had not attended summer camp. 3. The years for which the noncustodial pa-
rent, rather than the custodial parent, can Foster care payments and expenses. Pay-
Example 3—child lived same number of claim the child as a dependent. ments you receive for the support of a foster
nights with each parent. Your child lived with
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 butions, the expenses are deductible as chari-
other weekend. You become ill and are hospi- Post-2008 divorce decree or separation table contributions but aren't considered sup-
talized. The other parent lives in your home with agreement. The noncustodial parent can't at- port you provided. For more information about
your child for 10 consecutive days while you are tach pages from the decree or agreement in- the deduction for charitable contributions, see
in the hospital. Your child is treated as living stead of Form 8332 if the decree or agreement Pub. 526. If your unreimbursed expenses aren't
with you during this 10-day period because your went into effect after 2008. The custodial parent deductible 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- If you are in the trade or business of provid-
Example 5—child emancipated in May. todial parent's claim to an exemption, and the ing foster care, your unreimbursed expenses
Your child turned 18 in May 2022 and became noncustodial parent must attach a copy to their aren't considered support provided by you.
emancipated under the law of the state where return. The form or statement must release the
your child lives. As a result, your child isn't con- custodial parent's claim to the child without any Example 1. L, a foster child, lived with mar-
sidered in the custody of either parent for more conditions. For example, the release must not ried couple, A and B Smith, for the last 3
than half of the year. The special rule for chil- depend on the noncustodial parent paying sup- months of the year. The Smiths cared for L be-
dren of divorced or separated parents doesn't port. cause they wanted to adopt L (although L had
apply. The noncustodial parent must attach not been placed with them for adoption). They
the required information even if it was didn't care for L as a trade or business or to
Example 6—child emancipated in Au- CAUTION! filed with a return in an earlier year. benefit the agency that placed L in their home.
gust. Your child lives with you from January 1, The Smiths' unreimbursed expenses aren't de-
2022, until May 31, 2022, and lives with the Revocation of release of claim to an ex- ductible as charitable contributions but are con-
child’s other parent, your ex-spouse, from June emption. The custodial parent can revoke a sidered support they provided for L.
1, 2022, through the end of the year. Your child release of claim to an exemption. For the revo-
turns 18 and is emancipated under state law on cation to be effective for 2022, the custodial pa- Example 2. You provided $3,000 toward
August 1, 2022. Because your child is treated rent must have given (or made reasonable ef- your 10-year-old foster child's support for the
as not living with either parent beginning on Au- forts to give) written notice of the revocation to year. The state government provided $4,000,
gust 1, your child is treated as living with you the noncustodial parent in 2021 or earlier. The which is considered support provided by the
the greater number of nights in 2022. You are custodial parent can use Part III of Form 8332 state, not by the child. See Support provided by
the custodial parent. for this purpose and must attach a copy of the the state (welfare, food benefits, housing, etc.),
Written declaration. The custodial parent revocation to their return for each tax year the later. Your foster child didn't provide more than
must use either Form 8332 or a similar state- custodial parent claims the child as a depend- half of their own support for the year.
ment (containing the same information required ent as a result of the revocation. Scholarships. A scholarship received by a
by the form) to make the written declaration to Remarried parent. If you remarry, the sup- child who is a student isn't taken into account in
release a claim to an exemption for a child to port provided by your new spouse is treated as determining whether the child provided more
the noncustodial parent. Although the exemp- provided by you. than half of their own support.
tion amount is zero for tax year 2022, this re-
lease allows the noncustodial parent to claim Parents who never married. This rule for TANF and other governmental payments.
the child tax credit, credit for other dependents, divorced or separated parents also applies to Under proposed Treasury regulations, if you
Page 14 Publication 501 (2022)

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received Temporary Assistance to Needy Fami-             be a qualifying child of more than one person.            old  and  unmarried,  and  your  AGI  is  $9,000. 
lies (TANF) payments or other similar payments           Although the child is a qualifying child of each of       Your parent's AGI is $15,000. Your child’s other 
and used the payment to support another per-             these  persons,  generally  only  one  person  can        parent  didn't  live  with  you  or  your  child.  You 
son,  those  payments  are  considered  support          actually  treat  the  child  as  a  qualifying  child  to haven't  signed  Form  8832  (or  a  similar  state-
you  provided  for  that  person,  rather  than  sup-    take  all  of  the  following  tax  benefits  (provided   ment).
port provided by the government or other third           the person is eligible for each benefit).                 J is a qualifying child of both you and your 
party.                                                   1. The child tax credit, credit for other de-             parent  because  J  meets  the  relationship,  age, 
                                                           pendents, or additional child tax credit.               residency,  support,  and  joint  return  tests  for 
Joint Return Test (To Be a                                                                                         both you and your parent. However, only one of 
Qualifying Child)                                        2. Head of household filing status.                       you can claim J. J isn't a qualifying child of any-
                                                         3. The credit for child and dependent care                one else, including J’s other parent. You agree 
To meet this test, the child can't file a joint re-        expenses.                                               to let your parent claim J. This means your pa-
turn for the year.                                                                                                 rent  can  claim  J  as  a  qualifying  child  for  all  of 
                                                         4. The exclusion from income for dependent                the five tax benefits listed earlier, if your parent 
Exception.    An exception to the joint return test        care benefits.                                          qualifies for each of those benefits (and if you 
                                                                                                                   don't  claim  J  as  a  qualifying  child  for  any  of 
applies if your child and the child’s spouse file a      5. The earned income credit.                              those tax benefits).
joint return only to claim a refund of income tax 
withheld or estimated tax paid.                          The  other  person  can’t  take  any  of  these           Example 2—parent has higher AGI than 
                                                         benefits based on this qualifying child. In other         grandparent. The facts are the same as in  Ex-
Example  1—child  files  joint  return.         You      words, you and the other person can’t agree to            ample 1, except your AGI is $18,000. Because 
supported your 18-year-old child who lived with          divide these tax benefits between you.                    your  parent's  AGI  isn't  higher  than  yours,  your 
you all year while the child’s spouse was in the 
Armed  Forces.  Your  child’s  spouse  earned            Tiebreaker rules. To determine which person               parent can't claim J. Only you can claim J.
$35,000 for the year. The couple files a joint re-       can treat the child as a qualifying child to claim        Example  3—two  persons  claim  same 
turn so this child isn't your qualifying child.          these five tax benefits, the following tiebreaker         child. The facts are the same as in Example 1, 
                                                         rules  apply.  For  purposes  of  these  tiebreaker       except  you  and  your  parent  both  claim  J  as  a 
Example  2—child  files  joint  return  only             rules,  the  term  “parent”  means  a  biological  or     qualifying child. In this case, you, as the child's 
as  claim  for  refund  of  withheld  tax.      Your     adoptive parent of an individual. It does not in-         parent, will be the only one allowed to claim J 
18-year-old  child  and  your  child’s  17-year-old      clude a stepparent or foster parent unless that           as a qualifying child. The IRS will disallow your 
spouse had $800 of wages from part-time jobs             person has adopted the individual.                        parent's claim to the five tax benefits listed ear-
and  no  other  income.  They  lived  with  you  all     • If only one of the persons is the child's pa-           lier based on J. However, your parent may qual-
year.  Neither  is  required  to  file  a  tax  return.    rent, the child is treated as the qualifying            ify  for  the  earned  income  credit  as  a  taxpayer 
They don't have a child. Taxes were taken out              child of the parent.                                    without a qualifying child.
of their pay, so they file a joint return only to get    • If the parents file a joint return together and 
a refund of the withheld taxes. The exception to           can claim the child as a qualifying child,              Example 4—qualifying children split be-
the joint return test applies, so this child may be        the child is treated as the qualifying child of         tween  two  persons. The  facts  are  the  same 
your  qualifying  child  if  all  the  other  tests  are   the parents.                                            as  in Example  1,  except  you  also  have  two 
met.                                                     • If the parents don't file a joint return to-            other young children who are qualifying children 
                                                           gether but both parents claim the child as a            of  both  you  and  your  parent.  Only  one  of  you 
Example  3—child  files  joint  return  to                 qualifying child, the IRS will treat the child          can claim each child. However, if your parent's 
claim  American  opportunity  credit.           The        as the qualifying child of the parent with              AGI is higher than yours, you can allow your pa-
facts are the same as in Example 2, except no              whom the child lived for the longer period              rent  to  claim  one  or  more  of  the  children.  For 
taxes  were  taken  out  of  either  spouse's  pay.        of time during the year. If the child lived             example, if you claim one child, your parent can 
However,  they  file  a  joint  return  to  claim  an      with each parent for the same amount of                 claim the other two.
American opportunity credit of $124 and get a              time, the IRS will treat the child as the qual-
refund  of  that  amount.  Because  claiming  the          ifying child of the parent who had the                  Example 5—taxpayer who is a qualifying 
American  opportunity  credit  is  their  reason  for      higher AGI for the year.                                child. The facts are the same as in Example 1, 
filing the return, they aren't filing it only to get a   • If no parent can claim the child as a quali-            except you are only 18 years old and didn't pro-
refund of income tax withheld or estimated tax             fying child, the child is treated as the quali-         vide more than half of your own support for the 
paid.  The  exception  to  the  joint  return  test        fying child of the person who had the high-             year. This means you are your parent's qualify-
doesn't apply, so this child isn't your qualifying         est AGI for the year.                                   ing child. If your parent can claim you as a de-
child.                                                   • If a parent can claim the child as a qualify-           pendent,  then  you  can't  claim  your  child  as  a 
                                                           ing child but no parent does so claim the               dependent  because  of  the Dependent  Tax-
Qualifying Child of More Than One                          child, the child is treated as the qualifying           payer  Test,  explained  earlier,  unless  your  pa-
Person                                                     child of the person who had the highest                 rent  files  a  return  only  to  claim  a  refund  of  in-
                                                           AGI for the year, but only if that person's             come tax withheld or estimated tax paid.
