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Www State Nm Us Tax

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Www State Nm Us Tax

Www state nm us tax Index A Affiliated corporations, Aircraft used by affiliated corporations. Www state nm us tax Agri-biodiesel, defined, Agri-biodiesel. Www state nm us tax Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Www state nm us tax Alaska, Transportation between the continental U. Www state nm us tax S. Www state nm us tax and Alaska or Hawaii. Www state nm us tax , Transportation within Alaska or Hawaii. Www state nm us tax , Alaska and Hawaii. Www state nm us tax Baggage, Excess baggage. Www state nm us tax Bonus tickets, Bonus tickets. Www state nm us tax Credits or refunds, Credits or refunds. Www state nm us tax Exemptions, Exemptions. Www state nm us tax Export, Exportation. Www state nm us tax Fixed-wing aircraft, Fixed-wing aircraft uses. Www state nm us tax Hawaii, Transportation between the continental U. Www state nm us tax S. Www state nm us tax and Alaska or Hawaii. Www state nm us tax , Transportation within Alaska or Hawaii. Www state nm us tax , Alaska and Hawaii. Www state nm us tax Helicopters, Certain helicopter uses. Www state nm us tax , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Www state nm us tax Package tours, Package tours. Www state nm us tax Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Www state nm us tax , Liability for tax. Www state nm us tax Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Www state nm us tax Travel agency, Liability for tax. Www state nm us tax Uninterrupted international, Uninterrupted international air transportation. Www state nm us tax Aircraft, Fixed-wing aircraft uses. Www state nm us tax Affiliated corporations, Aircraft used by affiliated corporations. Www state nm us tax Small planes, Small aircraft. Www state nm us tax Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Www state nm us tax 15). Www state nm us tax Alaska Air transportation taxes, Transportation between the continental U. Www state nm us tax S. Www state nm us tax and Alaska or Hawaii. Www state nm us tax Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Www state nm us tax Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Www state nm us tax Alternative fuel, defined, Other fuels. Www state nm us tax American Red Cross, International organizations and the American Red Cross. Www state nm us tax Answering service, Answering services. Www state nm us tax Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Www state nm us tax Approved terminal, defined, Approved terminal or refinery. Www state nm us tax Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Www state nm us tax B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Www state nm us tax Blended taxable fuel, defined, Blended taxable fuel. Www state nm us tax Blender, defined, Blender. Www state nm us tax Blocked pump, Blocked pump. Www state nm us tax Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Www state nm us tax 11). Www state nm us tax , Qualified blood collector organizations. Www state nm us tax Boats, In a boat engaged in commercial fishing (No. Www state nm us tax 4). Www state nm us tax Bonus tickets, Bonus tickets. Www state nm us tax Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Www state nm us tax Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Www state nm us tax Buses, In certain intercity and local buses (No. Www state nm us tax 5). Www state nm us tax , In a qualified local bus (No. Www state nm us tax 6). Www state nm us tax , In a school bus (No. Www state nm us tax 7). Www state nm us tax Tire tax, Qualifying intercity or local bus. Www state nm us tax C Cellulosic biofuel, Cellulosic biofuel. Www state nm us tax Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Www state nm us tax Exemptions, Exemption from tax. Www state nm us tax Producer, Coal Production, Coal production. Www state nm us tax Selling price, Determining tonnage or selling price. Www state nm us tax Tax rates, Tax rates. Www state nm us tax Coin-operated telephones, Coin-operated telephones. Www state nm us tax Comments, Comments and suggestions. Www state nm us tax Commercial aviation, In commercial aviation (other than foreign trade). Www state nm us tax Commercial fishing, In a boat engaged in commercial fishing (No. Www state nm us tax 4). Www state nm us tax Commercial waterway transportation, Commercial waterway transportation. Www state nm us tax Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Www state nm us tax Local telephone service, Local telephone service. Www state nm us tax Local-only service, Local-only service. Www state nm us tax Private communication service, Private communication service. Www state nm us tax Teletypewriter exchange service, Teletypewriter exchange service. Www state nm us tax Credit card purchases Aviation gasoline, Credit card purchases. Www state nm us tax Gasoline, Credit card purchases. Www state nm us tax Kerosene for use in aviation, Credit card purchases. Www state nm us tax Undyed diesel fuel, Credit Card Purchases. Www state nm us tax Undyed kerosene, Credit Card Purchases. Www state nm us tax Credit or refund Gas guzzler tax, Credit or refund. Www state nm us tax Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Www state nm us tax Retail tax, Credits or refunds. Www state nm us tax Tire tax, Credit or refund. Www state nm us tax Vaccines, Credit or refund. Www state nm us tax Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Www state nm us tax Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Www state nm us tax Enterer, defined, Enterer. Www state nm us tax Entry, defined, Entry. Www state nm us tax Environmental taxes Credit or refund, Credits or refunds. Www state nm us tax Exceptions, Exceptions. Www state nm us tax Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Www state nm us tax Exempt communication services American Red Cross, International organizations and the American Red Cross. Www state nm us tax Answering service, Answering services. Www state nm us tax Coin-operated telephones, Coin-operated telephones. Www state nm us tax Installation charges, Installation charges. Www state nm us tax International organizations, International organizations and the American Red Cross. Www state nm us tax Mobile radio telephone service, Mobile radio telephone service. Www state nm us tax News services, News services. Www state nm us tax Nonprofit educational organizations, Nonprofit educational organizations. Www state nm us tax Nonprofit hospitals, Nonprofit hospitals. Www state nm us tax Private communication service, Private communication service. Www state nm us tax Qualified blood collector organizations, Qualified blood collector organizations. Www state nm us tax Radio broadcasts, News services. Www state nm us tax Security systems, Telephone-operated security systems. Www state nm us tax Exempt sales, heavy trucks, Sales exempt from tax. Www state nm us tax Exemptions Air transportation taxes, Exemptions. Www state nm us tax Bonus tickets, Bonus tickets. Www state nm us tax Coal, Exemption from tax. Www state nm us tax Communications taxes, Exemptions Federal government, Federal, state, and local government. Www state nm us tax Fixed-wing aircraft, Fixed-wing aircraft uses. Www state nm us tax For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Www state nm us tax Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Www state nm us tax Military personnel, Military personnel on international trips. Www state nm us tax Nonprofit educational organizations, Federal, state, and local government. Www state nm us tax , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Www state nm us tax , Exemptions Taxable tires, Tires exempt from tax. Www state nm us tax Vessel supplies, Exemptions Export, Export (No. Www state nm us tax 3). Www state nm us tax Exported taxable fuel, Exported taxable fuel. Www state nm us tax F Farming, On a farm for farming purposes (No. Www state nm us tax 1). Www state nm us tax Federal government, Federal, state, and local government. Www state nm us tax Fishing, In a boat engaged in commercial fishing (No. Www state nm us tax 4). Www state nm us tax Fishing rods and fishing poles. Www state nm us tax , Fishing rods and fishing poles. Www state nm us tax Fishing tackle boxes, Fishing tackle boxes. Www state nm us tax Fixed-wing aircraft, Fixed-wing