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Form 1040—Line 6c 1. Does any person meet the conditions to be your qualifying relative? Is Your Qualifying Relative Your Step 4 Yes. Continue No.  STOP Dependent? Go to Form 1040, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. national, A qualifying relative is a person who is your... U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resi- Son, daughter, stepchild, foster child, or a descendant of any dent alien. If your qualifying relative was adopted, see Ex- of them (for example, your grandchild) ception to citizen test on page 19.) or Yes. Continue No.  STOP Brother, sister, or a son or daughter of either of them (for You cannot claim this per- example, your niece or nephew) son as a dependent. Go to Form 1040, line 7. or Father, mother, or an ancestor or sibling of either of them 3. Was your qualifying relative married? (for example, your grandmother, grandfather, aunt, or uncle) Yes. See Married No. Continue  or person on page 19. Stepbrother, stepsister, stepfather, stepmother, son-in-law, 4. Could you, or your spouse if filing jointly, be claimed as a daughter-in-law, father-in-law, mother-in-law, brother-in-law, dependent on someone else’s 2009 tax return? See Steps 1, or sister-in-law 2, and 4. or Yes. No. You can claim this STOP person as a dependent. Any other person (other than your spouse) who lived with You cannot claim any Complete Form 1040, line you all year as a member of your household if your dependents. Go to 6c, columns (1) through relationship did not violate local law. If the person did not Form 1040, line 7. (3). Do not check the box live with you for the required time, see Exception to time on Form 1040, line 6c, col- lived with you on page 19 umn (4). AND Definitions and Special Rules who was not... Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you A qualifying child (see Step 1) of any taxpayer for 2009. For for legal adoption. this purpose, a person is not a taxpayer if he or she is not Adoption taxpayer identification numbers (ATINs). If you have a required to file a U.S. income tax return and either does not dependent who was placed with you for legal adoption and you do file such a return or files only to get a refund of withheld not know his or her SSN, you must get an ATIN for the dependent income tax from the IRS. See Form W-7A for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 14. Children of divorced or separated parents. A child will be treated AND as the qualifying child or qualifying relative of his or her noncus- who... todial parent (defined on page 19) if all of the following conditions apply. Had gross income of less than $3,650 in 2009. If the person 1. The parents are divorced, legally separated, separated under a was permanently and totally disabled, see Exception to gross written separation agreement, or lived apart at all times during income test on page 19 the last 6 months of 2009 (whether or not they are or were married). 2. The child received over half of his or her support for 2009 from the parents (and the rules on Multiple support agree- AND ments on page 19 do not apply). Support of a child received from a parent’s spouse is treated as provided by the parent. For whom you provided... 3. The child is in custody of one or both of the parents for more Over half of his or her support in 2009. But see the special than half of 2009. rule for Children of divorced or separated parents that begins 4. Either of the following applies. on this page, Multiple support agreements on page 19, and a. The custodial parent signs Form 8332 or a substantially simi- Kidnapped child on page 19. lar statement that he or she will not claim the child as a dependent for 2009, and the noncustodial parent attaches a copy of the form or statement to his or her return. 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. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement on page 19. Need more information or forms? See page 96. - 18 -