        If your qualifying child isn't a qualifying        AGI is higher than the highest AGI of any of 
TIP     child of anyone else, this topic doesn't           the child's parents who can claim the child.            Example  6—separated  parents.             You, 
        apply  to  you  and  you  don't  need  to 
read about it. This is also true if your qualifying      Subject  to  these  tiebreaker  rules,  you  and          your spouse, and your 10-year-old child all lived 
child isn't a qualifying child of anyone else ex-        the other person may be able to choose which              in the United States for all of 2022. On August 
cept your spouse with whom you plan to file a            of you claims the child as a qualifying child.            1, 2022, your spouse moved out of the house-
                                                                                                                   hold. In August and September, your child lived 
joint return.                                                You  may  be  able  to  qualify  for  the             with  you.  For  the  rest  of  the  year,  your  child 
                                                         TIP earned  income  credit  under  the  rules             lived with your spouse, the child's parent. Your 
        If  a  child  is  treated  as  the  qualifying       for taxpayers without a qualifying child              child is a qualifying child of both you and your 
!       child of  the  noncustodial parent under         if you have a qualifying child for the earned in-         spouse  because  your  child  lived  with  each  of 
CAUTION the  rules  for  children  of  divorced  or 
                                                         come credit who is claimed as a qualifying child          you  for  more  than  half  the  year  and  because 
separated  parents  (or  parents  who  live  apart),     by another taxpayer. For more information, see            your  child  met  the  relationship,  age,  support, 
described  earlier,  see Applying  the  tiebreaker       Pub. 596.                                                 and joint return tests for both of you. At the end 
rules  to  divorced  or  separated  parents  (or  pa-
rents who live apart), later.                                                                                      of the year, you and your spouse still weren't di-
                                                         Example  1—child  lived  with  parent  and                vorced, legally separated, or separated under a 
                                                         grandparent. You and your 3-year-old child J              written  separation  agreement,  so  the  rule  for 
Sometimes,  a  child  meets  the  relationship,          lived with your parent all year. You are 25 years 
age, residency, support, and joint return tests to 
Publication 501 (2022)                                                                                                                             Page 15

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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 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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children of divorced or separated parents (or other parent's AGI is $14,000. L’s other parent Example 1. You and your 5-year-old child,
parents who live apart) doesn't apply. agrees to let you claim the child as a qualifying E, lived all year with your parent in the United
You and your spouse will file separate re- child. This means you can claim L as a qualify- States. Your parent paid the entire cost of keep-
turns. Your spouse agrees to let you treat your ing child for the child tax credit, head of house- ing up the home. Your AGI is $10,000. Your pa-
child as a qualifying child. This means, if your hold filing status, the credit for child and de- rent's AGI is $25,000. E’s other parent lived in
spouse doesn't claim your child as a qualifying pendent care expenses, the exclusion for the United States all year, but didn't live with
child, you can claim this child as a qualifying dependent care benefits, and the earned in- you or E.
child for the child tax credit and the exclusion come credit, if you qualify for each of those tax Under the rules explained earlier for children
for dependent care benefits (assuming you oth- benefits (and if L’s other parent doesn't claim L of divorced or separated parents (or parents
erwise qualify for both tax benefits). However, as a qualifying child for any of those tax bene- who live apart), E is treated as the qualifying
you can't claim head of household filing status fits). child of E’s other parent, who can claim the
because you and your spouse didn't live apart child tax credit for E. Because of this, you can't
for the last 6 months of the year. As a result, Example 9—unmarried parents claim claim the child tax credit for E. However, those
your filing status is married filing separately. same child. The facts are the same as in Ex- rules don't allow E’s other parent to claim E as a
You can't claim the earned income credit be- ample 8, except you and L’s other parent both qualifying child for head of household filing sta-
cause you don't meet the requirements for cer- claim L as a qualifying child. In this case, only tus, the credit for child and dependent care ex-
tain separated spouses to claim the earned in- L’s other parent will be allowed to treat L as a penses, the exclusion for dependent care bene-
come credit when they don’t file a joint return. qualifying child. This is because L’s other pa- fits, or the earned income credit.
You and your spouse didn't live apart for the rent’s AGI, $14,000, is more than your AGI, You and your parent didn't have any child-
last 6 months of 2022 and while you did live $12,000. If you claimed the child tax credit for L, care expenses or dependent care benefits, so
apart at the end of 2022, you aren't legally sep- the IRS will disallow your claim to this credit. If neither of you can claim the credit for child and
arated under a written separation agreement or you don't have another qualifying child or de- dependent care expenses or the exclusion for
decree of separate maintenance. Therefore, pendent, the IRS will also disallow your claim to dependent care benefits. But E is a qualifying
you don't meet the requirements to take the head of household filing status, the credit for child of both you and your parent for head of
earned income credit as a separated spouse child and dependent care expenses, and the household filing status and the earned income
who is not filing a joint return. You also can't exclusion for dependent care benefits. How- credit because E meets the relationship, age,
take the credit for child and dependent care ex- ever, you may be able to claim the earned in- residency, support, and joint return tests for
penses because your fling status is married fil- come credit as a taxpayer without a qualifying both you and your parent. (The support test
ing separately and you and your spouse didn't child. doesn't apply for the earned income credit.)
live apart for the last 6 months of 2022. However, you agree to let your parent claim E.
Example 10—child didn't live with a pa- This means your parent can claim E for head of
Example 7—separated parents claim rent. You and your sibling’s child, M, lived with household filing status and the earned income
same child. The facts are the same as in Ex- your parent all year. You are 25 years old, and credit if your parent qualifies for each and if you
ample 6, except you and your spouse both your AGI is $9,300. Your parent’s AGI is don't claim E as a qualifying child for the earned
claim your child as a qualifying child. In this $15,000. M’s parents file jointly, have an AGI of income credit. (You can't claim head of house-
case, only your spouse will be allowed to treat less than $9,000, and don't live with you or M. hold filing status because your parent paid the
your child as a qualifying child. This is because, M is a qualifying child of both you and your pa- entire cost of keeping up the home.) You may
during 2022, the child lived with your spouse rent because M meets the relationship, age, be able to claim the earned income credit as a
longer than with you. If you claimed the child tax residency, support, and joint return tests for taxpayer without a qualifying child.
credit for your child, the IRS will disallow your both you and your parent. However, only your
claim to the child tax credit. If you don't have parent can treat M as a qualifying child. This is Example 2. The facts are the same as in
another qualifying child or dependent, the IRS because your parent's AGI, $15,000, is more Example 1, except your AGI is $25,000 and
will also disallow your claim to the exclusion for than your AGI, $9,300. your parent's AGI is $21,000. Your parent can't
dependent care benefits. In addition, because claim E as a qualifying child for any purpose be-
you and your spouse didn't live apart for the last Applying the tiebreaker rules to divorced or cause your parent’s AGI isn't higher than yours.
6 months of the year, your spouse can't claim separated parents (or parents who live
head of household filing status. As a result, your apart). If a child is treated as the qualifying Example 3. The facts are the same as in
spouse’s filing status is married filing sepa- child of the noncustodial parent under the rules Example 1, except you and your parent both
rately. Your spouse can't claim the earned in- described earlier for children of divorced or sep- claim E as a qualifying child for the earned in-
come credit because your spouse doesn't meet arated parents (or parents who live apart), only come credit. Your parent also claims E as a
the requirements to claim the earned income the noncustodial parent can claim the child as a qualifying child for head of household filing sta-
credit for certain separated spouses. You and dependent and claim the child tax credit, addi- tus. You, as the child's parent, will be the only
your spouse didn’t live apart for the last 6 tional child tax credit, or credit for other depend- one allowed to claim E as a qualifying child for
months of 2022 and, while you did live apart at ents for the child. However, only the custodial the earned income credit. The IRS will disallow
the end of 2022, you aren't legally separated parent can claim the credit for child and de- your parent's claim to head of household filing
under a written separation agreement or decree pendent care expenses or the exclusion for de- status unless your parent has another qualifying
of separate maintenance. Therefore, your pendent care benefits for the child. Also, gener- child or dependent. Your parent can’t claim the
spouse doesn’t meet the requirements to take ally, the noncustodial parent can't claim the earned income credit as a taxpayer without a
the earned income credit as a separated child as a qualifying child for head of household qualifying child because your parent’s AGI is
spouse who isn’t filing a joint return. Your filing status or the earned income credit. In- more than $16,480.
spouse also can't take the credit for child and stead, generally, the custodial parent, if eligible,
dependent care expenses because your spou- or other eligible person can claim the child as a
se’s filing status is married filing separately and qualifying child for those two benefits. If the Qualifying Relative
you and your spouse didn't live apart for the last child is the qualifying child of more than one
6 months of 2022. person for these benefits, then the tiebreaker Four tests must be met for a person to be your
rules determine whether the custodial parent or qualifying relative. The four tests are:
Example 8—unmarried parents. You, another eligible person can treat the child as a 1. Not a qualifying child test,
your 5-year-old child, L, and L’s other parent qualifying child.
2. Member of household or relationship test,
lived together in the United States all year. You The noncustodial parent may be able 3. Gross income test, and
and L’s other parent aren't married. L is a quali- TIP to claim the self-only earned income
fying child of both you and L’s other parent be- credit if they meet other requirements. 4. Support test.
cause L meets the relationship, age, residency, See Pub. 596 and Schedule EIC and its instruc-
support, and joint return tests for both you and tions for more information.
L’s other parent. Your AGI is $12,000 and L’s

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Age. Unlike a qualifying child, a qualifying rela- isn't required to file a 2022 tax return, and If at any time during the year the person was
tive can be any age. There is no age test for a doesn't file a 2022 tax return. Both your friend your spouse, that person can't be your qualify-
qualifying relative. and your friend’s child are your qualifying rela- ing relative.
tives if the support test is met.