aircraft uses. Www state nm us tax Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Www state nm us tax 9). Www state nm us tax Form 1363, Exportation. Www state nm us tax 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Www state nm us tax , Attachments to Form 720. Www state nm us tax 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Www state nm us tax 720, Claiming A Refund, Form 6197. Www state nm us tax , Filing Form 720 720X, Form 720X. Www state nm us tax 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Www state nm us tax Due dates, Due dates. Www state nm us tax Final return, Final return. Www state nm us tax Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Www state nm us tax Gas guzzler tax Automobiles, Automobiles. Www state nm us tax Credit or refund, Credit or refund. Www state nm us tax Limousines, Automobiles. Www state nm us tax Vehicles not subject to tax, Vehicles not subject to tax. Www state nm us tax Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Www state nm us tax H Hawaii, air transportation taxes, Transportation between the continental U. Www state nm us tax S. Www state nm us tax and Alaska or Hawaii. Www state nm us tax Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Www state nm us tax Further manufacture, Further manufacture. Www state nm us tax Installment sales, Installment sales. Www state nm us tax Parts or accessories, Parts or accessories. Www state nm us tax Presumptive retail sales price, Presumptive retail sales price. Www state nm us tax Related persons, Related person. Www state nm us tax Separate purchases, Separate purchase. Www state nm us tax Tax base, Determination of tax base. Www state nm us tax Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Www state nm us tax Help (see Tax help) Highway vehicle, Highway vehicle. Www state nm us tax , In a highway vehicle owned by the United States that is not used on a highway (No. Www state nm us tax 12). Www state nm us tax Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Www state nm us tax I Identifying number, Taxpayer identification number. Www state nm us tax Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Www state nm us tax 5). Www state nm us tax Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Www state nm us tax Local-only service, Local-only service. Www state nm us tax M Manufacturer, defined, Manufacturer. Www state nm us tax Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Www state nm us tax Lease payments, Partial payments. Www state nm us tax Partial payments, Partial payments. Www state nm us tax Registration, Registration requirements. Www state nm us tax Related person, Related person. Www state nm us tax Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Www state nm us tax Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Www state nm us tax Military aircraft, In military aircraft (No. Www state nm us tax 16). Www state nm us tax Mobile radio telephone service, Mobile radio telephone service. Www state nm us tax N News services, News services. Www state nm us tax Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Www state nm us tax 13). Www state nm us tax Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Www state nm us tax Nonprofit educational organizations, Nonprofit educational organizations. Www state nm us tax , Federal, state, and local government. Www state nm us tax Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Www state nm us tax 2). Www state nm us tax Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Www state nm us tax Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Www state nm us tax Dyed kerosene, Penalty. Www state nm us tax Pipeline operator, defined, Pipeline operator. Www state nm us tax Position holder, defined, Position holder. Www state nm us tax Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Www state nm us tax 6). Www state nm us tax R Rack, defined, Rack. Www state nm us tax Radio broadcasts, News services. Www state nm us tax Records, Refiner, defined, Refiner. Www state nm us tax Refinery, defined, Refinery. Www state nm us tax Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Www state nm us tax Registrant, Taxable fuel registrant. Www state nm us tax Registrant, defined, Registrant. Www state nm us tax Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Www state nm us tax Sport fishing equipment, Related person. Www state nm us tax Removal, defined, Removal. Www state nm us tax Retail tax Credits or refunds, Credits or refunds. Www state nm us tax Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Www state nm us tax S Sale, defined, Sale. Www state nm us tax Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Www state nm us tax Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Www state nm us tax Cost of transportation, Manufacturers taxes based on sale price. Www state nm us tax Delivery costs, Manufacturers taxes based on sale price. Www state nm us tax Discounts, Manufacturers taxes based on sale price. Www state nm us tax Installation costs, Manufacturers taxes based on sale price. Www state nm us tax Insurance costs, Manufacturers taxes based on sale price. Www state nm us tax Local advertising charges, Manufacturers taxes based on sale price. Www state nm us tax Manufacturers excise tax, Manufacturers taxes based on sale price. Www state nm us tax Rebates, Manufacturers taxes based on sale price. Www state nm us tax Retail dealer preparation costs, Manufacturers taxes based on sale price. Www state nm us tax Warranty charges, Manufacturers taxes based on sale price. Www state nm us tax School bus, In a school bus (No. Www state nm us tax 7). Www state nm us tax Second generation biofuel, Second generation biofuel. Www state nm us tax Security systems, Telephone-operated security systems. Www state nm us tax Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Www state nm us tax Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Www state nm us tax State and local governments, Federal, state, and local government. Www state nm us tax State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Www state nm us tax 14). Www state nm us tax State or nonprofit educational organization use, Sales by registered ultimate vendors. Www state nm us tax State use, Registered ultimate vendor (state use). Www state nm us tax , State use. Www state nm us tax State, defined, State. Www state nm us tax Suggestions, Comments and suggestions. Www state nm us tax T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Www state nm us tax Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Www state nm us tax Electric outboard motor, Electric outboard boat motors. Www state nm us tax International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Www state nm us tax Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Www state nm us tax Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Www state nm us tax Teletypewriter exchange service, Teletypewriter exchange service. Www state nm us tax Terminal operator, defined, Terminal operator. Www state nm us tax Terminal, defined, Terminal. Www state nm us tax Throughputter, defined, Throughputter. Www state nm us tax Tires Credit against heavy truck tax, Tire credit. Www state nm us tax Credit or refund of tax, Credit or refund. Www state nm us tax Train, Use in a train. Www state nm us tax Train (Diesel-powered), Diesel-powered train. Www state nm us tax Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Www state nm us tax TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Www state nm us tax , Two-party exchanges. Www state nm us tax U Ultimate purchaser, Ultimate purchaser. Www state nm us tax Uninterrupted international air transportation, Uninterrupted international air transportation. Www state nm us tax , Military personnel on international trips. Www state nm us tax Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Www state nm us tax 8). Www state nm us tax Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Www state nm us tax Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Www state nm us tax Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Www state nm us tax Law enforcement, Vehicles not subject to tax. Www state nm us tax Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Www state nm us tax Vessel operator, defined, Vessel operator. Www state nm us tax W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Priority Guidance Plan

