Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the filing requirements for most taxpayers.
Standard deduction increased. The standard deduction for taxpayers who don't itemize their deductions on Schedule A (Form 1040) is higher for 2023 than it was for 2022. The amount depends on your filing status. You can use the 2023 Standard Deduction Tables near the end of this publication to figure your standard deduction.
Future developments. Information about any future developments affecting Pub. 501 (such as legislation enacted after we release it) will be posted at IRS.gov/Pub501.
Taxpayer identification number for aliens. If you are a nonresident or resident alien and you don't have and aren't eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Your spouse may also need an ITIN if your spouse doesn't have and isn't eligible to get an SSN. See Form W-7, Application for IRS Individual Taxpayer Identification Number. Also see Social Security Numbers (SSNs) for Dependents , later.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction.
Who Must File explains who must file an income tax return. If you have little or no gross income, reading this section will help you decide if you have to file a return.
Who Should File helps you decide if you should file a return, even if you aren't required to do so.
Filing Status helps you determine which filing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate.
Dependents explains the difference between a qualifying child and a qualifying relative. Other topics include the SSN requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents.
Standard Deduction gives the rules and dollar amounts for the standard deduction—a benefit for taxpayers who don't itemize their deductions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions.
How To Get Tax Help explains how to get tax help from the IRS.
This publication is for U.S. citizens and resident aliens only. If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens. The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Pub. 519.
Nonresident aliens.
If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U.S. citizens. See Pub. 519.
Comments and suggestions.
We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.
Publication
Form (and Instructions)
If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. You must also file if one of the situations described in Table 3 applies. The filing requirements apply even if you owe no tax.
| IF your filing status is. | AND at the end of 2023 you were. * | THEN file a return if your gross income was at least. ** |
| single | under 65 | $13,850 |
| 65 or older | $15,700 | |
| head of household | under 65 | $20,800 |
| 65 or older | $22,650 | |
| married filing jointly *** | under 65 (both spouses) | $27,700 |
| 65 or older (one spouse) | $29,200 | |
| 65 or older (both spouses) | $30,700 | |
| married filing separately | any age | $5 |
| qualifying surviving spouse | under 65 | $27,700 |
| 65 or older | $29,200 | |
| * If you were born before January 2, 1959, you're considered to be 65 or older at the end of 2023. (If your spouse died in 2023, see Death of spouse, later. If you're preparing a return for someone who died in 2023, see Death of taxpayer, later.) | ||
| ** Gross income means all income you receive in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don't include any social security benefits unless (a) you're married filing a separate return and you lived with your spouse at any time during 2023, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 and 1040-SR instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7; or Schedule F, line 9. But in figuring gross income, don't reduce your income by any losses, including any loss on Schedule C, line 7; or Schedule F, line 9. | ||
| *** If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. | ||
You may have to pay a penalty if you are required to file a return but fail to do so. If you willfully fail to file a return, you may be subject to criminal prosecution.
Gross income.
Gross income is all income you receive in the form of money, goods, property, and services that isn't exempt from tax. If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. For a list of community property states, see Community property states under Married Filing Separately , later.
Self-employed persons.
If you are self-employed in a business that provides services (where products aren't a factor), your gross income from that business is the gross receipts. If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from investments and from incidental or outside operations or sources.
Filing status.
Your filing status generally depends on whether you are single or married. Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Filing status is discussed in detail later in this publication.
Age.
Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. For 2023, you are 65 or older if you were born before January 2, 1959.
You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead.
You must file an income tax return for a decedent (a person who died) if both of the following are true.
For more information, see Final Income Tax Return for Decedent—Form 1040 or 1040-SR in Pub. 559.
Death of spouse.
If your spouse died in 2023, read this before using Table 1 or Table 2 to find whether you must file a 2023 return. Consider your spouse to be 65 or older at the end of 2023 only if your spouse was 65 or older at the time of death. Even if your spouse was born before January 2, 1959, your spouse isn't considered 65 or older at the end of 2023 unless your spouse was 65 or older at the time of death.
A person is considered to reach age 65 on the day before the person’s 65th birthday.
Example.
Your spouse was born on February 14, 1958, and died on February 13, 2023. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2023, your spouse isn't considered age 65 at the time of death and is not 65 or older at the end of 2023.
Death of taxpayer.
If you are preparing a return for someone who died in 2023, read this before using Table 1 or Table 2. Consider the taxpayer to be 65 or older at the end of 2023 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1959, the taxpayer isn't considered 65 or older at the end of 2023 unless the taxpayer was 65 or older at the time of death.
A person is considered to reach age 65 on the day before the person’s 65th birthday.
See Dependents to find out if you are a dependent.
To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. For more information on special tax rules that may apply to you, see Pub. 54.
If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you must generally file a U.S. income tax return for any year in which you meet the income requirements. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico.
If you are a bona fide resident of Puerto Rico for the whole year, your U.S. gross income doesn't include income from sources within Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or any U.S. agency. If you receive income from Puerto Rican sources that isn't subject to U.S. tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U.S. income tax return.
For more information, see Pub. 570.
If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special rules may apply when determining whether you must file a U.S. federal income tax return. In addition, you may have to file a return with the individual territory government. See Pub. 570 for more information.