Kidnapped child. You can treat a child as Relatives who don't have to live with you. A
your qualifying relative even if the child has Example 2—return filed to claim refund. person related to you in any of the following
been kidnapped, but the following statements The facts are the same as in Example 1, except ways doesn't have to live with you all year as a
must be true. your friend had wages of $1,500 during the year member of your household to meet this test.
1. The child is presumed by law enforcement and had income tax withheld from your friend’s • Your child, stepchild, or foster child, or a
authorities to have been kidnapped by wages. Your friend files a return only to get a re- descendant of any of them (for example,
someone who isn't a member of your fam- fund of the income tax withheld and doesn't your grandchild). (A legally adopted child
ily or the child's family. claim the earned income credit or any other tax is considered your child.)
credits or deductions. Both your friend and your • Your brother, sister, half brother, half sis-
2. In the year the kidnapping occurred, the friend’s child are your qualifying relatives if the ter, stepbrother, or stepsister.
child met the tests to be your qualifying support test is met. • Your father, mother, grandparent, or other
relative for the part of the year before the direct ancestor, but not foster parent.
date of the kidnapping. Example 3—earned income credit • Your stepfather or stepmother.
claimed. The facts are the same as in Exam- • A son or daughter of your brother or sister.
3. In the year of the child’s return, the child ple 2, except your friend had wages of $8,000 • A son or daughter of your half brother or
met the tests to be your qualifying relative during the year and claimed the earned income half sister.
for the part of the year following the date of credit. Your friend's child is the qualifying child • A brother or sister of your father or mother.
the child’s return. of another taxpayer (your friend), so you can't • Your son-in-law, daughter-in-law, fa-
This treatment applies for all years until the claim your friend's child as your qualifying rela- ther-in-law, mother-in-law, brother-in-law,
earlier of: tive. Also, you can't claim your friend as your or sister-in-law.
qualifying relative because of the gross income Any of these relationships that were established
1. The year there is a determination that the test explained later. by marriage aren't ended by death or divorce.
child is dead, or
2. The year the child would have reached Child in Canada or Mexico. You may be able Example. In 2016, you and your spouse
age 18. to claim your child as a dependent even if the began supporting your spouse’s unmarried pa-
child lives in Canada or Mexico. If the child rent, G. Your spouse died in 2021. Despite your
doesn't live with you, the child doesn't meet the spouse’s death, G continues to meet this test,
Not a Qualifying Child Test residency test to be your qualifying child. How- even if G doesn't live with you. You can claim G
ever, the child may still be your qualifying rela- as a dependent if all other tests are met, includ-
A child isn't your qualifying relative if the child is tive. If the persons the child does live with aren't ing the gross income and support tests.
your qualifying child or the qualifying child of U.S. citizens and have no U.S. gross income,
any other taxpayer. those persons aren't “taxpayers,” so the child Foster child. A foster child is an individual
isn't the qualifying child of any other taxpayer. If who is placed with you by an authorized place-
Example 1. Your 22-year-old child, who is the child isn't the qualifying child of any other ment agency or by judgment, decree, or other
a student, lives with you and meets all the tests taxpayer, the child is your qualifying relative as order of any court of competent jurisdiction.
to be your qualifying child. This child isn't your long as the gross income test and the support
qualifying relative. test are met. Joint return. If you file a joint return, the per-
You can't claim as a dependent a child who son can be related to either you or your spouse.
Example 2. Your 2-year-old child lives with lives in a foreign country other than Canada or Also, the person doesn't need to be related to
your parents and meets all the tests to be their Mexico, unless the child is a U.S. citizen, U.S. the spouse who provides support.
qualifying child. This child isn't your qualifying resident alien, or U.S. national. There is an ex- For example, you provide more than half the
relative. ception for certain adopted children who lived support of your spouse’s stepparent. Your
with you all year. See Citizen or Resident Test, spouse’s stepparent may be your qualifying rel-
Example 3. Your 30–year-old child lives earlier. ative even if the stepparent doesn't live with
with you. This child isn’t a qualifying child be- you. However, if you and your spouse file sepa-
cause the age test isn’t met. This child may be Example. You provide all the support of rate returns, your spouse's stepparent can be
your qualifying relative if the gross income test your children, ages 6, 8, and 12, who live in your qualifying relative only if the stepparent
and the support test are met. Mexico with your parent and have no income. lives with you all year as a member of your
You are single and live in the United States. household.
Example 4. Your 13-year-old grandchild Your parent isn't a U.S. citizen and has no U.S.
only lived with you for 5 months during the year. income, so your parent isn't a “taxpayer.” Your Temporary absences. A person is considered
Your grandchild isn’t your qualifying child be- children aren't your qualifying children because to live with you as a member of your household
cause the residency test isn’t met. Your grand- they don't meet the residency test. But because during periods of time when one of you, or both,
child may be your qualifying relative if the gross they aren't the qualifying children of any other is temporarily absent due to special circumstan-
income test and the support test are met. taxpayer, they may be your qualifying relatives ces, such as:
and you may be permitted to claim them as de- • Illness,
Child of person not required to file a return. pendents. You may also be able to claim your • Education,
A child isn't the qualifying child of any other tax- parent as a dependent if the gross income and • Business,
payer and so may qualify as your qualifying rel- support tests are met. • Vacation,
ative if the child's parent (or other person for
whom the child is defined as a qualifying child) • Military service, or
isn't required to file an income tax return and ei- Member of Household or • Detention in a juvenile facility.
ther: Relationship Test If the person is placed in a nursing home for
• Doesn't file an income tax return, or an indefinite period of time to receive constant
• Files a return only to get a refund of in- To meet this test, a person must either: medical care, the absence may be considered
temporary.
come tax withheld or estimated tax paid. 1. Live with you all year as a member of your
Example 1—return not required. You household, or
support an unrelated friend and your friend’s 2. Be related to you in one of the ways listed Death or birth. A person who died during the
3-year-old child, who lived with you all year in under Relatives who don't have to live with year, but lived with you as a member of your
your home. Your friend has no gross income, you below. household until death, will meet this test. The
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same is true for a child who was born during the Disabled dependent working at sheltered if you do so with borrowed money that you re-
year and lived with you as a member of your workshop. For purposes of the gross income pay in a later year.
household for the rest of the year. The test is test, the gross income of an individual who is If you use a fiscal year to report your in-
also met if a child lived with you as a member of permanently and totally disabled at any time come, you must provide more than half of the
your household except for any required hospital during the year doesn't include income for serv- dependent's support for the calendar year in
stay following birth. The test is also met for an ices the individual performs at a sheltered work- which your fiscal year begins.
adopted or foster child if you adopted the per- shop. The availability of medical care at the
son in 2022, the person was lawfully placed workshop must be the main reason for the indi- Armed Forces dependency allotments. The
with you for legal adoption by you in 2022, or vidual's presence there. Also, the income must part of the allotment contributed by the govern-
the person was an eligible foster child placed come solely from activities at the workshop that ment and the part taken out of your military pay
with you during 2022 and your main home was are incident to this medical care. are both considered provided by you in figuring
the person’s main home for the entire time A “sheltered workshop” is a school that: whether you provide more than half of the sup-
since the person was adopted or placed with • Provides special instruction or training de- port. If your allotment is used to support per-
you in 2022. signed to alleviate the disability of the indi- sons other than those you name, you can claim
If your dependent died during the year and vidual; and them as dependents if they otherwise qualify.
you otherwise qualify to claim that person as a • Is operated by certain tax-exempt organi-
dependent, you can still claim that person as a zations or by a state, a U.S. possession, a Example. You are in the Armed Forces.
dependent. political subdivision of a state or posses- You authorize an allotment for your surviving
sion, the United States, or the District of parent that your surviving parent uses to sup-
Example. Your parent, who met the tests to Columbia. port themselves and their sibling. If the allot-
ment provides more than half of each person's
be your qualifying relative, died on January 15. Permanently and totally disabled has the support, you can claim each of them as a de-
You can claim your parent as a dependent on same meaning here as under Qualifying Child, pendent, if they otherwise qualify, even though
your return. earlier. you authorize the allotment only for your surviv-
Local law violated. A person doesn't meet ing parent.
this test if at any time during the year the rela- Support Test (To Be a Qualifying
tionship between you and that person violates Relative) Tax-exempt military quarters allowan-
local law. ces. These allowances are treated the same
way as dependency allotments in figuring sup-
To meet this test, you must generally provide port. The allotment of pay and the tax-exempt
Example. Your significant other, T, lived more than half of a person's total support during basic allowance for quarters are both consid-
with you as a member of your household all the calendar year. ered as provided by you for support.
year. However, your relationship with T violated
the laws of the state where you live because T However, if two or more persons provide Tax-exempt income. In figuring a person's to-
was married to someone else. Therefore, T support, but no one person provides more than tal support, include tax-exempt income, sav-
doesn't meet this test and you can't claim T as a half of a person's total support, see Multiple ings, and borrowed amounts used to support
dependent. Support Agreement, later. that person. Tax-exempt income includes cer-
tain social security benefits, welfare benefits,
Adopted child. An adopted child is always How to determine if support test is met. nontaxable life insurance proceeds, Armed
treated as your own child. The term “adopted You figure whether you have provided more Forces family allotments, nontaxable pensions,
child” includes a child who was lawfully placed than half of a person's total support by compar- and tax-exempt interest.
with you for legal adoption. ing the amount you contributed to that person's
Cousin. Your cousin must live with you all year support with the entire amount of support that Example 1. You provide $4,000 towards
as a member of your household to meet this person received from all sources. This includes your parent's support during the year. Your pa-
test. support the person provided from the person’s rent has earned income of $600, nontaxable so-
own funds. cial security benefits of $4,800, and tax-exempt
You may find Worksheet 2 helpful in figuring interest of $200, all of which your parent uses
Gross Income Test whether you provided more than half of a per- for self-support. You can't claim your parent as
son's support. a dependent because the $4,000 you provide
To meet this test, a person's gross income for isn't more than half of the total support of
the year must be less than $4,400. Person's own funds not used for support. $9,600 ($4,000 + $600 + $4,800 + $200).
