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Form 1040—Lines 4 Through 6b Nonresident alien spouse. You are consid- If your spouse died in 2009, you cannot ered unmarried for head of household filing file as qualifying widow(er) with depen- Exemptions status if your spouse was a nonresident dent child. Instead, see the instructions for alien at any time during the year and you do line 2 on page 15. You usually can deduct $3,650 on line 42 not choose to treat him or her as a resident for each exemption you can take. You may Adopted child. An adopted child is always alien. To claim head of household filing also be able to take an additional exemption treated as your own child. An adopted child status, you must also meet Test 1 or Test 2 amount on line 42 if you provided housing includes a child lawfully placed with you on page 15. to a person displaced by the Midwestern for legal adoption. storms, tornadoes, or flooding. Dependent. To find out if someone is your dependent, see the instructions for line 6c Line 5 that begin on page 17. Line 6b Qualifying Widow(er) With Exception to time lived with you. Tempo- Spouse Dependent Child rary absences by you or the child for special Check the box on line 6b if either of the circumstances, such as school, vacation, Special rules may apply for following applies. business, medical care, military service, or people who had to relocate be- detention in a juvenile facility, count as cause of the Midwestern 1. Your filing status is married filing TIP time lived in the home. Also see Kidnapped storms, tornadoes, or flooding. jointly and your spouse cannot be claimed child on page 19, if applicable. For details, see Pub. 4492-B. as a dependent on another person’s return. You can check the box on line 5 and use A child is considered to have lived with 2. You were married at the end of 2009, joint return tax rates for 2009 if all of the you for all of 2009 if the child was born or your filing status is married filing sepa- following apply. died in 2009 and your home was the child’s rately or head of household, and both of the home for the entire time he or she was • Your spouse died in 2007 or 2008 and following apply. alive. you did not remarry before the end of 2009. a. Your spouse had no income and is not • You have a child or stepchild whom Keeping up a home. To find out what is filing a return. you claim as a dependent. This does not included in the cost of keeping up a home, b. Your spouse cannot be claimed as a include a foster child. see Pub. 501. dependent on another person’s return. • This child lived in your home for all of If you used payments you received 2009. If the child did not live with you for under Temporary Assistance for Needy the required time, see Exception to time If your filing status is head of household Families (TANF) or other public assistance lived with you on this page. and you check the box on line 6b, enter the programs to pay part of the cost of keeping name of your spouse on the dotted line next • You paid over half the cost of keeping up your home, you cannot count them as to line 6b. Also, enter your spouse’s social up your home. money you paid. However, you must in- security number in the space provided at • You could have filed a joint return clude them in the total cost of keeping up the top of your return. with your spouse the year he or she died, your home to figure if you paid over half even if you did not actually do so. the cost. Need more information or forms? See page 96. - 16 -