A person who is a dependent may still have to file a return. It depends on the person’s earned income, unearned income, and gross income. For details, see Table 2. A dependent must also file if one of the situations described in Table 3 applies.
Responsibility of parent.
If a dependent child must file an income tax return but can't file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. If the child can't sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child.”
Earned income.
Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a taxable scholarship. See chapter 1 of Pub. 970 for more information on taxable and nontaxable scholarships.
Child's earnings.
Amounts a child earns by performing services are included in the child’s gross income and not the gross income of the parent. This is true even if under local law the child's parent has the right to the earnings and may actually have received them. But if the child doesn't pay the tax due on this income, the parent is liable for the tax.
Unearned income.
Unearned income includes income such as interest, dividends, and capital gains. Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income.
Election to report child's unearned income on parent's return.
You may be able to include your child's interest and dividend income on your tax return. If you do this, your child won't have to file a return. To make this election, all of the following conditions must be met.
For more information, see Form 8814, Parents’ Election To Report Child’s Interest and Dividends, and its instructions.
You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. See Table 3 for those other situations when you must file.
| You must file a return if any of the conditions below apply. | ||
| 1. | You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following. (See the instructions for Schedule 2 (Form 1040).) | |
| a. | Alternative minimum tax. | |
| b. | Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. | |
| c. | Social security or Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. | |
| d. | Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. | |
| e. | Household employment taxes. | |
| f. | Recapture taxes. | |
| 2. | You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. | |
| 3. | You had net earnings from self-employment of at least $400. | |
| 4. | You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. | |
| 5. | Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. | |
| 6. | You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). | |
Even if you don't have to file, you should file a tax return if you can get money back. For example, you should file if one of the following applies.
Form 1099-B received.
Even if you aren't required to file a return, you should consider filing if all of the following apply.
You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. You also use your filing status to determine whether you are eligible to claim certain other deductions and credits.
There are five filing statuses.
In general, your filing status depends on whether you are considered unmarried or married.
Unmarried persons.
You are considered unmarried for the whole year if, on the last day of your tax year, you are either:
State law governs whether you are married or legally separated under a divorce or separate maintenance decree.
Divorced persons.
If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year.
Divorce and remarriage.
If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years.
Annulled marriages.
If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. File amended returns (Form(s) 1040-X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Generally, for a credit or refund, you must file Form(s) 1040-X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1.
Head of household or qualifying surviving spouse.
If you are considered unmarried, you may be able to file as head of household or as a qualifying surviving spouse. See Head of Household and Qualifying Surviving Spouse , later, to see if you qualify.
Married persons.
If you are considered married, you and your spouse can file a joint return or separate returns.
Considered married.
You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests.
Spouse died during the year.
If your spouse died during the year, you are considered married for the whole year for filing status purposes.
If you didn't remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. For the next 2 years, you may be entitled to the special benefits described later under Qualifying Surviving Spouse .
If you remarried before the end of the tax year, you can file a joint return with your new spouse. Your deceased spouse's filing status is married filing separately for that year.
Married persons living apart.
If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you aren't divorced or legally separated. If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher and your tax may be lower. See Head of Household , later.
Your filing status is single if you are considered unmarried and you don't qualify for another filing status. To determine your marital status, see Marital Status , earlier.
Spouse died before January 1, 2023.
Your filing status may be single if your spouse died before January 1, 2023, and you didn't remarry before the end of 2023. You may, however, be able to use another filing status that will give you a lower tax. See Head of Household and Qualifying Surviving Spouse , later, to see if you qualify.
On Form 1040 or 1040-SR, show your filing status as single by checking the “Single” box on the Filing Status line near the top of the form. Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax.
You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. You can file a joint return even if one of you had no income or deductions.
If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Also, your standard deduction (if you don't itemize deductions) may be higher, and you may qualify for tax benefits that don't apply to other filing statuses.
On Form 1040 or 1040-SR, show your filing status as married filing jointly by checking the “Married filing jointly” box on the Filing Status line near the top of the form. Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax.
. If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). You can choose the method that gives the two of you the lower combined tax unless you are required to file separately. .
Spouse died.
If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. See Spouse died during the year under Married persons , earlier.
If your spouse died in 2024 before filing a 2023 return, you can choose married filing jointly as your filing status on your 2023 return.
Divorced persons.
If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you can't choose married filing jointly as your filing status.
Both you and your spouse must include all of your income and deductions on your joint return.
Accounting period.
Both of you must use the same accounting period, but you can use different accounting methods.
Joint responsibility.
Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.
You may want to file separately if:
Divorced taxpayer.
You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns.
Relief from joint responsibility.
In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. You can ask for relief no matter how small the liability.
There are three types of relief available.
You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Pub. 971 explains the kinds of relief and who may qualify for them.
Signing a joint return.
For a return to be considered a joint return, both spouses must generally sign the return.
Spouse died before signing.
If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return.
Spouse away from home.
If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time.
Injury or disease prevents signing.
If your spouse can't sign because of injury or disease and tells you to sign for them, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Spouse.” Be sure to sign in the space provided for your signature. Attach a dated statement, signed by you, to the return. The statement should include the form number of the return you are filing, the tax year, and the reason your spouse can't sign, and it should state that your spouse has agreed to your signing for them.
Signing as guardian of spouse.
If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian.
Spouse in combat zone.