A person's own funds aren't support unless they
Gross income defined. Gross income is all are actually spent for support. Example 2. K, your sibling’s child, takes
income in the form of money, property, and out a student loan of $2,500 and uses it to pay
services that isn't exempt from tax. Example. Your parent received $2,400 in college tuition. K is personally responsible for
In a manufacturing, merchandising, or min- social security benefits and $300 in interest, the loan. You provide $2,000 toward K’s total
ing business, gross income is the total net sales paid $2,000 for lodging and recreation, and put support. You can't claim K as a dependent be-
minus the cost of goods sold, plus any miscella- $300 in a savings account. cause you provide less than half of K’s support.
neous income from the business. Even though your parent received a total of
Gross receipts from rental property are $2,700 ($2,400 + $300), your parent spent only Social security benefits. If spouses each
gross income. Don't deduct taxes, repairs, or $2,400 ($2,000 + $400) for your parent’s own receive benefits that are paid by one check
other expenses to determine the gross income support. If you spent more than $2,400 for your made out to both of them, half of the total paid
from rental property. parent’s support and no other support was re- is considered to be for the support of each
Gross income includes a partner's share of ceived, you have provided more than half of spouse, unless they can show otherwise.
the gross (not net) partnership income. your parent’s support. If a child receives social security benefits
and uses them toward their own support, the
Gross income also includes all taxable un- benefits are considered as provided by the
employment compensation, taxable social se- Child's wages used for own support. You
curity benefits, and certain amounts received as can't include in your contribution to your child's child.
scholarship and fellowship grants. Scholarships support any support paid for by the child with Support provided by the state (welfare,
received by degree candidates and used for tui- the child's own wages, even if you paid the wa- food benefits, housing, etc.). Benefits provi-
tion, fees, supplies, books, and equipment re- ges. ded by the state to a needy person are gener-
quired for particular courses aren’t generally in- ally considered support provided by the state.
cluded in gross income. For more information Year support is provided. The year you pro- However, payments based on the needs of the
about scholarships, see chapter 1 of Pub. 970. vide the support is the year you pay for it, even recipient won't be considered as used entirely

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for that person's support if it is shown that part Example 2. Your parents, A and B, live with your parents live. Therefore, you consider the
of the payments weren't used for that purpose. you, your spouse, and your two children in a total fair rental value of the lodging to be $6,000
house you own. The fair rental value of your pa- ($3,600 fair rental value of the unfurnished
TANF and other governmental pay- rents' share of the lodging is $2,000 a year house + $1,800 allowance for the furnishings
ments. Under proposed Treasury regulations, ($1,000 each), which includes furnishings and provided by your parents + $600 cost of utilities)
if you received TANF payments or other similar utilities. A receives a nontaxable pension of of which you are considered to provide $4,200
payments and used the payments to support $4,200, which A spends equally between A and ($3,600 + $600).
another person, those payments are consid- B for items of support such as clothing, trans-
ered support you provided for that person, portation, and recreation. Your total food ex- Person living in their own home. The to-
rather than support provided by the government pense for the household is $6,000. Your heat tal fair rental value of a person's home that the
or other third party. and utility bills amount to $1,200. B has hospital person owns is considered support contributed
and medical expenses of $600, which you pay by that person.
Foster care. Payments you receive for the during the year. Figure your parents' total sup- Living with someone rent free. If you live
support of a foster child from a child placement port as follows. with a person rent free in that person’s home,
agency are considered support provided by the
agency. See Foster care payments and expen- you must reduce the amount you provide for
ses, earlier. Support provided A B support of that person by the fair rental value of
Fair rental value of lodging . . . . $1,000 $1,000 lodging the person provides you.
Home for the aged. If you make a lump-sum
advance payment to a home for the aged to Pension spent for their Property. Property provided as support is
support . . . . . . . . . . . . . . . . . 2,100 2,100
take care of your relative for life and the pay- measured by its fair market value. Fair market
ment is based on that person's life expectancy, Share of food (1/6 of value is the price that property would sell for on
the amount of support you provide each year is $6,000) . . . . . . . . . . . . . . . . . 1,000 1,000 the open market. It is the price that would be
the lump-sum payment divided by the relative's Medical expenses for B . . . . . . 600 agreed upon between a willing buyer and a will-
life expectancy. The amount of support you pro- ing seller, with neither being required to act, and
vide also includes any other amounts you provi- Parents' total support . . . . $4,100 $4,700 both having reasonable knowledge of the rele-
ded during the year. vant facts.
You must apply the support test separately
to each parent. You provide $2,000 ($1,000 Capital expenses. Capital items, such as
Total Support lodging + $1,000 food) of A's total support of furniture, appliances, and cars, bought for a
$4,100—less than half. You provide $2,600 to B person during the year can be included in total
To figure if you provided more than half of a ($1,000 lodging + $1,000 food + $600 medi- support under certain circumstances.
person's support, you must first determine the cal)—more than half of B’s support of $4,700. The following examples show when a capi-
total support provided for that person. Total You meet the support test for B, but not for A. tal item is or isn't support.
support includes amounts spent to provide Heat and utility costs are included in the fair
food, lodging, clothing, education, medical and rental value of the lodging, so these aren't con- Example 1. You buy a $200 power lawn
dental care, recreation, transportation, and sim- sidered separately. mower for your 13-year-old child. The child is
ilar necessities. given the duty of keeping the lawn trimmed. Be-
Lodging. If you provide a person with lodging, cause the lawn mower benefits all members of
Generally, the amount of an item of support you are considered to provide support equal to the household, don't include the cost of the
is the amount of the expense incurred in provid- the fair rental value of the room, apartment, lawn mower in the support of your child.
ing that item. For lodging, the amount of support house, or other shelter in which the person
is the fair rental value of the lodging. lives. Fair rental value includes a reasonable al- Example 2. You buy a $150 television set
lowance for the use of furniture and appliances, as a birthday present for your 12-year-old child.
Expenses not directly related to any one and for heat and other utilities that are provided. The television set is placed in your child's bed-
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 but merely let your child use it, don't include the
G spends for clothing, transportation, and rec- may be equal to the rent paid. cost of the car in your child's total support. How-
reation. 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,
Total support. . . . . . . . . . . . . . . $6,440 $5,400 a year furnished, which includes a fair so this child isn't your qualifying relative. You
rental value of $3,600 for the house and $1,800 can't claim this child as a dependent.
for the furniture. This doesn't include heat and
The support F and M provide ($1,800 lodg- utilities. The house is completely furnished with Medical insurance premiums. Medical insur-
ing + $1,200 medical expenses + $1,040 food = furniture belonging to your parents. You pay ance premiums you pay, including premiums for
$4,040) is more than half of G's $6,440 total $600 for their utility bills. Utilities aren't usually supplementary Medicare coverage, are inclu-
support. included in rent for houses in the area where ded in the support you provide.

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Medical insurance benefits. Medical in- Support Declaration, can be used for this pur- c. Lived apart at all times during the last
surance benefits, including basic and supple- pose. 6 months of the year, whether or not
mentary Medicare benefits, aren't part of sup- they are or were married.
port. You can claim someone as a dependent un- 2. The child received over half of the child’s
der a multiple support agreement for someone support for the year from the parents (and
Tuition payments and allowances under the related to you or for someone who lived with the rules on multiple support agreements,
GI Bill. Amounts veterans receive under the GI you all year as a member of your household. explained earlier, don't apply).
Bill for tuition payments and allowances while
they attend school are included in total support. Example 1. You, and your siblings, S, B, 3. The child is in the custody of one or both
and D, provide the entire support of your parent parents for more than half of the year.
Example. During the year, your child re- for the year. You provide 45%, S provides 35%, 4. Either of the following statements is true.
ceives $2,200 from the government under the B and D each provide 10%. Either you or S can
GI Bill. Your child uses this amount for your claim your parent as a dependent; the one who a. The custodial parent signs a written
child’s education. You provide the rest of your doesn’t must sign a statement agreeing not to declaration, discussed later, that they
child’s support—$2,000. Because GI benefits claim your parent as a dependent. The one who won't claim the child as a dependent
are included in total support, your child’s total claims your parent as a dependent must attach for the year, and the noncustodial pa-
support is $4,200 ($2,200 + $2,000). You Form 2120, or a similar declaration, to their re- rent attaches this written declaration
haven't provided more than half of your child’s turn and must keep the statement signed by the to their return. (If the decree or agree-
support. other for their records. Because neither B nor D ment went into effect after 1984 and
provides more than 10% of the support, neither before 2009, see Post-1984 and
Childcare expenses. If you pay someone to can claim your parent as a dependent and nei- pre-2009 divorce decree or separa-
provide child or dependent care, you can in- ther has to sign a statement. tion agreement, later. If the decree or
clude these payments in the amount you provi- agreement went into effect after 2008,
ded for the support of your child or disabled de- Example 2. You and your sibling each pro- see Post-2008 divorce decree or sep-
pendent, even if you claim a credit for the vide 20% of your parent's support for the year. aration agreement, later.)
payments. For information on the credit, see The remaining 60% of your parent’s support is b. A pre-1985 decree of divorce or sepa-
Pub. 503. provided equally by two persons who are unre- rate maintenance or written separa-
lated. Your parent doesn't live with them. Be- tion agreement that applies to 2022
Other support items. Other items may be cause more than half of your parent’s support is states that the noncustodial parent
considered as support depending on the facts provided by persons who can't claim your pa- can claim the child as a dependent,
in each case. rent as a dependent, no one can claim your pa- the decree or agreement wasn't
rent as a dependent. changed after 1984 to say the non-
Don't Include in Total Support custodial parent can't claim the child
Example 3. Your parent lives with you and as a dependent, and the noncustodial
The following items aren't included in total sup- receives 25% of their support from social secur- parent provides at least $600 for the
port. ity, 40% from you, 24% from a relative, and child's support during the year.