The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.

Priority Guidance Plans

Guidance Plan News

Current Year:

 

Notice 2014-18
Public comment invited on recommendations for 2014-2015 Guidance Priority List (type IRS-2014-0011 in the search field on the Regulations.gov homepage)   

Prior Years:

 

Notice 2013-22 
Public comment invited on recommendations for 2013-2014 Guidance Priority List

Notice 2012-25
Public comment invited on recommendations for 2012-2013 Guidance Priority List

Notice 2011-39
Public comment on recommendations for 2011-2012 Guidance Priority List.

Notice 2010-43
Public comment on recommendations for 2010-2011 Guidance Priority List.

Notice 2009-43
Public comment on recommendations for 2009-2010 Guidance Priority List.

Notice 2008-47
Public comment on recommendations for 2008-2009 Guidance Priority List.


Public Comments on Recommendations for Priority Guidance Plan

Public Comment Notice 2013-22

 

 


Related Links

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Regulations.gov is your one-stop Web site to find, view, and comment on Federal regulations and other Federal actions.

Federal Register
The Office of the Federal Register provides access to the official text of Federal laws, Presidential documents, and Administrative Regulations and Notices.

Internal Revenue Bulletin
The authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service.

Advance Releases
Advance releases of revenue rulings, revenue procedures, and other technical tax guidance that will be published in an upcoming Internal Revenue Bulletin.