You can sign a joint return for your spouse if your spouse can't sign because they are serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you don't have a power of attorney or other statement. Attach a signed statement to your return explaining that your spouse is serving in a combat zone. For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Pub. 3, Armed Forces' Tax Guide.
Power of attorney (POA).
In order for you to sign a return for your spouse in any of these cases, you must attach to the return a POA that authorizes you to sign for your spouse. You can use a POA that states that you have been granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that you are granted authority to sign the return.
Nonresident alien or dual-status alien.
Generally, a married couple can't file a joint return if either one is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. See chapter 1 of Pub. 519.
You can choose married filing separately as your filing status if you are married. This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return.
If you and your spouse don't agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later.
You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later under Head of Household ). This can apply to you even if you aren't divorced or legally separated. If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim certain tax benefits, and your standard deduction will be higher. The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. See Head of Household , later, for more information.
. You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). This way, you can make sure you are using the filing status that results in the lowest combined tax. When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. .
How to file.
If you file a separate return, you generally report only your own income, credits, and deductions.
Select this filing status by checking the “Married filing separately” box on the Filing Status line near the top of Form 1040 or 1040-SR. Enter your spouse's full name in the entry space at the bottom of the Filing Status section and enter your spouse's SSN or ITIN in the space for spouse's SSN on Form 1040 or 1040-SR. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes. For electronic filing, enter the spouse's name or “NRA” if the spouse doesn't have an SSN or ITIN in the entry space below the filing status checkboxes. Use the Married filing separately column of the Tax Table, or Section C of the Tax Computation Worksheet, to figure your tax.
If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for.
. There are special rules that allow a separated spouse to claim the earned income credit under certain circumstances. See the line 27 instructions in the Instructions for Form 1040 and Schedule EIC (Form 1040) to see if you meet the qualifications to claim the earned income credit even though you are married and don’t file a joint return. .
Adjusted gross income (AGI) limits.
If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses.
Individual retirement arrangements (IRAs).
You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse was covered by an employee retirement plan at work during the year. Your deduction is reduced or eliminated if your income is more than a certain amount. This amount is much lower for married individuals who file separately and lived together at any time during the year. For more information, see How Much Can You Deduct? in chapter 1 of Pub. 590-A.
Rental activity losses.
If you actively participated in a passive rental real estate activity that produced a loss, you can generally deduct the loss from your nonpassive income up to $25,000. This is called a special allowance. However, married persons filing separate returns who lived together at any time during the year can't claim this special allowance. Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. See Rental Activities in Pub. 925, Passive Activity and At-Risk Rules.
Community property states.
Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you live in a community property state and file separately, your income may be considered separate income or community income for income tax purposes. See Pub. 555.
You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040-X.
You can generally change to a joint return any time within 3 years from the due date of the separate return or returns. This doesn't include any extensions. A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status.
Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.
Exception.
A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has 1 year from the due date (including extensions) of the return to make the change. See Pub. 559 for more information on filing income tax returns for a decedent.
You may be able to file as head of household if you meet all the following requirements.
. If you qualify to file as head of household, your tax rate will usually be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately. .
How to file.
Indicate your choice of this filing status by checking the “Head of household” box on the Filing Status line near the top of Form 1040 or 1040-SR. If the child who qualifies you for this filing status isn't claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child's name in the entry space at the bottom of the Filing Status section. Use the Head of a household column of the Tax Table, or Section D of the Tax Computation Worksheet, to figure your tax.
To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.
You may be considered unmarried for the purpose of using head of household status but not for other purposes, such as claiming the EIC. Different tests apply depending on the tax benefit you claim.
. If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. See Pub. 555 for more information. .
Nonresident alien spouse.
You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don't choose to treat your nonresident spouse as a resident alien. However, your spouse isn't a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as head of household.
Choice to treat spouse as resident.
You are considered married if you choose to treat your spouse as a resident alien. See chapter 1 of Pub. 519.
To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1.
| Amount You Paid | Total Cost | |
| Property taxes | $ | $ |
| Mortgage interest expense | _____ | _____ |
| Rent | _____ | _____ |
| Utility charges | _____ | _____ |
| Repairs/maintenance | _____ | _____ |
| Property insurance | _____ | _____ |
| Food eaten in the home | _____ | _____ |
| Other household expenses | _____ | _____ |
| Totals | $ | $ |
| Minus total amount you paid | () | |
| Amount others paid | $ | |
| Note. TANF and other governmental payments. Under proposed Treasury regulations, if you received Temporary Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support another person, those payments are considered support you provided for that person, rather than support provided by the government or other third party. If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. | ||
Costs you include.
Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home.
Costs you don't include.
Don't include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Also don't include the value of your services or those of a member of your household.
See Table 4 to see who is a qualifying person. Any person not described in Table 4 isn't a qualifying person.
Example 1—child.
Your unmarried child lived with you all year and was 18 years old at the end of the year. Your child didn't provide more than half of their own support and doesn't meet the tests to be a qualifying child of anyone else. As a result, this child is your qualifying child (see Qualifying Child , later) and, because this child is single, this is your qualifying person for head of household purposes.
Example 2—child who isn't qualifying person.