11% from a friend. Either you or the relative can
1. Federal, state, and local income taxes claim your parent as a dependent if the other Custodial parent and noncustodial parent.
paid by persons from their own income. signs a statement agreeing not to. The one who The custodial parent is the parent with whom
2. Social security and Medicare taxes paid claims your parent as a dependent must attach the child lived for the greater number of nights
by persons from their own income. Form 2120, or a similar declaration, to your pa- during the year. The other parent is the noncus-
rent’s return and must keep for your parent’s re- todial parent. The term “parent” means a biolog-
3. Life insurance premiums. cords the signed statement from the one agree- ical or adoptive parent of an individual. It
4. Funeral expenses. ing not to claim your parent as a dependent. doesn’t include a stepparent or foster parent
unless that person has adopted the individual.
5. Scholarships received by your child if your
child is a student. Support Test for Children of If the parents divorced or separated during
Divorced or Separated Parents (or the year and the child lived with both parents
6. Survivors' and Dependents' Educational Parents Who Live Apart) before the separation, the custodial parent is
Assistance payments used for the support the one with whom the child lived for the greater
of the child who receives them. In most cases, a child of divorced or separated number of nights during the rest of the year.
parents (or parents who live apart) will be a A child is treated as living with a parent for a
Multiple Support Agreement qualifying child of one of the parents. See Chil- night if the child sleeps:
dren of divorced or separated parents (or pa- • At that parent's home, whether or not the
Sometimes no one provides more than half of rents who live apart) under Qualifying Child, parent is present; or
the support of a person. Instead, two or more earlier. However, if the child doesn't meet the • In the company of the parent, when the
persons, each of whom would be able to claim requirements to be a qualifying child of either child doesn't sleep at a parent's home (for
the person as a dependent but for the support parent, the child may be a qualifying relative of example, the parent and child are on vaca-
test, together provide more than half of the per- one of the parents. In that case, the following tion together).
son's support. rules must be used in applying the support test. Equal number of nights. If the child lived
with each parent for an equal number of nights
When this happens, you can agree that any A child who doesn’t meet the requirements during the year, the custodial parent is the pa-
one of you who individually provides more than to be a qualifying child of either parent will be rent with the higher AGI.
10% of the person's support, but only one, can treated as the qualifying relative of the child’s
claim that person as a dependent. Each of the noncustodial parent if all four of the following December 31. The night of December 31 is
others must sign a statement agreeing not to statements are true. treated as part of the year in which it begins. For
claim the person as a dependent for that year. example, the night of December 31, 2022, is
treated as part of 2022.
The person who claims the person as a de- 1. The parents:
pendent must keep these signed statements for Emancipated child. If a child is emancipa-
their own records. A multiple support declara- a. Are divorced or legally separated un-
tion identifying each of the others who agreed der a decree of divorce or separate ted under state law, the child is not under the
not to claim the person as a dependent must be maintenance; custody of either parent and time lived with a
parent after emancipation does not count for
attached to the return of the person claiming the b. Are separated under a written separa- purposes of determining who is the custodial
person as a dependent. Form 2120, Multiple tion agreement; or parent.
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Absences. If a child wasn't with either pa- copy to their return. The form or statement must an SSN as soon as possible by filing Form
rent on a particular night (because, for example, release the custodial parent's claim to the child SS-5, Application for a Social Security Card,
the child was staying at a friend's house), the without any conditions. For example, the re- with the Social Security Administration (SSA).
child is treated as living with the parent with lease must not depend on the noncustodial pa- You can get Form SS-5 online at SSA.gov/
whom the child normally would have lived for rent paying support. forms/ss-5.pdf or at your local SSA office.
that night. But if it can't be determined with It usually takes about 2 weeks to get an SSN
which parent the child normally would have The noncustodial parent must attach
once the SSA has all the information it needs. If
lived or if the child wouldn't have lived with ei- ! the required information even if it was you don't have a required SSN by the filing due
ther parent that night, the child is treated as not CAUTION filed with a return in an earlier year.
date, you can file Form 4868, Application for
living with either parent that night. Automatic Extension of Time To File U.S. Indi-
Revocation of release of claim to an ex-
Parent works at night. If, due to a parent's emption. The custodial parent can revoke a vidual Income Tax Return, for an extension of
nighttime work schedule, a child lives for a release of claim to an exemption that they previ- time to file.
greater number of days, but not nights, with the ously released to the noncustodial parent. For Born and died in 2022. If your child was
parent who works at night, that parent is treated the revocation to be effective for 2022, the cus- born and died in 2022, and you don't have an
as the custodial parent. On a school day, the todial parent must have given (or made reason- SSN for the child, you may attach a copy of the
child is treated as living at the primary resi- able efforts to give) written notice of the revoca- child's birth certificate, death certificate, or hos-
dence registered with the school. tion to the noncustodial parent in 2021 or pital records instead. The document must show
earlier. The custodial parent can use Part III of the child was born alive. If you do this, enter
Written declaration. The custodial parent Form 8332 for this purpose and must attach a “DIED” in column (2) of the Dependents section
must use either Form 8332 or a similar state- copy of the revocation to their return for each of your Form 1040 or 1040-SR.
ment (containing the same information required tax year the custodial parent claims the child as
by the form) to make the written declaration to a dependent as a result of the revocation. Alien or adoptee with no SSN. If your de-
release a claim to an exemption for a child to pendent doesn't have and can't get an SSN,
the noncustodial parent. Although the exemp- Remarried parent. If you remarry, the support you must show the ITIN or adoption taxpayer
tion amount is zero for tax year 2022, this re- provided by your new spouse is treated as pro- identification number (ATIN) instead of an SSN.
lease allows the noncustodial parent to claim vided by you.
the child tax credit, credit for other dependents, Taxpayer identification numbers for ali-
or additional child tax credit, if applicable, Child support under pre-1985 agreement. ens. If your dependent is a resident or nonresi-
based on the child being a qualifying child. The All child support payments actually received dent alien who doesn't have and isn't eligible to
noncustodial parent must attach a copy of the from the noncustodial parent under a pre-1985 get an SSN, your dependent must apply for an
form or statement to their tax return. agreement are considered used for the support ITIN. For details on how to apply, see Form
The release can be for 1 year, for a number of the child. W-7, Application for IRS Individual Taxpayer
of specified years (for example, alternate Identification Number.
years), or for all future years, as specified in the Example. Under a pre-1985 agreement,
declaration. the noncustodial parent provides $1,200 for the Taxpayer identification numbers for
child's support. This amount is considered sup- adoptees. If you have a child who was placed
Post-1984 and pre-2009 divorce decree port provided by the noncustodial parent even if with you by an authorized placement agency,
or separation agreement. If the divorce de- the $1,200 was actually spent on things other you may be able to claim the child as a depend-
cree or separation agreement went into effect than support. ent. However, if you can't get an SSN or an ITIN
after 1984 and before 2009, the noncustodial for the child, you must get an ATIN for the child
parent may be able to attach certain pages from Alimony. Payments to a spouse that are from the IRS. See Form W-7A, Application for
the decree or agreement instead of Form 8332. alimony or separate maintenance payments, or Taxpayer Identification Number for Pending
The decree or agreement must state all three of similar payments from an estate or trust, aren't U.S. Adoptions, for details.
the following. treated as a payment for the support of a de-
pendent.
1. The noncustodial parent can claim the Standard Deduction
child as a dependent without regard to any Parents who never married. This special rule
condition, such as payment of support. for divorced or separated parents also applies Most taxpayers have a choice of either taking a
2. The custodial parent won't claim the child to parents who never married and lived apart at standard deduction or itemizing their deduc-
as a dependent for the year. all times during the last 6 months of the year. tions. If you have a choice, you can use the
method that gives you the lower tax.
3. The years for which the noncustodial pa- Multiple support agreement. If the support of
rent, rather than the custodial parent, can the child is determined under a multiple support The standard deduction is a dollar amount
claim the child as a dependent. agreement, this special support test for di- that reduces your taxable income. It is a benefit
The noncustodial parent must attach all of vorced or separated parents (or parents who that eliminates the need for many taxpayers to
the following pages of the decree or agreement live apart) doesn't apply. itemize actual deductions, such as medical ex-
penses, charitable contributions, and taxes, on
to their tax return. Schedule A (Form 1040). The standard deduc-
• The cover page (write the other parent's tion is higher for taxpayers who:
SSN on this page). Social Security Numbers
• Are 65 or older, or
• The pages that include all of the informa- (SSNs) for Dependents • Are blind.
tion identified in items (1) through (3)
You benefit from the standard deduc-
above. You must show the SSN of any dependent you TIP tion if your standard deduction is more
• The signature page with the other parent's list in the Dependents section of your Form than the total of your allowable item-
signature and the date of the agreement. 1040 or 1040-SR. ized deductions.