Page Last Reviewed or Updated: 28-Mar-2014

The Www State Nm Us Tax

Www state nm us tax 3. Www state nm us tax   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Www state nm us tax Taxpayer identification numbers for aliens. Www state nm us tax Taxpayer identification numbers for adoptees. Www state nm us tax What's New Exemption amount. Www state nm us tax  The amount you can deduct for each exemption has increased. Www state nm us tax It was $3,800 for 2012. Www state nm us tax It is $3,900 for 2013. Www state nm us tax Exemption phaseout. Www state nm us tax  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Www state nm us tax For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Www state nm us tax See Phaseout of Exemptions , later. Www state nm us tax Introduction This chapter discusses the following topics. Www state nm us tax Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Www state nm us tax Exemptions for dependents — You generally can take an exemption for each of your dependents. Www state nm us tax A dependent is your qualifying child or qualifying relative. Www state nm us tax If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Www state nm us tax Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Www state nm us tax Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Www state nm us tax Deduction. Www state nm us tax   Exemptions reduce your taxable income. Www state nm us tax You can deduct $3,900 for each exemption you claim in 2013. Www state nm us tax But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Www state nm us tax See Phaseout of Exemptions , later. Www state nm us tax How to claim exemptions. Www state nm us tax    How you claim an exemption on your tax return depends on which form you file. Www state nm us tax    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Www state nm us tax    If you file Form 1040A, complete lines 6a through 6d. Www state nm us tax The total number of exemptions you can claim is the total in the box on line 6d. Www state nm us tax Also complete line 26. Www state nm us tax   If you file Form 1040, complete lines 6a through 6d. Www state nm us tax The total number of exemptions you can claim is the total in the box on line 6d. Www state nm us tax Also complete line 42. Www state nm us tax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Www state nm us tax While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Www state nm us tax Personal Exemptions You are generally allowed one exemption for yourself. Www state nm us tax If you are married, you may be allowed one exemption for your spouse. Www state nm us tax These are called personal exemptions. Www state nm us tax Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Www state nm us tax If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Www state nm us tax Your Spouse's Exemption Your spouse is never considered your dependent. Www state nm us tax Joint return. Www state nm us tax   On a joint return you can claim one exemption for yourself and one for your spouse. Www state nm us tax Separate return. Www state nm us tax   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Www state nm us tax This is true even if the other taxpayer does not actually claim your spouse as a dependent. Www state nm us tax You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Www state nm us tax S. Www state nm us tax tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Www state nm us tax Death of spouse. Www state nm us tax   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Www state nm us tax If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Www state nm us tax   If you remarried during the year, you cannot take an exemption for your deceased spouse. Www state nm us tax   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Www state nm us tax If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Www state nm us tax Divorced or separated spouse. Www state nm us tax   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Www state nm us tax This rule applies even if you provided all of your former spouse's support. Www state nm us tax Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Www state nm us tax You can claim an exemption for a dependent even if your dependent files a return. Www state nm us tax The term “dependent” means: A qualifying child, or A qualifying relative. Www state nm us tax The terms “ qualifying child ” and “ qualifying relative ” are defined later. Www state nm us tax You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Www state nm us tax Dependent taxpayer test. Www state nm us tax Joint return test. Www state nm us tax Citizen or resident test. Www state nm us tax These three tests are explained in detail later. Www state nm us tax All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Www state nm us tax Table 3-1. Www state nm us tax Overview of the Rules for Claiming an Exemption for a Dependent Caution. Www state nm us tax This table is only an overview of the rules. Www state nm us tax For details, see the rest of this chapter. Www state nm us tax You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Www state nm us tax   You cannot 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. Www state nm us tax   You cannot claim a person as a dependent unless that person is a U. Www state nm us tax S. Www state nm us tax citizen, U. Www state nm us tax S. Www state nm us tax resident alien, U. Www state nm us tax S. Www state nm us tax national, or a resident of Canada or Mexico. Www state nm us tax 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Www state nm us tax   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Www state nm us tax   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. Www state nm us tax   The child must have lived with you for more than half of the year. Www state nm us tax 2  The child must not have provided more than half of his or her own support for the year. Www state nm us tax   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Www state nm us tax  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Www state nm us tax See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Www state nm us tax   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Www state nm us tax   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Www state nm us tax   The person's gross income for the year must be less than $3,900. Www state nm us tax 3  You must provide more than half of the person's total support for the year. Www state nm us tax 4  1There is an exception for certain adopted children. Www state nm us tax 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Www state nm us tax 3There is an exception if the person is disabled and has income from a sheltered workshop. Www state nm us tax 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Www state nm us tax Dependent not allowed a personal exemption. Www state nm us tax If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Www state nm us tax This is true even if you do not claim the dependent's exemption on your return. Www state nm us tax It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Www state nm us tax Housekeepers, maids, or servants. Www state nm us tax   If these people work for you, you cannot claim exemptions for them. Www state nm us tax Child tax credit. Www state nm us tax   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Www state nm us tax For more information, see chapter 34. Www state nm us tax Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Www state nm us tax Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Www state nm us tax If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Www state nm us tax Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Www state nm us tax Exception. Www state nm us tax   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Www state nm us tax Example 1—child files joint return. Www state nm us tax You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Www state nm us tax He earned $25,000 for the year. Www state nm us tax The couple files a joint return. Www state nm us tax You cannot take an exemption for your daughter. Www state nm us tax Example 2—child files joint return only as claim for refund of withheld tax. Www state nm us tax Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Www state nm us tax Neither is required to file a tax return. Www state nm us tax They do not have a child. Www state nm us tax Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Www state nm us tax The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Www state nm us tax You can claim exemptions for each of them if all the other tests to do so are met. Www state nm us tax Example 3—child files joint return to claim American opportunity credit. Www state nm us tax The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Www state nm us tax He and his wife are not required to file a tax return. Www state nm us tax However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Www state nm us tax Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Www state nm us tax The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Www state nm us tax Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Www state nm us tax S. Www state nm us tax citizen, U. Www state nm us tax S. Www state nm us tax resident alien, U. Www state nm us tax S. Www state nm us tax national, or a resident of Canada or Mexico. Www state nm us tax However, there is an exception for certain adopted children, as explained next. Www state nm us tax Exception for adopted child. Www state nm us tax   If you are a U. Www state nm us tax S. Www state nm us tax citizen or U. Www state nm us tax S. Www state nm us tax national who has legally adopted a child who is not a U. Www state nm us tax S. Www state nm us tax citizen, U. Www state nm us tax S. Www state nm us tax resident alien, or U. Www state nm us tax S. Www state nm us tax national, this test is met if the child lived with you as a member of your household all year. Www state nm us tax This exception also applies if the child was lawfully placed with you for legal adoption. Www state nm us tax Child's place of residence. Www state nm us tax   Children usually are citizens or residents of the country of their parents. Www