The facts are the same as in Example 1 , except your child was 25 years old at the end of the year and your child’s gross income was $5,000. Because your child doesn't meet the age test (explained later under Qualifying Child ), your child isn't your qualifying child. Because the child doesn't meet the gross income test (explained later under Qualifying Relative ), the child isn't your qualifying relative. As a result, this child isn't your qualifying person for head of household purposes.
Example 3—your friend.
Your friend lived with you all year. Even though your friend may be your qualifying relative if the gross income and support tests (explained later) are met, your friend isn't your qualifying person for head of household purposes because your friend isn't related to you in one of the ways listed under Relatives who don't have to live with you , later. See Table 4.
Example 4—friend's child.
The facts are the same as in Example 3 , except your friend's 10-year-old child also lived with you all year. Your friend’s child isn't your qualifying child and, because the child is your friend's qualifying child, your friend’s child isn't your qualifying relative (see Not a Qualifying Child Test , later). As a result, your friend’s child isn't your qualifying person for head of household purposes.
Home of qualifying person.
Generally, the qualifying person must live with you for more than half of the year.
Special rule for parent.
If your qualifying person is your parent, you may be eligible to file as head of household even if your parent doesn't live with you. However, you must be able to claim your parent as a dependent. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your parent.
If you pay more than half the cost of keeping your parent in a rest home or home for the elderly, that counts as paying more than half the cost of keeping up your parent's main home.
Death or birth.
You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following.
Example.
You are unmarried. Your parent, who you claim as a dependent, lived in an apartment alone. Your parent died on September 2. The cost of the upkeep of the apartment for the year until your parent’s death was $6,000. You paid $4,000 and your sibling paid $2,000. Your sibling made no other payments toward your parent’s support. Your parent had no income. Because you paid more than half of the cost of keeping up your parent’s apartment from January 1 until your parent’s death, and you can claim your parent as a dependent, you can file as head of household.
Temporary absences.
You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence.
Adopted child or foster child.
You may be eligible to file as head of household if the person who qualifies you for this filing status was an adopted child or foster child and you kept up a home for this person in 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023. The person is considered to have lived with you for more than half of 2023 if your main home was this person's main home for more than half the time since the child was adopted or placed with you in 2023.
Kidnapped child.
You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. You can claim head of household filing status if all the following statements are true.
This treatment applies for all years until the earlier of:
If your spouse died in 2023, you can use married filing jointly as your filing status for 2023 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Married Filing Jointly , earlier.
You may be eligible to use qualifying surviving spouse as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2022 and you haven't remarried, you may be able to use this filing status for 2023 and 2024. The rules for using this filing status are explained in detail here.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you don't itemize deductions). It doesn't entitle you to file a joint return.
How to file.
Indicate your choice of this filing status by checking the “Qualifying surviving spouse” box on the Filing Status line near the top of Form 1040 or 1040-SR. If the child who qualifies you for this filing status isn’t claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child’s name in the entry space at the bottom of the Filing Status section. Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax.
Eligibility rules.
You are eligible to file your 2023 return as a qualifying surviving spouse if you meet all the following tests.
If the child isn’t claimed as your dependent in the Dependents section on Form 1040 or 1040-SR, enter the child’s name in the entry space at the bottom of the Filing Status section. If you don’t enter the name, it will take us longer to process your return.
Example.
Your spouse died in 2021 and you haven’t remarried. During 2022 and 2023, you continued to keep up a home for you and your child who lives with you and whom you can claim as a dependent. For 2021, you were entitled to file a joint return for you and your deceased spouse. For 2022 and 2023, you can file as a qualifying surviving spouse. After 2023, you can file as head of household if you qualify.
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 you adopted in 2023 or was lawfully placed with you for legal adoption by you in 2023. The child is considered to have lived with you for all of 2023 if your main home was this child's main home for the entire time since this child was adopted or placed with you in 2023.
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. You can claim qualifying surviving spouse filing status if all the following statements are true.
. As mentioned earlier, the filing status qualifying surviving spouse is available for only 2 years following the year your spouse died. .
The term “dependent” means:
All the requirements for claiming a dependent are summarized in Table 5.
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 the Instructions for Form 1040.
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 the Instructions for Form 1040.
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.
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.
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 file 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 dependents 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.
You generally can't claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico. 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 allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.
Five tests must be met for a child to be your qualifying child. The five tests are:
These tests are explained next.. If a child meets the five tests to be the qualifying child of more than one person, there are rules you must use to determine which person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later. .
To meet this test, a child must be:
Adopted child.
An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.
Foster child.
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.
To meet this test, a child must be:
Example.
Your child turned 19 on December 10. Unless this child was permanently and totally disabled or a student, this child doesn't meet the age test because, at the end of the year, this child wasn't under age 19.
Child must be younger than you or your spouse.
To be your qualifying child, a child who isn't permanently and totally disabled must be younger than you. However, if you are married filing jointly, the child must be younger than you or your spouse but doesn't have to be younger than both of you.
Example 1—child not younger than you or your spouse.
Your 23-year-old sibling, who is a student and unmarried, lives with you and your spouse, who provide more than half of your sibling’s support. Your sibling isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your sibling isn't your qualifying child because your sibling isn't younger than you or your spouse.
Example 2—child younger than your spouse but not younger than you.
The facts are the same as in Example 1 , except your spouse is 25 years old. Because your sibling is younger than your spouse and you and your spouse are filing a joint return, your sibling is your qualifying child, even though your sibling isn't younger than you.