Post-2008 divorce decree or separation If you don't show the dependent's SSN
agreement. The noncustodial parent can't at- ! when required or if you show an incor- Persons not eligible for the standard de-
tach pages from the decree or agreement to the CAUTION rect SSN, certain tax benefits may be duction. Your standard deduction is zero and
tax return instead of Form 8332 if the decree or disallowed. you should itemize any deductions you have if:
agreement went into effect after 2008. The cus-
todial parent must sign either Form 8332 or a 1. Your filing status is married filing sepa-
similar statement whose only purpose is to re- No SSN. If a person whom you expect to claim rately, and your spouse itemizes deduc-
lease the custodial parent's claim to an exemp- as a dependent on your return doesn't have an tions on your spouse’s return;
tion, and the noncustodial parent must attach a SSN, either you or that person should apply for

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2. You are filing a tax return for a short tax         1. You can't see better than 20/200 in the                Standard Deduction for 
  year because of a change in your annual                  better eye with glasses or contact lenses, 
  accounting period; or                                    or                                                    Dependents

3. You are a nonresident or dual-status alien          2. Your field of vision is 20 degrees or less.            The  standard  deduction  for  an  individual  who 
  during the year. You are considered a                                                                          can be claimed as a dependent on another per-
  dual-status alien if you were both a non-            If  your  eye  condition  isn't  likely  to  improve 
  resident and resident alien during the               beyond  these  limits,  the  statement  should  in-       son's  tax  return  is  generally  limited  to  the 
  year.                                                clude this fact. Keep the statement in your re-           greater of:
                                                       cords.                                                    1. $1,150, or
If you are a nonresident alien who is married to       If your vision can be corrected beyond these 
a U.S. citizen or resident alien at the end of the     limits only by contact lenses that you can wear           2. The individual's earned income for the 
year,  you  can  choose  to  be  treated  as  a  U.S.  only briefly because of pain, infection, or ulcers,       year plus $400 (but not more than the reg-
resident  (see  Pub.  519).  If  you  make  this       you can take the higher standard deduction for            ular standard deduction amount, generally 
choice, you can take the standard deduction.           blindness if you otherwise qualify.                       $12,950).
        If you can be claimed as a dependent                                                                     However, if the individual is 65 or older or blind, 
!       on  another  person's  return  (such  as       Spouse 65 or Older or Blind                               the standard deduction may be higher.
CAUTION your parents' return), your standard de-
duction  may  be  limited.  See Standard  Deduc-       You  can  take  the  higher  standard  deduction  if      If you (or your spouse if filing jointly) can be 
tion for Dependents, later.                            your spouse is age 65 or older or blind and:              claimed as a dependent on someone else's re-
                                                                                                                 turn,  use Table  8  to  determine  your  standard 
                                                       1. You file a joint return, or                            deduction.
Standard Deduction Amount                              2. You file a separate return and your spouse             Earned  income  defined.   Earned  income 
                                                           had no gross income and can't be claimed 
The  standard  deduction  amount  depends  on              as a dependent by another taxpayer.                   is salaries, wages, tips, professional  fees,  and 
                                                                                                                 other amounts received as pay for work you ac-
your filing status, whether you are 65 or older or                                                               tually perform.
blind, and whether another taxpayer can claim          Death of spouse.    If your spouse died in 2022 
you  as  a  dependent.  Generally,  the  standard      before reaching age 65, you can't take a higher           For  purposes  of  the  standard  deduction, 
deduction amounts are adjusted each year for           standard  deduction  because  of  your  spouse.           earned income also includes any part of a taxa-
inflation.  The  standard  deduction  amounts  for     Even if your spouse was born before January 2,            ble  scholarship  or  fellowship  grant.  See  chap-
most people are shown in Table 6.                      1958, your spouse isn’t considered 65 or older            ter 1 of Pub. 970 for more information on what 
                                                       at the end of 2022 unless your spouse was 65              qualifies as a scholarship or fellowship grant.
Decedent's final return. The standard deduc-           or older at the time of death.                            Example  1.    M  is  16  years  old  and  single. 
tion for a decedent's final tax return is the same     A person is considered to reach age 65 on                 M’s  parents  can  claim  M  as  a  dependent  on 
as it would have been had the decedent contin-         the day before the person’s 65th birthday.                their 2022 tax return. M has interest income of 
ued to live. However, if the decedent wasn't 65                                                                  $780  and  wages  of  $150.  M  has  no  itemized 
or older at the time of death, the higher stand-       Example.     Your spouse was born on Febru-               deductions and uses Table 8 to find M’s stand-
ard deduction for age can't be claimed.                ary  14,  1957,  and  died  on  February  13,  2022.      ard deduction. M enters $150 (earned income) 
                                                       Your spouse is considered age 65 at the time of           on line 1, $550 ($150 + $400) on line 3, $1,150 
Higher Standard Deduction for                          death. However, if your spouse died on Febru-             (the larger of $550 and $1,150) on line 5, and 
Age (65 or Older)                                      ary 12, 2022, your spouse isn't considered age            $12,950 on line 6. M’s standard deduction, on 
                                                       65 at the time of death and isn't 65 or older at          line  7a,  is  $1,150  (the  smaller  of  $1,150  and 
If you are age 65 or older on the last day of the      the end of 2022.                                          $12,950).
year and don't itemize deductions, you are enti-               You can't claim the higher standard de-
                                                                                                                 Example  2.      J,  a  22-year-old  college  stu-
considered  65  on  the  day  before  your  65th       CAUTION yourself and your spouse.
tled  to  a  higher  standard  deduction.  You  are    !       duction  for  an  individual  other  than         dent, can be claimed as a dependent on J’s pa-
birthday.  Therefore,  you  can  take  a  higher                                                                 rents'  2022  tax  return.  J  is  married  and  files  a 
standard  deduction  for  2022  if  you  were  born                                                              separate return. J’s spouse doesn't itemize de-
before January 2, 1958.                                Examples                                                  ductions.  J  has  $1,500  in  interest  income  and 
                                                                                                                 wages of $3,800 and no itemized deductions. J 
Use Table 7 to figure the standard deduction           The following examples illustrate how to deter-           finds J’s standard deduction by using Table 8. J 
amount.                                                mine  your  standard  deduction  using  Table  6          enters  earned  income  of  $3,800  on  line  1.  J 
                                                       and Table 7.                                              adds lines 1 and 2 and enters $4,200 on line 3. 
Death of taxpayer. If you are preparing a re-                                                                    On line 5, J enters $4,200, the larger of lines 3 
turn  for  someone  who  died  in  2022,  consider     Example  1.  L,  46,  and  D,  33,  are  filing  a        and 4. Because J is married filing a separate re-
the  taxpayer  to  be  65  or  older  at  the  end  of joint  return  for  2022.  Neither  is  blind,  and  nei- turn, J enters $12,950 on line 6. On line 7a, J 
2022 only if the taxpayer was 65 or older at the       ther can be claimed as a dependent. They de-              enters  $4,200  as  the  standard  deduction 
time of death. Even if the taxpayer was born be-       cide  not  to  itemize  their  deductions.  They  use     amount because it is smaller than $12,950, the 
fore January 2, 1958, the taxpayer isn't consid-       Table 6. Their standard deduction is $25,900.             amount on line 6.
ered 65 or older at the end of 2022 unless the 
taxpayer was 65 or older at the time of death.         Example  2.  The  facts  are  the  same  as  in           Example  3.      A,  who  is  single,  can  be 
A person is considered to reach age 65 on              Example 1, except that L is blind at the end of           claimed  as  a  dependent  on  A’s  parents'  2022 
the day before the person’s 65th birthday.             2022. L and D use Table 7. Their standard de-             tax return. A is 18 years old and blind, and has 
                                                       duction is $27,300.                                       interest  income  of  $1,300,  wages  of  $2,900, 
                                                                                                                 and no itemized deductions. A uses Table 8 to 
Higher Standard Deduction for                          Example 3.   B and L are filing a joint return            find  the  standard  deduction  amount.  A  enters 
Blindness                                              for 2022. Both are over age 65. Neither is blind,         wages of $2,900 on line 1 and adds lines 1 and 
                                                       and neither can be claimed as a dependent. If             2 and enters $3,300 on line 3. On line 5, A en-
If you are blind on the last day of the year and       they don't itemize deductions, they use Table 7.          ters $3,300, the larger of lines 3 and 4. Because 
you don't itemize deductions, you are entitled to      Their standard deduction is $28,700.                      A is single, A enters $12,950 on line 6. A enters 
a higher standard deduction.                                                                                     $3,300  on  line  7a.  This  is  the  smaller  of  the 
                                                                                                                 amounts on lines 5 and 6. Because A checked 
Not totally blind. If you aren't totally blind, you                                                              one box in the top part of the worksheet, A en-
must get a certified statement from an eye doc-                                                                  ters $1,750 on line 7b, then adds the amounts 
tor (ophthalmologist or optometrist) stating that:
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on lines 7a and 7b and enters the standard de- 1. Don't qualify for the standard deduction, Changing your mind. If you don't itemize your
duction amount of $5,050 on line 7c. 2. Had large uninsured medical and dental deductions and later find that you should have
Example 4. E is 18 years old and single expenses during the year, itemized—or if you itemize your deductions and
later find you shouldn't have—you can change
and can be claimed as a dependent on E’s pa- 3. Paid interest and taxes on your home, your return by filing Form 1040-X.
rents’ 2022 tax return. E has wages of $7,000,
interest income of $500, a business loss of 4. Had large uninsured casualty or theft los- Married persons who filed separate re-
$3,000, and no itemized deductions. E uses Ta- ses, turns. You can change methods of taking de-
ble 8 to figure the standard deduction amount. 5. Made large contributions to qualified chari- ductions only if you and your spouse both make
E enters $4,000 ($7,000 − $3,000) on line 1, ties, or the same changes. Both of you must file a con-
adds lines 1 and 2, and enters $4,400 on line 3. sent to assessment for any additional tax either
On line 5, E enters $4,400, the larger of lines 3 6. Have total itemized deductions that are one may owe as a result of the change.
and 4, and, because E is single, $12,950 on more than the standard deduction to You and your spouse can use the method
line 6. On line 7a, E enters $4,400 as the stand- which you are otherwise entitled. that gives you the lower total tax, even though
one of you may pay more tax than you would
ard deduction amount because it is smaller than If you decide to itemize your deductions, have paid by using the other method. You both
$12,950, the amount on line 6. complete Schedule A and attach it to your Form must use the same method of claiming deduc-
1040 or 1040-SR. Enter the amount from tions. If one itemizes deductions, the other
Who Should Itemize Schedule A, line 17, on Form 1040 or 1040-SR, should itemize because the other spouse won't
line 12. qualify for the standard deduction. See Persons
You should itemize deductions if your total de- not eligible for the standard deduction, earlier.
ductions are more than the standard deduction Electing to itemize for state tax or other
amount. Also, you should itemize if you don't purposes. Even if your itemized deductions
qualify for the standard deduction, as dis- are less than your standard deduction, you can
cussed, earlier, under Persons not eligible for elect to itemize deductions on your federal re- 2022 Standard
the standard deduction. turn rather than take the standard deduction. Deduction Tables
You may want to do this if, for example, the tax
You should first figure your itemized deduc- benefit of itemizing your deductions on your If you are married filing a separate re-
tions and compare that amount to your stand- state tax return is greater than the tax benefit ! turn and your spouse itemizes deduc-
ard deduction to make sure you are using the you lose on your federal return by not taking the CAUTION tions, or if you are a dual-status alien,
method that gives you the greater benefit. standard deduction. To make this election, you you can't take the standard deduction even if
When to itemize. You may benefit from must check the box on line 18 of Schedule A. you were born before January 2, 1958, or are
itemizing your deductions on Schedule A (Form blind.