state nm us tax   If you were a U. Www state nm us tax S. Www state nm us tax citizen when your child was born, the child may be a U. Www state nm us tax S. Www state nm us tax citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Www state nm us tax Foreign students' place of residence. Www state nm us tax   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Www state nm us tax S. Www state nm us tax residents and do not meet this test. Www state nm us tax You cannot claim an exemption for them. Www state nm us tax However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Www state nm us tax See Expenses Paid for Student Living With You in chapter 24. Www state nm us tax U. Www state nm us tax S. Www state nm us tax national. Www state nm us tax   A U. Www state nm us tax S. Www state nm us tax national is an individual who, although not a U. Www state nm us tax S. Www state nm us tax citizen, owes his or her allegiance to the United States. Www state nm us tax U. Www state nm us tax S. Www state nm us tax nationals include American Samoans and Northern Mariana Islanders who chose to become U. Www state nm us tax S. Www state nm us tax nationals instead of U. Www state nm us tax S. Www state nm us tax citizens. Www state nm us tax Qualifying Child Five tests must be met for a child to be your qualifying child. Www state nm us tax The five tests are: Relationship, Age, Residency, Support, and Joint return. Www state nm us tax These tests are explained next. Www state nm us tax If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Www state nm us tax See Special Rule for Qualifying Child of More Than One Person, later. Www state nm us tax Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Www state nm us tax Adopted child. Www state nm us tax   An adopted child is always treated as your own child. Www state nm us tax The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Www state nm us tax Foster child. Www state nm us tax   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Www state nm us tax Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Www state nm us tax Example. Www state nm us tax Your son turned 19 on December 10. Www state nm us tax Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Www state nm us tax Child must be younger than you or spouse. Www state nm us tax   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Www state nm us tax However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Www state nm us tax Example 1—child not younger than you or spouse. Www state nm us tax Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Www state nm us tax He is not disabled. Www state nm us tax Both you and your spouse are 21 years old, and you file a joint return. Www state nm us tax Your brother is not your qualifying child because he is not younger than you or your spouse. Www state nm us tax Example 2—child younger than your spouse but not younger than you. Www state nm us tax The facts are the same as in Example 1 except your spouse is 25 years old. Www state nm us tax Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Www state nm us tax Student defined. Www state nm us tax   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Www state nm us tax The 5 calendar months do not have to be consecutive. Www state nm us tax Full-time student. Www state nm us tax   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Www state nm us tax School defined. Www state nm us tax   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Www state nm us tax However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Www state nm us tax Vocational high school students. Www state nm us tax   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Www state nm us tax Permanently and totally disabled. Www state nm us tax   Your child is permanently and totally disabled if both of the following apply. Www state nm us tax He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Www state nm us tax A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Www state nm us tax Residency Test To meet this test, your child must have lived with you for more than half the year. Www state nm us tax There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Www state nm us tax Temporary absences. Www state nm us tax   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Www state nm us tax Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Www state nm us tax Death or birth of child. Www state nm us tax   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Www state nm us tax Child born alive. Www state nm us tax   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Www state nm us tax State or local law must treat the child as having been born alive. Www state nm us tax There must be proof of a live birth shown by an official document, such as a birth certificate. Www state nm us tax The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Www state nm us tax Stillborn child. Www state nm us tax   You cannot claim an exemption for a stillborn child. Www state nm us tax Kidnapped child. Www state nm us tax   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Www state nm us tax See Publication 501 for details. Www state nm us tax Children of divorced or separated parents (or parents who live apart). Www state nm us tax   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Www state nm us tax However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Www state nm us tax The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Www state nm us tax The child received over half of his or her support for the year from the parents. Www state nm us tax The child is in the custody of one or both parents for more than half of the year. Www state nm us tax Either of the following statements is true. Www state nm us tax The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Www state nm us tax (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Www state nm us tax If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Www state nm us tax ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. Www state nm us tax Custodial parent and noncustodial parent. Www state nm us tax   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Www state nm us tax The other parent is the noncustodial parent. Www state nm us tax   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Www state nm us tax   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Www state nm us tax Equal number of nights. Www state nm us tax   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). Www state nm us tax December 31. Www state nm us tax   The night of December 31 is treated as part of the year in which it begins. Www state nm us tax For example, December 31, 2013, is treated as part of 2013. Www state nm us tax Emancipated child. Www state nm us tax   If a child is emancipated under state law, the child is treated as not living with either parent. Www state nm us tax See Examples 5 and 6. Www state nm us tax Absences. Www state nm us tax   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Www state nm us tax But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Www state nm us tax Parent works at night. Www state nm us tax   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. Www state nm us tax On a school day, the child is treated as living at the primary residence registered with the school. Www state nm us tax Example 1—child lived with one parent for a greater number of nights. Www state nm us tax You and your child’s other parent are divorced. Www state nm us tax In 2013, your child lived with you 210 nights and with the other parent 155 nights. Www state nm us tax You are the custodial parent. Www state nm us tax Example 2—child is away at camp. Www state nm us tax In 2013, your daughter lives with each parent for alternate weeks. Www state nm us tax In the summer, she spends 6 weeks at summer camp. Www state nm us tax During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Www state nm us tax Example 3—child lived same number of nights with each parent. Www state nm us tax Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Www state nm us tax Your AGI is $40,000. Www state nm us tax Your ex-spouse's AGI is $25,000. Www state nm us tax You are treated as your son's custodial parent because you have the higher AGI. Www state nm us tax Example 4—child is at parent’s home but with other parent. Www state nm us tax Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Www state nm us tax You become ill and are hospitalized. Www state nm us tax The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Www state nm us tax Your son is treated as living with you during this 10-day period because he was living in your home. Www state nm us tax Example 5—child emancipated in May. Www state nm us tax When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Www state nm us tax As a result, he is not considered in the custody of his parents for more than half of the year. Www state nm us tax The special rule for children of divorced or separated parents does not apply. Www state nm us tax Example 6—child emancipated in August. Www state nm us tax Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Www state nm us tax She turns 18 and is emancipated under state law on August 1, 2013. Www state nm us tax Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Www state nm us tax You are the custodial parent. Www state nm us tax Written declaration. Www state nm us tax    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Www state nm us tax The noncustodial parent must attach a copy of the form or statement to his or her tax return. Www state nm us tax   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Www state nm us tax Post-1984 and pre-2009 divorce decree or separation agreement. Www state nm us tax   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Www state nm us tax The decree or agreement must state all three of the following. Www state nm us tax The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Www state nm us tax The custodial parent will not claim the child as a dependent for the year. Www state nm us tax The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Www state nm us tax   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Www state nm us tax The cover