Student defined.
To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:
Full-time student.
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.
School defined.
A school can be an elementary school, a junior or senior high school, a college, a university, or a technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn't count as a school.
Vocational high school students.
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.
Permanently and totally disabled.
Your child is permanently and totally disabled if both of the following apply.
To meet this test, your child must have lived with you for more than half the year. There are exceptions for temporary absences, children who were born or died during the year, adopted or foster children, kidnapped children, and children of divorced or separated parents.
Temporary absences.
Your child is considered to have lived with you during periods of time when one of you, or both, is temporarily absent due to special circumstances, such as:
Death or birth of child.
A child who was born or died during the year is treated as having lived with you more than half the year if your home was the child's home more than half the time the child was alive during the year. The same is true if the child lived with you more than half the year except for any required hospital stay following birth.
Child born alive.
You may be able to claim as a dependent a child born alive during the year, even if the child lived only for a moment. State or local law must treat the child as having been born alive. There must be proof of a live birth shown by an official document, such as a birth certificate. The child must be your qualifying child or qualifying relative, and all the other tests to claim the child as a dependent must be met.
Stillborn child.
You can't claim a stillborn child as a dependent.
Adopted child or foster child.
You can treat your adopted child or foster child as meeting the residency test as follows if you adopted the child in 2023, the child was lawfully placed with you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023. This child is considered to have lived with you for more than half of 2023 if your main home was this child's main home for more than half the time since this child was adopted or placed with you in 2023.
Kidnapped child.
You can treat your child as meeting the residency test even if the child has been kidnapped, but the following statements must be true.
This treatment applies for all years until the earlier of:
Children of divorced or separated parents (or parents who live apart).
In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true.
If statements (1) through (4) are all true, only the noncustodial parent can:
However, this doesn’t allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) , later.
Example—earned income credit.
Even if statements (1) through (4) are all true and the custodial parent signs Form 8332 or a substantially similar statement that the custodial parent won’t claim the child as a dependent for 2023, this doesn’t allow the noncustodial parent to claim the child as a qualifying child for the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit.
Custodial parent and noncustodial parent.
The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent.
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.
A child is treated as living with a parent for a night if the child sleeps:
Equal number of nights.
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 AGI.
December 31.
The night of December 31 is treated as part of the year in which the night begins. For example, the night of December 31, 2023, is treated as part of 2023.
Emancipated child.
If a child is emancipated under state law, the child is treated as not living with either parent. See Examples 5 and 6.
Absences.
If a child wasn't 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. But if it can't 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.
Parent works at night.
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. On a school day, the child is treated as living at the primary residence registered with the school.
Example 1—child lived with one parent for a greater number of nights.
You and your child’s other parent are divorced. In 2023, your child lived with you 210 nights and with the other parent 155 nights. You are the custodial parent.
Example 2—child is away at camp.
In 2023, your child lives with each parent for alternate weeks. In the summer, your child spends 6 weeks at summer camp. During those 6 weeks, your child is treated as living with you for 3 weeks and with your child’s other parent, your ex-spouse, for 3 weeks because this is how long the child would have lived with each parent if the child had not attended summer camp.
Example 3—child lived same number of nights with each parent.
Your child lived with you 180 nights during the year and lived the same number of nights with the child’s other parent, your ex-spouse. Your AGI is $40,000. Your ex-spouse's AGI is $25,000. You are treated as your child's custodial parent because you have the higher AGI.
Example 4—child is at parent’s home but with other parent.
Your child normally lives with you during the week and with the child’s other parent, your ex-spouse, every other weekend. You become ill and are hospitalized. The other parent lives in your home with your child for 10 consecutive days while you are in the hospital. Your child is treated as living with you during this 10-day period because your child was living in your home.
Example 5—child emancipated in May.
Your child turned 18 in May 2023 and became emancipated under the law of the state where your child lives. As a result, your child isn't considered in the custody of either parent for more than half of the year. The special rule for children of divorced or separated parents doesn't apply.
Example 6—child emancipated in August.
Your child lives with you from January 1, 2023, until May 31, 2023, and lives with the child’s other parent, your ex-spouse, from June 1, 2023, through the end of the year. Your child turns 18 and is emancipated under state law on August 1, 2023. Because your child is treated as not living with either parent beginning on August 1, your child is treated as living with you the greater number of nights in 2023. You are the custodial parent.
Written declaration.
The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release a claim to an exemption for a child to the noncustodial parent. Although the exemption amount is zero for tax year 2023, this release allows the noncustodial parent to claim the child tax credit, credit for other dependents, or additional child tax credit, if applicable, for the child. The noncustodial parent must attach a copy of the form or statement to their tax return.
The release can be for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration.
Post-1984 and pre-2009 divorce decree or separation agreement.
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. The decree or agreement must state all three of the following.
The noncustodial parent must attach all of the following pages of the decree or agreement to their tax return.
Post-2008 divorce decree or separation agreement.
The noncustodial parent can't attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. 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, and the noncustodial parent must attach a copy to their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.
. The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. .
Revocation of release of claim to an exemption.
The custodial parent can revoke a release of claim to an exemption. For the revocation to be effective for 2023, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2022 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to their return for each tax year the custodial parent claims the child as a dependent as a result of the revocation.