1040) if you:

Table 6. Standard Deduction Chart for Most People*
IF your filing status is... YOUR standard deduction is...
Single or Married filing separately $12,950
Married filing jointly or Qualifying surviving spouse 25,900
Head of household 19,400
* Don't use this chart if you were born before January 2, 1958, 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.

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Table 7. Standard Deduction Chart for People Born Before January 2, 1958, or Who Are Blind*
Check the correct number of boxes below. Then go to the chart.
You:                                                          Born before January 2, 1958                   Blind 
Your spouse:                                                  Born before January 2, 1958                   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        $14,700
Single
                                                                                                        2          16,450
                                                                                                         1        $27,300
Married filing jointly                                                                                  2          28,700
                                                                                                        3          30,100
                                                                                                        4          31,500
                                                                                                         1        $27,300
Qualifying surviving spouse
                                                                                                         2         28,700
                                                                                                         1         $14,350
Married filing separately**                                                                             2          15,750
                                                                                                        3          17,150
                                                                                                        4          18,550
                                                                                                         1        $21,150
Head of household
                                                                                                         2         22,900
* 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, 1958 Blind
Your spouse: Born before January 2, 1958 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. $1,150

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—$12,950 6.
• Married filing jointly—$25,900
• Head of household—$19,400
7. Standard deduction.
a. Enter the smaller of line 5 or line 6. If born after January 1, 1958, and not blind, stop here. This is your
standard deduction. Otherwise, go on to line 7b. 7a.
b. If born before January 2, 1958, or blind, multiply $1,750 ($1,400 if married) by the number in the box above. 7b.
c. Add lines 7a and 7b. This is your standard deduction for 2022. 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.
fillable forms. However, state tax prepara- Also, the IRS offers Free Fillable
tion may not be available through Free Forms, which can be completed online and
How To Get Tax Help File. Go to IRS.gov/FreeFile to see if you then filed electronically regardless of in-
qualify for free online federal tax prepara- come.
If you have questions about a tax issue; need tion, e-filing, and direct deposit or payment
help preparing your tax return; or want to down- options. Using online tools to help prepare your re-
load free publications, forms, or instructions, go • VITA. The Volunteer Income Tax Assis- turn. Go to IRS.gov/Tools for the following.
to IRS.gov to find resources that can help you tance (VITA) program offers free tax help • The Earned Income Tax Credit Assistant
right away. to people with low-to-moderate incomes, (IRS.gov/EITCAssistant) determines if
persons with disabilities, and limited-Eng- you’re eligible for the earned income credit
Preparing and filing your tax return. After lish-speaking taxpayers who need help (EIC).
receiving all your wage and earnings state- preparing their own tax returns. Go to • The Online EIN Application IRS.gov/EIN ( )
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, IRS.gov/VITA, download the free IRS2Go helps you get an employer identification
1099-NEC, etc.); unemployment compensation app, or call 800-906-9887 for information number (EIN) at no cost.
statements (by mail or in a digital format) or on free tax return preparation. • The Tax Withholding Estimator IRS.gov/ (
other government payment statements (Form • TCE. The Tax Counseling for the Elderly W4app) makes it easier for you to estimate
1099-G); and interest, dividend, and retirement (TCE) program offers free tax help for all the federal income tax you want your em-
statements from banks and investment firms taxpayers, particularly those who are 60 ployer to withhold from your paycheck.
(Forms 1099), you have several options to years of age and older. TCE volunteers This is tax withholding. See how your with-
choose from to prepare and file your tax return. specialize in answering questions about holding affects your refund, take-home
You can prepare the tax return yourself, see if pensions and retirement-related issues pay, or tax due.
you qualify for free tax preparation, or hire a tax unique to seniors. Go to IRS.gov/TCE, • The First-Time Homebuyer Credit Account
professional to prepare your return. download the free IRS2Go app, or call Look-up IRS.gov/HomeBuyer ( ) tool pro-
888-227-7669 for information on free tax vides information on your repayments and
Free options for tax preparation. Go to return preparation. account balance.
IRS.gov to see your options for preparing and • MilTax. Members of the U.S. Armed • The Sales Tax Deduction Calculator
filing your return online or in your local commun- Forces and qualified veterans may use Mil- (IRS.gov/SalesTax) figures the amount you
ity, if you qualify, which include the following. Tax, a free tax service offered by the De- can claim if you itemize deductions on
• Free File. This program lets you prepare partment of Defense through Military One- Schedule A (Form 1040).
and file your federal individual income tax Source. For more information, go to
return for free using brand-name tax-prep- MilitaryOneSource MilitaryOneSource.mil/ (
aration-and-filing software or Free File MilTax).
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Getting answers to your tax ques- • Youtube.com/irsvideosmultilingua. curely access information about your federal tax
tions. On IRS.gov, you can get • Youtube.com/irsvideosASL. account.
up-to-date information on current • View the amount you owe and a break-
events and changes in tax law. Watching IRS videos. The IRS Video portal down by tax year.
(IRSVideos.gov) contains video and audio pre- • See payment plan details or apply for a
• IRS.gov/Help: A variety of tools to help you sentations for individuals, small businesses, new payment plan.
get answers to some of the most common and tax professionals. • Make a payment or view 5 years of pay-
tax questions. ment history and any pending or sched-
• IRS.gov/ITA: The Interactive Tax Assistant, Online tax information in other languages. uled payments.
a tool that will ask you questions and, You can find information on IRS.gov/ • Access your tax records, including key
based on your input, provide answers on a MyLanguage if English isn’t your native lan- data from your most recent tax return, and
number of tax law topics. guage. transcripts.
• IRS.gov/Forms: Find forms, instructions, View digital copies of select notices from
•
and publications. You will find details on Free Over-the-Phone Interpreter (OPI) Serv- the IRS.
the most recent tax changes and interac- ice. The IRS is committed to serving our multi- • Approve or reject authorization requests
tive links to help you find answers to your lingual customers by offering OPI services. The from tax professionals.
questions. OPI Service is a federally funded program and • View your address on file or manage your
• You may also be able to access tax law in- is available at Taxpayer Assistance Centers communication preferences.
formation in your electronic filing software. (TACs), other IRS offices, and every VITA/TCE
return site. The OPI Service is accessible in Tax Pro Account. This tool lets your tax pro-
Need someone to prepare your tax return? more than 350 languages. fessional submit an authorization request to ac-
cess your individual taxpayer IRS online
There are various types of tax return preparers, Accessibility Helpline available for taxpay- account. For more information, go to IRS.gov/
including enrolled agents, certified public ac- ers with disabilities. Taxpayers who need in- TaxProAccount.
countants (CPAs), accountants, and many oth- formation about accessibility services can call
ers who don’t have professional credentials. If 833-690-0598. The Accessibility Helpline can Using direct deposit. The fastest way to re-
you choose to have someone prepare your tax answer questions related to current and future ceive a tax refund is to file electronically and
return, choose that preparer wisely. A paid tax accessibility products and services available in choose direct deposit, which securely and elec-
preparer is: alternative media formats (for example, braille, tronically transfers your refund directly into your
• Primarily responsible for the overall sub- large print, audio, etc.). The Accessibility Help- financial account. Direct deposit also avoids the
stantive accuracy of your return, line does not have access to your IRS account. possibility that your check could be lost, stolen,
• Required to sign the return, and For help with tax law, refunds, or account-rela- destroyed, or returned undeliverable to the IRS.
• Required to include their preparer tax iden- ted issues, go to IRS.gov/LetUsHelp. Eight in 10 taxpayers use direct deposit to re-
tification number (PTIN).
ceive their refunds. If you don’t have a bank ac-
Note. Form 9000, Alternative Media Prefer- count, go to IRS.gov/DirectDeposit for more in-
Although the tax preparer always signs the ence, or Form 9000(SP) allows you to elect to formation on where to find a bank or credit
return, you're ultimately responsible for provid- receive certain types of written correspondence union that can open an account online.
ing all the information required for the preparer in the following formats.
to prepare tax returns for others should have a •
to accurately prepare your return. Anyone paid Standard Print. Getting a transcript of your return. The
thorough understanding of tax matters. For • Large Print. quickest way to get a copy of your tax transcript
is to go to IRS.gov/Transcripts. Click on either
more information on how to choose a tax pre- • Braille. “Get Transcript Online” or “Get Transcript by
parer, go to Tips for Choosing a Tax Preparer
on IRS.gov. • Audio (MP3). Mail” to order a free copy of your transcript. If
you prefer, you can order your transcript by call-
• Plain Text File (TXT).