page (write the other parent's social security number on this page). Www state nm us tax The pages that include all of the information identified in items (1) through (3) above. Www state nm us tax The signature page with the other parent's signature and the date of the agreement. Www state nm us tax Post-2008 divorce decree or separation agreement. Www state nm us tax   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Www state nm us tax The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Www state nm us tax The form or statement must release the custodial parent's claim to the child without any conditions. Www state nm us tax For example, the release must not depend on the noncustodial parent paying support. Www state nm us tax    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Www state nm us tax Revocation of release of claim to an exemption. Www state nm us tax   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). Www state nm us tax For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Www state nm us tax The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Www state nm us tax Remarried parent. Www state nm us tax   If you remarry, the support provided by your new spouse is treated as provided by you. Www state nm us tax Parents who never married. Www state nm us tax   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Www state nm us tax Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Www state nm us tax This test is different from the support test to be a qualifying relative, which is described later. Www state nm us tax However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Www state nm us tax If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Www state nm us tax Worksheet 3-1. Www state nm us tax Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Www state nm us tax 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. Www state nm us tax Do not include funds provided by the state; include those amounts on line 23 instead 1. Www state nm us tax     2. Www state nm us tax Enter the amount on line 1 that was used for the person's support 2. Www state nm us tax     3. Www state nm us tax Enter the amount on line 1 that was used for other purposes 3. Www state nm us tax     4. Www state nm us tax Enter the total amount in the person's savings and other accounts at the end of the year 4. Www state nm us tax     5. Www state nm us tax Add lines 2 through 4. Www state nm us tax (This amount should equal line 1. Www state nm us tax ) 5. Www state nm us tax     Expenses for Entire Household (where the person you supported lived)       6. Www state nm us tax Lodging (complete line 6a or 6b):         a. Www state nm us tax Enter the total rent paid 6a. Www state nm us tax       b. Www state nm us tax Enter the fair rental value of the home. Www state nm us tax If the person you supported owned the home,  also include this amount in line 21 6b. Www state nm us tax     7. Www state nm us tax Enter the total food expenses 7. Www state nm us tax     8. Www state nm us tax Enter the total amount of utilities (heat, light, water, etc. Www state nm us tax not included in line 6a or 6b) 8. Www state nm us tax     9. Www state nm us tax Enter the total amount of repairs (not included in line 6a or 6b) 9. Www state nm us tax     10. Www state nm us tax Enter the total of other expenses. Www state nm us tax Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Www state nm us tax     11. Www state nm us tax Add lines 6a through 10. Www state nm us tax These are the total household expenses 11. Www state nm us tax     12. Www state nm us tax Enter total number of persons who lived in the household 12. Www state nm us tax     Expenses for the Person You Supported       13. Www state nm us tax Divide line 11 by line 12. Www state nm us tax This is the person's share of the household expenses 13. Www state nm us tax     14. Www state nm us tax Enter the person's total clothing expenses 14. Www state nm us tax     15. Www state nm us tax Enter the person's total education expenses 15. Www state nm us tax     16. Www state nm us tax Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Www state nm us tax     17. Www state nm us tax Enter the person's total travel and recreation expenses 17. Www state nm us tax     18. Www state nm us tax Enter the total of the person's other expenses 18. Www state nm us tax     19. Www state nm us tax Add lines 13 through 18. Www state nm us tax This is the total cost of the person's support for the year 19. Www state nm us tax     Did the Person Provide More Than Half of His or Her Own Support?       20. Www state nm us tax Multiply line 19 by 50% (. Www state nm us tax 50) 20. Www state nm us tax     21. Www state nm us tax Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Www state nm us tax This is the amount the person provided for his or her own support 21. Www state nm us tax     22. Www state nm us tax Is line 21 more than line 20?   No. Www state nm us tax You meet the support test for this person to be your qualifying child. Www state nm us tax If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Www state nm us tax Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Www state nm us tax    Yes. Www state nm us tax You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Www state nm us tax Stop here. Www state nm us tax        Did You Provide More Than Half?       23. Www state nm us tax Enter the amount others provided for the person's support. Www state nm us tax Include amounts provided by state, local, and other welfare societies or agencies. Www state nm us tax Do not include any amounts included on line 1 23. Www state nm us tax     24. Www state nm us tax Add lines 21 and 23 24. Www state nm us tax     25. Www state nm us tax Subtract line 24 from line 19. Www state nm us tax This is the amount you provided for the person's support 25. Www state nm us tax     26. Www state nm us tax Is line 25 more than line 20?   Yes. Www state nm us tax You meet the support test for this person to be your qualifying relative. Www state nm us tax    No. Www state nm us tax You do not meet the support test for this person to be your qualifying relative. Www state nm us tax You cannot claim an exemption for this person 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. Www state nm us tax See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Www state nm us tax   Example. Www state nm us tax You provided $4,000 toward your 16-year-old son's support for the year. Www state nm us tax He has a part-time job and provided $6,000 to his own support. Www state nm us tax He provided more than half of his own support for the year. Www state nm us tax He is not your qualifying child. Www state nm us tax Foster care payments and expenses. Www state nm us tax   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Www state nm us tax Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Www state nm us tax   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Www state nm us tax For more information about the deduction for charitable contributions, see chapter 24. Www state nm us tax If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Www state nm us tax   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Www state nm us tax Example 1. Www state nm us tax Lauren, a foster child, lived with Mr. Www state nm us tax and Mrs. Www state nm us tax Smith for the last 3 months of the year. Www state nm us tax The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Www state nm us tax They did not care for her as a trade or business or to benefit the agency that placed her in their home. Www state nm us tax The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Www state nm us tax Example 2. Www state nm us tax You provided $3,000 toward your 10-year-old foster child's support for the year. Www state nm us tax The state government provided $4,000, which is considered support provided by the state, not by the child. Www state nm us tax See Support provided by the state (welfare, food stamps, housing, etc. Www state nm us tax ) , later. Www state nm us tax Your foster child did not provide more than half of her own support for the year. Www state nm us tax Scholarships. Www state nm us tax   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Www state nm us tax Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Www state nm us tax Exception. Www state nm us tax   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Www state nm us tax Example 1—child files joint return. Www state nm us tax You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Www state nm us tax He earned $25,000 for the year. Www state nm us tax The couple files a joint return. Www state nm us tax Because your daughter and her husband file a joint return, she is not your qualifying child. Www state nm us tax Example 2—child files joint return only as a claim for refund of withheld tax. Www state nm us tax Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Www state nm us tax Neither is required to file a tax return. Www state nm us tax They do not have a child. Www state nm us tax Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Www state nm us tax The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Www state nm us tax Example 3—child files joint return to claim American opportunity credit. Www state nm us tax The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Www state nm us tax He and his wife were not required to file a tax return. Www state nm us tax However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Www state nm us tax Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Www state nm us tax The exception to the joint return test does not apply, so your son is not your qualifying child. Www state nm us tax Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Www state nm us tax This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Www state nm us tax If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Www state nm us tax Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Www state nm us tax Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Www state nm us tax The exemption for the child. Www state nm us tax The child tax credit. Www state nm us tax Head of household filing status. Www state nm us