Remarried parent.
If you remarry, the support provided by your new spouse is treated as provided by you.
Parents who never married.
This rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year.
To meet this test, the child can't have provided more than half of the child’s own support for the year.
This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of their own support, you may find Worksheet 2 helpful.
Example.
You provided $4,000 toward your 16-year-old child's support for the year and the child provided $6,000. Your child provided more than half their own support. This child isn't your qualifying child.
Foster care payments and expenses.
Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 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.
If you aren't 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 aren't considered support you provided. For more information about the deduction for charitable contributions, see Pub. 526. If your unreimbursed expenses aren't deductible as charitable contributions, they may qualify as support you provided.
If you are in the trade or business of providing foster care, your unreimbursed expenses aren't considered support provided by you.
Example 1.
A foster child lived with a married couple, the Smiths, for the last 3 months of the year. The Smiths cared for the foster child because they wanted to adopt the child (although the child had not been placed with them for adoption). They didn't care for the foster child as a trade or business or to benefit the agency that placed the foster child in their home. The Smiths' unreimbursed expenses aren't deductible as charitable contributions but are considered support they provided for the foster child.
Example 2.
You provided $3,000 toward your 10-year-old foster child's support for the year. The state government provided $4,000, which is considered support provided by the state, not by the child. See Support provided by the state (welfare, food benefits, housing, etc.) , later. Your foster child didn't provide more than half of their own support for the year.
Scholarships.
A scholarship received by a child who is a student isn't taken into account in determining whether the child provided more than half of their own support.
TANF and other governmental payments.
Under proposed Treasury regulations, if you received Temporary Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support another person, those payments are considered support you provided for that person, rather than support provided by the government or other third party.
To meet this test, the child can't file a joint return for the year.
Exception.
An exception to the joint return test applies if your child and the child’s spouse file a 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 the child’s spouse was in the Armed Forces. Your child’s spouse earned $35,000 for the year. The couple files a joint return so this child isn't your qualifying child.
| Funds Belonging to the Person You Supported | |||||||||
| 1. | Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don't include funds provided by the state; include those amounts on line 23 instead | 1. | _____ | ||||||
| 2. | Enter the amount on line 1 that was used for the person's support | 2. | _____ | ||||||
| 3. | Enter the amount on line 1 that was used for other purposes | 3. | _____ | ||||||
| 4. | Enter the total amount in the person's savings and other accounts at the end of the year | 4. | _____ | ||||||
| 5. | Add lines 2 through 4. (This amount should equal line 1.) | 5. | _____ | ||||||
| Expenses for Entire Household (where the person you supported lived) | |||||||||
| 6. | Lodging (complete line 6a or 6b): | ||||||||
| a. Enter the total rent paid | 6a. | _____ | |||||||
| b. Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in line 21 | 6b. | _____ | |||||||
| 7. | Enter the total food expenses | 7. | _____ | ||||||
| 8. | Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b) | 8. | _____ | ||||||
| 9. | Enter the total amount of repairs (not included in line 6a or 6b) | 9. | _____ | ||||||
| 10. | Enter the total of other expenses. Don't include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance | 10. | _____ | ||||||
| 11. | Add lines 6a through 10. These are the total household expenses | 11. | _____ | ||||||
| 12. | Enter total number of persons who lived in the household | 12. | _____ | ||||||
| Expenses for the Person You Supported | |||||||||
| 13. | Divide line 11 by line 12. This is the person's share of the household expenses | 13. | _____ | ||||||
| 14. | Enter the person's total clothing expenses | 14. | _____ | ||||||
| 15. | Enter the person's total education expenses | 15. | _____ | ||||||
| 16. | Enter the person's total medical and dental expenses not paid for or reimbursed by insurance | 16. | _____ | ||||||
| 17. | Enter the person's total travel and recreation expenses | 17. | _____ | ||||||
| 18. | Enter the total of the person's other expenses | 18. | _____ | ||||||
| 19. | Add lines 13 through 18. This is the total cost of the person's support for the year | 19. | _____ | ||||||
| Did the Person Provide More Than Half of the Person’s Own Support? | |||||||||
| 20. | Multiply line 19 by 50% (0.50) | 20. | _____ | ||||||
| 21. | Enter the amount from line 2, plus the amount from line 6b, if the person you supported owned the home. This is the amount the person provided for their own support | 21. | _____ | ||||||
| 22. | Is line 21 more than line 20? | ||||||||
No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here; don't complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative.
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 file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so this child may be your qualifying child if all the other tests 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 either 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 claiming the American opportunity credit is their reason for filing the return, 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 this child isn't your qualifying child.
. If your qualifying child isn't a qualifying child of anyone else, this topic doesn't apply to you and you don't need to read about it. This is also true if your qualifying child isn't a qualifying child of anyone else except your spouse with whom you plan to file a joint return. .
. 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 the tiebreaker rules to divorced or separated parents (or parents who live apart), later. .
Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, generally 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).
The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you.
Tiebreaker rules.
To determine which person can treat the child as a qualifying child to claim these five tax benefits, the following tiebreaker rules apply. For purposes of these tiebreaker rules, the term “parent” means a biological or adoptive parent of an individual. It does not include a stepparent or foster parent unless that person has adopted the individual.
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.
