Artículo Death or birth.. Death or birth.

id="en_US_2024_publink1000170838"> Death or birth. You may be eligible to file as a qualifying surviving spouse if the child who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year the child was alive. Adopted child. You may be eligible to file as a qualifying surviving spouse if the child who qualifies you for this filing status was adopted in 2025 or was lawfully placed with you for legal adoption by you in 2025. The child is considered to have lived with you for all of 2025 if your main home was this child’s main home for the entire time since this child was adopted or placed with you in 2025. Kidnapped child. You may be eligible to file as a qualifying surviving spouse even if the child who qualifies you for this filing status has been kidnapped. See Pub. 501 for more information. . As mentioned earlier, the filing status qualifying surviving spouse is available for only 2 years following the year your spouse died. . 3. Dependents Introduction This chapter discusses the following topics. Dependents—You can generally claim your qualifying child or qualifying relative as a dependent. Social security number (SSN) requirement for dependents—You must list the SSN of any person you claim as a dependent. How to claim dependents. On page 1 of your Form 1040 or 1040-SR, enter the names of your dependents in the Dependents section. Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 526 Charitable Contributions Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Dependents The term “dependent” means: A qualifying child, or A qualifying relative. The terms “ qualifying child ” and “ qualifying relative ” are defined later. All the requirements for claiming a dependent are summarized in Table 3-1 . Table 3-1. Overview of the Rules for Claiming a Dependent Caution. This table is only an overview of the rules. For details, see the rest of this chapter. You can’t claim any dependents if you (or your spouse if filing jointly) could be claimed as a dependent by another taxpayer, unless that taxpayer files a return only to claim a refund of withheld income tax or estimated tax paid. You can’t claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. 1 You can’t claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tests To Be a Qualifying Child Tests To Be a Qualifying Relative 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. 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. The child must have lived with you for more than half of the year. 2 The child must not have provided more than half of the child’s own support for the year. The child must not be filing a joint return for the year (unless that joint return is filed only to get a refund of income tax withheld or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, generally only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. The person can’t be your qualifying child or the qualifying child of any other taxpayer. The person either (a) must be related to you in one of the ways listed under Relatives who don’t have to live with you , or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). The person's gross income for the year must be less than $5,200. 3 You must provide more than half of the person's total support for the year. 4 1 There is an exception for certain adopted children . 2 There are exceptions for temporary absences , children who were born or died during the year , children who were adopted or lawfully placed for adoption during the year, children who are eligible foster children placed during the year, children of divorced or separated parents (or parents who live apart) , and kidnapped children . 3 There is an exception if the person is disabled and has income from a sheltered workshop . 4 There are exceptions for multiple support agreements , children of divorced or separated parents (or parents who live apart) , and kidnapped children . Housekeepers, maids, or servants. If these people work for you, you can’t claim them as dependents. Child tax credit. 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 that child as a dependent. For more information, see chapter 14 . Credit for other dependents. You may be entitled to a credit for other dependents for each qualifying child who does not qualify you for the child tax credit and for each qualifying relative. For more information, see chapter 14 . Exceptions Even if you have a qualifying child or qualifying relative, you can claim that person as a dependent only if these three tests are met. Dependent taxpayer test . Joint return test . Citizen or resident test . These three tests are explained in detail here. Dependent Taxpayer Test If you can be claimed as a dependent by another taxpayer, you can’t claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you can’t claim that person as a dependent. If you are filing a joint return and your spouse can be claimed as a dependent by another taxpayer, you and your spouse can’t claim any dependents on your joint return. Exception. If you can be claimed as a dependent by another taxpayer, you can claim someone else as a dependent if the person who can claim you (or your spouse if filing a joint return) as a dependent files a return only to claim a refund of income tax withheld or estimated tax paid. Joint Return Test You generally can’t claim a married person as a dependent if that person files a joint return. Exception. You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—Child files joint return. You supported your 18-year-old child who lived with you all year while your child’s spouse was in the Armed Forces. Your child’s spouse earned $35,000 for the year. The couple files a joint return. You can’t claim your child as a dependent. Example 2—Child files joint return only as claim for refund of withheld tax. Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They don’t have a child. Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so you aren't disqualified from claiming each of them as a dependent just because they file a joint return. You can claim each of them as a dependent if all the other tests to do so are met. Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 , except no taxes were taken out of your child’s pay or your child’s spouse’s pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because they filed a joint return claiming the American opportunity credit, they aren't filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so you can’t claim either of them as a dependent. Citizen or Resident Test You generally can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an exception for certain adopted children, as explained next. Exception for adopted child. If you are a U.S. citizen or U.S. national who has legally adopted a child who isn't a U.S. citizen, U.S. resident alien, or U.S. national, this test is met if the child lived with you as a member of your household all year. This exception also applies if the child was lawfully placed with you for legal adoption and the child lived with you for the rest of the year after placement. Child's place of residence. Children are usually citizens or residents of the country of their parents. If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Foreign students' place of residence. Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally aren't U.S. residents and don’t meet this test. You can’t claim them as dependents. However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. See Expenses Paid for Student Living With You in Pub. 526. U.S. national. A U.S. national is an individual who, although not a U.S. citizen, owes their allegiance to the United States. U.S. nationals