tax The credit for child and dependent care expenses. Www state nm us tax The exclusion from income for dependent care benefits. Www state nm us tax The earned income credit. Www state nm us tax The other person cannot take any of these benefits based on this qualifying child. Www state nm us tax In other words, you and the other person cannot agree to divide these benefits between you. Www state nm us tax The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Www state nm us tax Tiebreaker rules. Www state nm us tax   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Www state nm us tax If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Www state nm us tax If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Www state nm us tax If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Www state nm us tax If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Www state nm us tax If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Www state nm us tax If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Www state nm us tax If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Www state nm us tax See Example 6 . Www state nm us tax   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Www state nm us tax Example 1—child lived with parent and grandparent. Www state nm us tax You and your 3-year-old daughter Jane lived with your mother all year. Www state nm us tax You are 25 years old, unmarried, and your AGI is $9,000. Www state nm us tax Your mother's AGI is $15,000. Www state nm us tax Jane's father did not live with you or your daughter. Www state nm us tax You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Www state nm us tax Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Www state nm us tax However, only one of you can claim her. Www state nm us tax Jane is not a qualifying child of anyone else, including her father. Www state nm us tax You agree to let your mother claim Jane. Www state nm us tax This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Www state nm us tax Example 2—parent has higher AGI than grandparent. Www state nm us tax The facts are the same as in Example 1 except your AGI is $18,000. Www state nm us tax Because your mother's AGI is not higher than yours, she cannot claim Jane. Www state nm us tax Only you can claim Jane. Www state nm us tax Example 3—two persons claim same child. Www state nm us tax The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Www state nm us tax In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Www state nm us tax The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Www state nm us tax Example 4—qualifying children split between two persons. Www state nm us tax The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Www state nm us tax Only one of you can claim each child. Www state nm us tax However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Www state nm us tax For example, if you claim one child, your mother can claim the other two. Www state nm us tax Example 5—taxpayer who is a qualifying child. Www state nm us tax The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Www state nm us tax This means you are your mother's qualifying child. Www state nm us tax If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Www state nm us tax Example 6—child lived with both parents and grandparent. Www state nm us tax The facts are the same as in Example 1 except you are married to your daughter's father. Www state nm us tax The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Www state nm us tax If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Www state nm us tax Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Www state nm us tax Example 7—separated parents. Www state nm us tax You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Www state nm us tax In August and September, your son lived with you. Www state nm us tax For the rest of the year, your son lived with your husband, the boy's father. Www state nm us tax Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Www state nm us tax At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. Www state nm us tax You and your husband will file separate returns. Www state nm us tax Your husband agrees to let you treat your son as a qualifying child. Www state nm us tax This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Www state nm us tax However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Www state nm us tax As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Www state nm us tax Example 8—separated parents claim same child. Www state nm us tax The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Www state nm us tax In this case, only your husband will be allowed to treat your son as a qualifying child. Www state nm us tax This is because, during 2013, the boy lived with him longer than with you. Www state nm us tax If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Www state nm us tax If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Www state nm us tax In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Www state nm us tax As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Www state nm us tax Example 9—unmarried parents. Www state nm us tax You, your 5-year-old son, and your son's father lived together all year. Www state nm us tax You and your son's father are not married. Www state nm us tax Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Www state nm us tax Your AGI is $12,000 and your son's father's AGI is $14,000. Www state nm us tax Your son's father agrees to let you claim the child as a qualifying child. Www state nm us tax This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Www state nm us tax Example 10—unmarried parents claim same child. Www state nm us tax The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Www state nm us tax In this case, only your son's father will be allowed to treat your son as a qualifying child. Www state nm us tax This is because his AGI, $14,000, is more than your AGI, $12,000. Www state nm us tax If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Www state nm us tax If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Www state nm us tax Example 11—child did not live with a parent. Www state nm us tax You and your 7-year-old niece, your sister's child, lived with your mother all year. Www state nm us tax You are 25 years old, and your AGI is $9,300. Www state nm us tax Your mother's AGI is $15,000. Www state nm us tax Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Www state nm us tax Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Www state nm us tax However, only your mother can treat her as a qualifying child. Www state nm us tax This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Www state nm us tax Applying this special rule to divorced or separated parents (or parents who live apart). Www state nm us tax   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Www state nm us tax However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Www state nm us tax If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Www state nm us tax Example 1. Www state nm us tax You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Www state nm us tax Your AGI is $10,000. Www state nm us tax Your mother's AGI is $25,000. Www state nm us tax Your son's father did not live with you or your son. Www state nm us tax Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. Www state nm us tax Because of this, you cannot claim an exemption or the child tax credit for your son. Www state nm us tax However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Www state nm us tax You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Www state nm us tax But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Www state nm us tax (Note: The support test does not apply for the earned income credit. Www state nm us tax ) However, you agree to let your mother claim your son. Www state nm us tax This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Www state nm us tax (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Www state nm us tax ) Example 2. Www state nm us tax The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Www state nm us tax Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Www state nm us tax Example 3. Www state nm us tax The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Www state nm us tax Your mother also claims him as a qualifying child for head of household filing status. Www state nm us tax You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Www state nm us tax The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Www state nm us tax Qualifying Relative Four tests must be met for a person to be your qualifying relative. Www state nm us tax The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Www state nm us tax Age. Www state nm us tax   Unlike a qualifying child, a qualifying relative can be any age. Www state nm us tax There is no age test for a qualifying relative. Www state nm us tax Kidnapped child. Www state nm us tax   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Www state nm us tax See Publication 501 for details. Www state nm us tax Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Www state nm us tax Example 1. Www state nm us tax Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Www state nm us tax She is not your qualifying relative. Www state nm us tax Example 2. Www state nm us tax Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Www state nm us tax He is not your qualifying relative. Www state nm us tax Example 3. Www state nm us tax Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Www state nm us tax He may be your qualifying relative if the gross income test and the support test are met. Www state nm us tax Example 4. Www state nm us tax Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Www state nm us tax He is not your qualifying child because he does not meet the residency test. Www state nm us tax He may be your qualifying relative if the gross income test and the support test are met. Www state nm us tax Child of person not required to file a return. Www state nm us tax   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Www state nm us tax Example 1—return not required. Www state nm us tax You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Www