. You may be able to qualify for the earned income credit under the rules for taxpayers without a qualifying child if you have a qualifying child for the earned income credit who is claimed as a qualifying child by another taxpayer. For more information, see Pub. 596. .
Example 1—child lived with parent and grandparent.
You and your 3-year-old child J lived with your parent all year. You are 25 years old and unmarried, and your AGI is $9,000. Your parent's AGI is $15,000. Your child’s other parent didn't live with you or your child. You haven't signed Form 8832 (or a similar statement).
J is a qualifying child of both you and your parent because J meets the relationship, age, residency, support, and joint return tests for both you and your parent. However, only one of you can claim J. J isn't a qualifying child of anyone else, including J’s other parent. You agree to let your parent claim J. This means your parent can claim J as a qualifying child for all of the five tax benefits listed earlier, if your parent qualifies for each of those benefits (and if you don't claim J as a qualifying child for any of those tax benefits).
Example 2—parent has higher AGI than grandparent.
The facts are the same as in Example 1 , except your AGI is $18,000. Because your parent's AGI isn't higher than yours, your parent can't claim J. Only you can claim J.
Example 3—two persons claim same child.
The facts are the same as in Example 1 , except you and your parent both claim J as a qualifying child. In this case, you, as the child's parent, will be the only one allowed to claim J as a qualifying child. The IRS will disallow your parent's claim to the five tax benefits listed earlier based on J. However, your parent may qualify for the earned income credit as a taxpayer without a qualifying child.
Example 4—qualifying children split between two persons.
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 parent. Only one of you can claim each child. However, if your parent's AGI is higher than yours, you can allow your parent to claim one or more of the children. For example, if you claim one child, your parent can claim the other two.
Example 5—taxpayer who is a qualifying child.
The facts are the same as in Example 1 , except you are only 18 years old and didn't provide more than half of your own support for the year. This means you are your parent's qualifying child. If your parent can claim you as a dependent, then you can't claim your child as a dependent because of the dependent taxpayer test , explained earlier, unless your parent files a return only to claim a refund of income tax withheld or estimated tax paid.
Example 6—separated parents.
You, your spouse, and your 10-year-old child all lived in the United States for all of 2023. On August 1, 2023, your spouse moved out of the household. In August and September, your child lived with you. For the rest of the year, your child lived with your spouse, the child's other parent. Your child is a qualifying child of both you and your spouse because your child lived with each of you for more than half the year and because your child met the relationship, age, support, and joint return tests for both of you. At the end of the year, you and your spouse still weren't 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) doesn't apply.
You and your spouse will file separate returns. Your spouse agrees to let you treat your child as a qualifying child. This means, if your spouse doesn't claim your child as a qualifying child, you can claim this child as a qualifying child for the child tax credit and the exclusion for dependent care benefits (assuming you otherwise qualify for both tax benefits). However, you can't claim head of household filing status because you and your spouse didn't live apart for the last 6 months of the year. As a result, your filing status is married filing separately. You can't claim the earned income credit because you don't meet the requirements for certain separated spouses to claim the earned income credit when they don’t file a joint return. You and your spouse didn't live apart for the last 6 months of 2023 and while you did live apart at the end of 2023, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements to take the earned income credit as a separated spouse who is not filing a joint return. You also can't take the credit for child and dependent care expenses because your fling status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2023.
Example 7—separated parents claim same child.
The facts are the same as in Example 6 , except you and your spouse both claim your child as a qualifying child. In this case, only your spouse will be allowed to treat your child as a qualifying child. This is because, during 2023, the child lived with your spouse longer than with you. If you claimed the child tax credit for your child, the IRS will disallow your claim to the child tax credit. If you don't have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. In addition, because you and your spouse didn't live apart for the last 6 months of the year, your spouse can't claim head of household filing status. As a result, your spouse’s filing status is married filing separately. Your spouse can't claim the earned income credit because your spouse doesn't meet the requirements to claim the earned income credit for certain separated spouses. You and your spouse didn’t live apart for the last 6 months of 2023 and, while you did live apart at the end of 2023, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your spouse doesn’t meet the requirements to take the earned income credit as a separated spouse who isn’t filing a joint return. Your spouse also can't take the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2023.
Example 8—unmarried parents.
You, your 5-year-old child, L, and L’s other parent lived together in the United States all year. You and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets the relationship, age, residency, support, and joint return tests for both you and L’s other parent. Your AGI is $12,000 and L’s other parent's AGI is $14,000. L’s other parent agrees to let you claim the child as a qualifying child. This means you can claim L as a qualifying child for the child tax credit, head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if L’s other parent doesn't claim L as a qualifying child for any of those tax benefits).
Example 9—unmarried parents claim same child.
The facts are the same as in Example 8 , except you and L’s other parent both claim L as a qualifying child. In this case, only L’s other parent will be allowed to treat L as a qualifying child. This is because L’s other parent’s AGI, $14,000, is more than your AGI, $12,000. If you claimed the child tax credit for L, the IRS will disallow your claim to this credit. If you don't have another qualifying child or dependent, the IRS will also disallow your claim to head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. However, you may be able to claim the earned income credit as a taxpayer without a qualifying child.
Example 10—child didn't live with a parent.