Coronavirus. Go to IRS.gov/Coronavirus for ing 800-908-9946.
links to information on the impact of the corona- • Braille Ready File (BRF).
virus, as well as tax relief available for individu- Reporting and resolving your tax-related
als and families, small and large businesses, Disasters. Go to Disaster Assistance and identity theft issues.
and tax-exempt organizations. Emergency Relief for Individuals and • Tax-related identity theft happens when
Businesses to review the available disaster tax someone steals your personal information
Employers can register to use Business relief. to commit tax fraud. Your taxes can be af-
Services Online. The Social Security Adminis- fected if your SSN is used to file a fraudu-
tration (SSA) offers online service at SSA.gov/ Getting tax forms and publications. Go to lent return or to claim a refund or credit.
employer for fast, free, and secure online W-2 IRS.gov/Forms to view, download, or print all The IRS doesn’t initiate contact with tax-
filing options to CPAs, accountants, enrolled the forms, instructions, and publications you •
payers by email, text messages (including
agents, and individuals who process Form W-2, may need. Or, you can go to IRS.gov/ shortened links), telephone calls, or social
Wage and Tax Statement, and Form W-2c, OrderForms to place an order. media channels to request or verify per-
Corrected Wage and Tax Statement. sonal or financial information. This in-
Getting tax publications and instructions in
IRS social media. Go to IRS.gov/SocialMedia eBook format. You can also download and cludes requests for personal identification
to see the various social media tools the IRS view popular tax publications and instructions numbers (PINs), passwords, or similar in-
uses to share the latest information on tax (including the Instructions for Form 1040) on formation for credit cards, banks, or other
changes, scam alerts, initiatives, products, and mobile devices as eBooks at IRS.gov/eBooks. financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Iden-
services. At the IRS, privacy and security are tity Theft Central webpage, for information
our highest priority. We use these tools to share Note. IRS eBooks have been tested using
public information with you. Don’t post your so- Apple's iBooks for iPad. Our eBooks haven’t on identity theft and data security protec-
cial security number (SSN) or other confidential been tested on other dedicated eBook readers, tion for taxpayers, tax professionals, and
information on social media sites. Always pro- and eBook functionality may not operate as in- businesses. If your SSN has been lost or
tect your identity when using any social net- tended. stolen or you suspect you’re a victim of
tax-related identity theft, you can learn
working site. Access your online account (individual tax- what steps you should take.
The following IRS YouTube channels pro- payers only). Go to IRS.gov/Account to se- • Get an Identity Protection PIN (IP PIN). IP
vide short, informative videos on various tax-re- PINs are six-digit numbers assigned to tax-
lated topics in English, Spanish, and ASL. payers to help prevent the misuse of their
• Youtube.com/irsvideos.

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SSNs on fraudulent federal income tax re- more information on the Offer in Compro- the IRS. Go to TaxpayerAdvocate.IRS.gov to
turns. When you have an IP PIN, it pre- mise program, go to IRS.gov/OIC. help you understand what these rights mean to
vents someone else from filing a tax return you and how they apply. These are your rights.
with your SSN. To learn more, go to Filing an amended return. Go to IRS.gov/ Know them. Use them.
IRS.gov/IPPIN. Form1040X for information and updates.
Ways to check on the status of your refund. Checking the status of your amended re- What Can TAS Do for You?
• Go to IRS.gov/Refunds. turn. Go to IRS.gov/WMAR to track the status TAS can help you resolve problems that you
• Download the official IRS2Go app to your of Form 1040-X amended returns. can’t resolve with the IRS. And their service is
mobile device to check your refund status. free. If you qualify for their assistance, you will
• Call the automated refund hotline at Note. It can take up to 3 weeks from the be assigned to one advocate who will work with
800-829-1954. date you filed your amended return for it to you throughout the process and will do every-
show up in our system, and processing it can thing possible to resolve your issue. TAS can
Note. The IRS can’t issue refunds before take up to 16 weeks. help you if:
mid-February for returns that claimed the EIC or • Your problem is causing financial difficulty
the additional child tax credit (ACTC). This ap- Understanding an IRS notice or letter for you, your family, or your business;
plies to the entire refund, not just the portion as- you’ve received. Go to IRS.gov/Notices to You face (or your business is facing) an
sociated with these credits. find additional information about responding to •
immediate threat of adverse action; or
an IRS notice or letter.
Making a tax payment. Go to IRS.gov/ • You’ve tried repeatedly to contact the IRS
Payments for information on how to make a Note. You can use Schedule LEP (Form but no one has responded, or the IRS
payment using any of the following options. 1040), Request for Change in Language Prefer- hasn’t responded by the date promised.
• IRS Direct Pay: Pay your individual tax bill ence, to state a preference to receive notices,
or estimated tax payment directly from letters, or other written communications from How Can You Reach TAS?
your checking or savings account at no the IRS in an alternative language. You may not
cost to you. immediately receive written communications in TAS has offices in every state, the District of
• Debit or Credit Card: Choose an approved the requested language. The IRS’s commitment Columbia, and Puerto Rico. Your local advo-
payment processor to pay online or by to LEP taxpayers is part of a multi-year timeline cate’s number is in your local directory and at
phone. that is scheduled to begin providing translations TaxpayerAdvocate.IRS.gov/Contact-Us. You
• Electronic Funds Withdrawal: Schedule a in 2023. You will continue to receive communi- can also call them at 877-777-4778.
payment when filing your federal taxes us- cations, including notices and letters, in English
ing tax return preparation software or until they are translated to your preferred lan- How Else Does TAS Help
through a tax professional. guage. Taxpayers?
• Electronic Federal Tax Payment System:
Best option for businesses. Enrollment is Contacting your local IRS office. Keep in TAS works to resolve large-scale problems that
required. mind, many questions can be answered on affect many taxpayers. If you know of one of
• Check or Money Order: Mail your payment IRS.gov without visiting an IRS TAC. Go to these broad issues, report it to them at IRS.gov/
to the address listed on the notice or in- IRS.gov/LetUsHelp for the topics people ask SAMS.
structions. about most. If you still need help, IRS TACs
• Cash: You may be able to pay your taxes provide tax help when a tax issue can’t be han-
with cash at a participating retail store. dled online or by phone. All TACs now provide TAS for Tax Professionals
• Same-Day Wire: You may be able to do service by appointment, so you’ll know in ad- TAS can provide a variety of information for tax
same-day wire from your financial institu- vance that you can get the service you need professionals, including tax law updates and
tion. Contact your financial institution for without long wait times. Before you visit, go to guidance, TAS programs, and ways to let TAS
availability, cost, and time frames. IRS.gov/TACLocator to find the nearest TAC know about systemic problems you’ve seen in
and to check hours, available services, and ap- your practice.
Note. The IRS uses the latest encryption pointment options. Or, on the IRS2Go app, un-
technology to ensure that the electronic pay- der the Stay Connected tab, choose the Con-
ments you make online, by phone, or from a tact Us option and click on “Local Offices.” Low Income Taxpayer
mobile device using the IRS2Go app are safe Clinics (LITCs)
and secure. Paying electronically is quick, easy, The Taxpayer Advocate
and faster than mailing in a check or money or- LITCs are independent from the IRS. LITCs
der. Service (TAS) Is Here To represent individuals whose income is below a
Help You certain level and need to resolve tax problems
What if I can’t pay now? Go to IRS.gov/ with the IRS, such as audits, appeals, and tax
Payments for more information about your op- What Is TAS?
collection disputes. In addition, LITCs can pro-
tions. TAS is an independent organization within the vide information about taxpayer rights and re-
• Apply for an online payment agreement IRS that helps taxpayers and protects taxpayer sponsibilities in different languages for individu-
(IRS.gov/OPA) to meet your tax obligation rights. Their job is to ensure that every taxpayer als who speak English as a second language.
in monthly installments if you can’t pay is treated fairly and that you know and under- Services are offered for free or a small fee for
your taxes in full today. Once you complete stand your rights under the Taxpayer Bill of eligible taxpayers. To find an LITC near you, go
the online process, you will receive imme- Rights. to TaxpayerAdvocate.IRS.gov/about-us/Low-
diate notification of whether your agree- Income-Taxpayer-Clinics-LITC or see IRS Pub.
ment has been approved. 4134, Low Income Taxpayer Clinic List.
• Use the Offer in Compromise Pre-Qualifier How Can You Learn About Your
to see if you can settle your tax debt for Taxpayer Rights?
less than the full amount you owe. For
The Taxpayer Bill of Rights describes 10 basic
rights that all taxpayers have when dealing with

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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      6         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         Common law marriage       6                    returns 8                  Individual retirement 
  tax credit   5                   Community property states        8      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  20
Aliens:                              Of dependent    9 18,                 (See Married filing               IRAs (See Individual retirement 
  Dual-status (See Dual-status       Of spouse   3 6 18 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   19                    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 18                         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  18                          standard deduction        24      Joint return test 12 15, 
Annulled marriages, filing           Earned income    3                    Standard deduction, change to     Joint returns 6 7, 
  status   6
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  3                        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, 
  Claiming parent, when child is   Elderly persons:                                                               standard 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      20   Medical insurance premiums      20
     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  6         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. possessions, income 
Parent, claiming head of           Living apart but not legally           (Table 1)   2                   from 3
  household for   9                separated     6                     Qualifying Surviving Spouse     9 Unmarried persons (See Single 
                                                                                                          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 19
Penalty, failure to file 3         Gross income filing requirements   Tables and figures  8 16,          What's New  1
Photographs of missing children    (Table 1)     2                    (See also Worksheets)
  in IRS publications    1       Social security and Medicare          Filing requirements:              Worksheets:
Premium tax credit  5              taxes:                                 Dependents (Table 2)    4       Head of household status and 
                                                                                                          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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