state nm us tax Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Www state nm us tax Both your friend and her child are your qualifying relatives if the support test is met. Www state nm us tax Example 2—return filed to claim refund. Www state nm us tax The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Www state nm us tax She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Www state nm us tax Both your friend and her child are your qualifying relatives if the support test is met. Www state nm us tax Example 3—earned income credit claimed. Www state nm us tax The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Www state nm us tax Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Www state nm us tax Child in Canada or Mexico. Www state nm us tax   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Www state nm us tax If the child does not live with you, the child does not meet the residency test to be your qualifying child. Www state nm us tax However, the child may still be your qualifying relative. Www state nm us tax If the persons the child does live with are not U. Www state nm us tax S. Www state nm us tax citizens and have no U. Www state nm us tax S. Www state nm us tax gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Www state nm us tax If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Www state nm us tax   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Www state nm us tax S. Www state nm us tax citizen, U. Www state nm us tax S. Www state nm us tax resident alien, or U. Www state nm us tax S. Www state nm us tax national. Www state nm us tax There is an exception for certain adopted children who lived with you all year. Www state nm us tax See Citizen or Resident Test , earlier. Www state nm us tax Example. Www state nm us tax You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Www state nm us tax You are single and live in the United States. Www state nm us tax Your mother is not a U. Www state nm us tax S. Www state nm us tax citizen and has no U. Www state nm us tax S. Www state nm us tax income, so she is not a “taxpayer. Www state nm us tax ” Your children are not your qualifying children because they do not meet the residency test. Www state nm us tax But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Www state nm us tax You may also be able to claim your mother as a dependent if the gross income and support tests are met. Www state nm us tax Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Www state nm us tax If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Www state nm us tax However, see Personal Exemptions , earlier. Www state nm us tax Relatives who do not have to live with you. Www state nm us tax   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Www state nm us tax Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Www state nm us tax (A legally adopted child is considered your child. Www state nm us tax ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Www state nm us tax Your father, mother, grandparent, or other direct ancestor, but not foster parent. Www state nm us tax Your stepfather or stepmother. Www state nm us tax A son or daughter of your brother or sister. Www state nm us tax A son or daughter of your half brother or half sister. Www state nm us tax A brother or sister of your father or mother. Www state nm us tax Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Www state nm us tax Any of these relationships that were established by marriage are not ended by death or divorce. Www state nm us tax Example. Www state nm us tax You and your wife began supporting your wife's father, a widower, in 2006. Www state nm us tax Your wife died in 2012. Www state nm us tax Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Www state nm us tax You can claim him as a dependent if all other tests are met, including the gross income test and support test. Www state nm us tax Foster child. Www state nm us tax   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Www state nm us tax Joint return. Www state nm us tax   If you file a joint return, the person can be related to either you or your spouse. Www state nm us tax Also, the person does not need to be related to the spouse who provides support. Www state nm us tax   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Www state nm us tax However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Www state nm us tax Temporary absences. Www state nm us tax   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Www state nm us tax   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Www state nm us tax Death or birth. Www state nm us tax   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Www state nm us tax The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Www state nm us tax The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Www state nm us tax   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Www state nm us tax Example. Www state nm us tax Your dependent mother died on January 15. Www state nm us tax She met the tests to be your qualifying relative. Www state nm us tax The other tests to claim an exemption for a dependent were also met. Www state nm us tax You can claim an exemption for her on your return. Www state nm us tax Local law violated. Www state nm us tax   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Www state nm us tax Example. Www state nm us tax Your girlfriend lived with you as a member of your household all year. Www state nm us tax However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Www state nm us tax Therefore, she does not meet this test and you cannot claim her as a dependent. Www state nm us tax Adopted child. Www state nm us tax   An adopted child is always treated as your own child. Www state nm us tax The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Www state nm us tax Cousin. Www state nm us tax   Your cousin meets this test only if he or she lives with you all year as a member of your household. Www state nm us tax A cousin is a descendant of a brother or sister of your father or mother. Www state nm us tax Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Www state nm us tax Gross income defined. Www state nm us tax   Gross income is all income in the form of money, property, and services that is not exempt from tax. Www state nm us tax   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Www state nm us tax   Gross receipts from rental property are gross income. Www state nm us tax Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Www state nm us tax   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Www state nm us tax    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Www state nm us tax Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Www state nm us tax For more information about scholarships, see chapter 12. Www state nm us tax   Tax-exempt income, such as certain social security benefits, is not included in gross income. Www state nm us tax Disabled dependent working at sheltered workshop. Www state nm us tax   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Www state nm us tax The availability of medical care at the workshop must be the main reason for the individual's presence there. Www state nm us tax Also, the income must come solely from activities at the workshop that are incident to this medical care. Www state nm us tax   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Www state nm us tax S. Www state nm us tax possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Www state nm us tax “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Www state nm us tax Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Www state nm us tax However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Www state nm us tax How to determine if support test is met. Www state nm us tax   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Www state nm us tax This includes support the person provided from his or her own funds. Www state nm us tax   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Www state nm us tax Person's own funds not used for support. Www state nm us tax   A person's own funds are not support unless they are actually spent for support. Www state nm us tax Example. Www state nm us tax Your mother received $2,400 in social security benefits and $300 in interest. Www state nm us tax She paid $2,000 for lodging and $400 for recreation. Www state nm us tax She put $300 in a savings account. Www state nm us tax Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Www state nm us tax If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Www state nm us tax Child's wages used for own support. Www state nm us tax   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Www state nm us tax Year support is provided. Www state nm us tax   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Www state nm us tax   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Www state nm us tax Armed Forces dependency allotments. Www state nm us tax   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Www state nm us tax If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Www state nm us tax Example. Www state nm us tax You are in the Armed Forces. Www state nm us tax You authorize an allotment for your widowed mother that she uses to support herself and her sister. Www state nm us tax If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Www state nm us tax Tax-exempt military quarters allowances. Www state nm us tax   These allowances are treated the same way as dependency allotments in figuring support. Www state nm us tax The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Www state nm us tax Tax-exempt income. Www state nm us tax   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Www state nm us tax Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Www state nm us tax Example 1. Www state nm us tax You provide $4,000 toward your mother's support during the year. Www state nm us tax She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Www state nm us tax She uses all these for her support. Www state nm us tax You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Www state nm us tax Example 2. Www state nm us tax Your niece takes out a student loan of $2,500 a