You and your sibling’s child, M, lived with your parent all year. You are 25 years old, and your AGI is $9,300. Your parent’s AGI is $15,000. M’s parents file jointly, have an AGI of less than $9,000, and don't live with you or M. M is a qualifying child of both you and your parent because M meets the relationship, age, residency, support, and joint return tests for both you and your parent. However, only your parent can treat M as a qualifying child. This is because your parent's AGI, $15,000, is more than your AGI, $9,300.
Applying the tiebreaker rules to divorced or separated parents (or parents who live apart).
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 the child as a dependent and claim the child tax credit, additional child tax credit, or credit for other dependents for the child. However, only the custodial parent can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits for the child. Also, generally, the noncustodial parent can't claim the child as a qualifying child for head of household filing status or the earned income credit. Instead, generally, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for those two benefits. If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine whether the custodial parent or another eligible person can treat the child as a qualifying child.
. The noncustodial parent may be able to claim the self-only earned income credit if they meet other requirements. See Pub. 596 and Schedule EIC and its instructions for more information. .
Example 1.
You and your 5-year-old child, E, lived all year with your parent in the United States. Your parent paid the entire cost of keeping up the home. Your AGI is $10,000. Your parent's AGI is $25,000. E’s other parent lived in the United States all year, but didn't live with you or E.
Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), E is treated as the qualifying child of E’s other parent, who can claim the child tax credit for E. Because of this, you can't claim the child tax credit for E. However, those rules don't allow E’s other parent to claim E 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.
You and your parent didn't have any childcare 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. But E is a qualifying child of both you and your parent for head of household filing status and the earned income credit because E meets the relationship, age, residency, support, and joint return tests for both you and your parent. (The support test doesn't apply for the earned income credit.) However, you agree to let your parent claim E. This means your parent can claim E for head of household filing status and the earned income credit if your parent qualifies for each and if you don't claim E as a qualifying child for the earned income credit. (You can't claim head of household filing status because your parent paid the entire cost of keeping up the home.) You may be able to claim the earned income credit as a taxpayer without a qualifying child.
Example 2.
The facts are the same as in Example 1 , except your AGI is $25,000 and your parent's AGI is $21,000. Your parent can't claim E as a qualifying child for any purpose because your parent’s AGI isn't higher than yours.
Example 3.
The facts are the same as in Example 1 , except you and your parent both claim E as a qualifying child for the earned income credit. Your parent also claims E as a qualifying child for head of household filing status. You, as the child's parent, will be the only one allowed to claim E as a qualifying child for the earned income credit. The IRS will disallow your parent's claim to head of household filing status unless your parent has another qualifying child or dependent. Your parent can’t claim the earned income credit as a taxpayer without a qualifying child because your parent’s AGI is more than $17,640.
Four tests must be met for a person to be your qualifying relative. The four tests are:
Age.
Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative.
Kidnapped child.
You can treat a child as your qualifying relative even if the child has been kidnapped, but the following statements must be true.
This treatment applies for all years until the earlier of:
A child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer.
Example 1.
Your 22-year-old child, who is a student, lives with you and meets all the tests to be your qualifying child. This child isn't your qualifying relative.
Example 2.
Your 2-year-old child lives with your parents and meets all the tests to be their qualifying child. This child isn't your qualifying relative.
Example 3.
Your 30-year-old child lives with you. This child isn’t a qualifying child because the age test isn’t met. This child may be your qualifying relative if the gross income test and the support test are met.
Example 4.
Your 13-year-old grandchild only lived with you for 5 months during the year. Your grandchild isn’t your qualifying child because the residency test isn’t met. Your grandchild may be your qualifying relative if the gross income test and the support test are met.
Child of person not required to file a return.
A child isn't 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) isn't required to file an income tax return and either:
Example 1—return not required.
You support an unrelated friend and your friend’s 3-year-old child, who lived with you all year in your home. Your friend has no gross income, isn't required to file a 2023 tax return, and doesn't file a 2023 tax return. Both your friend and your friend’s child are your qualifying relatives if the support test is met.
Example 2—return filed to claim refund.
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 your friend’s wages. Your friend files a return only to get a refund of the income tax withheld and doesn't claim the earned income credit or any other tax credits or deductions. Both your friend and your friend’s child are your qualifying relatives if the support test is met.
Example 3—earned income credit claimed.
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. Your friend's child is the qualifying child of another taxpayer (your friend), so you can't claim your friend's child as your qualifying relative. Also, you can't claim your friend as your qualifying relative because of the gross income test explained later.
Child in Canada or Mexico.
You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. If the child doesn't live with you, the child doesn't meet the residency test to be your qualifying child. However, the child may still be your qualifying relative. If the persons the child does live with aren't U.S. citizens and have no U.S. gross income, those persons aren't “taxpayers,” so the child isn't the qualifying child of any other taxpayer. If the child isn't 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.
You can't claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national. There is an exception for certain adopted children who lived with you all year. See Citizen or Resident Test , earlier.
Example.
You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your parent and have no income. You are single and live in the United States. Your parent isn't a U.S. citizen and has no U.S. income, so your parent isn't a “taxpayer.” Your children aren't your qualifying children because they don't meet the residency test. But because they aren't the qualifying children of any other taxpayer, they may be your qualifying relatives and you may be permitted to claim them as dependents. You may also be able to claim your parent as a dependent if the gross income and support tests are met.