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Form 1040—Line 6c b. A pre-1985 decree of divorce or separate maintenance or Married person. If the person is married, you cannot claim that written separation agreement between the parents provides person as your dependent if he or she files a joint return. But this that the noncustodial parent can claim the child as a depen- rule does not apply if the return is filed only as a claim for refund dent, and the noncustodial parent provides at least $600 for and no tax liability would exist for either spouse if they had filed support of the child during 2009. separate returns. If the person meets this exception, go to Step 2, question 3, on page 17 (for a qualifying child) or Step 4, question 4, If conditions (1) through (4) apply, only the noncustodial parent on page 18 (for a qualifying relative). If the person does not meet can claim the child for purposes of the dependency exemption (line this exception, you cannot claim this person as a dependent. Go to 6c) and the child tax credits (lines 51 and 65). However, this special Form 1040, line 7. rule does not apply to head of household filing status, the credit for Multiple support agreements. If no one person contributed over child and dependent care expenses, the exclusion for dependent half of the support of your relative (or a person who lived with you care benefits, the earned income credit, or the health coverage tax all year as a member of your household) but you and another credit. See Pub. 501 for details. person(s) provided more than half of your relative’s support, special Custodial and noncustodial parents. The custodial parent is the rules may apply that would treat you as having provided over half of parent with whom the child lived for the greater number of nights in the support. For details, see Pub. 501. 2009. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent Permanently and totally disabled. A person is permanently and is the parent with the higher adjusted gross income. For details and totally disabled if, at any time in 2009, the person cannot engage in an exception for a parent who works at night, see Pub. 501. any substantial gainful activity because of a physical or mental Post-1984 and pre-2009 decree or agreement. The decree or condition and a doctor has determined that this condition has lasted agreement must state all three of the following. or can be expected to last continuously for at least a year or can be 1. The noncustodial parent can claim the child as a dependent expected to lead to death. without regard to any condition, such as payment of support. Qualifying child of more than one person. Even if a child meets the 2. The other parent will not claim the child as a dependent. conditions to be the qualifying child of more than one person, only 3. The years for which the claim is released. one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of di- The noncustodial parent must attach all of the following pages vorced or separated parents beginning on page 18 applies. from the decree or agreement. 1. Dependency exemption (line 6c). • Cover page (include the other parent’s SSN on that page). 2. Child tax credits (lines 51 and 65). • The pages that include all the information identified in (1) through (3) above. 3. Head of household filing status (line 4). • Signature page with the other parent’s signature and date of 4. Credit for child and dependent care expenses (line 48). agreement. 5. Exclusion for dependent care benefits (Form 2441, Part III). You must attach the required information even if you 6. Earned income credit (lines 64a and 64b). filed it with your return in an earlier year. No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any CAUTION ! other person can claim the child as a qualifying child, the following Post-2008 decree or agreement. If the divorce decree or separa- rules apply. tion agreement went into effect after 2008, the noncustodial parent • If only one of the persons is the child’s parent, the child is cannot attach pages from the decree or agreement instead of Form treated as the qualifying child of the parent. 8332. The custodial parent must sign, and the noncustodial parent • If the parents do not file a joint return together but both parents must attach to his or her return, either Form 8332 or a substantially claim the child as a qualifying child, the IRS will treat the similar statement the only purpose of which is to release the custo- child as the qualifying child of the parent with whom the child dial parent’s claim to an exemption for a child. lived for the longer period of time in 2009. If the child lived with each parent for the same amount of time, the IRS will Exception to citizen test. If you are a U.S. citizen or U.S. national treat the child as the qualifying child of the parent who had the and your adopted child lived with you all year as a member of your higher adjusted gross income (AGI) for 2009. household, that child meets the citizen test. • If no parent can claim the child as a qualifying child, the child Exception to gross income test. If your relative (including a person is treated as the qualifying child of the person who had the who lived with you all year as a member of your household) is highest AGI for 2009. permanently and totally disabled (defined on this page), certain • If a parent can claim the child as a qualifying child but no income for services performed at a sheltered workshop may be parent does so claim the child, the child is treated as the excluded for this test. For details, see Pub. 501. qualifying child of the person who had the highest AGI for Exception to time lived with you. Temporary absences by you or 2009, but only if that person’s AGI is higher than the highest the other person for special circumstances, such as school, vacation, AGI of any parent of the child. business, medical care, military service, or detention in a juvenile Example. Your daughter meets the conditions to be a qualifying facility, count as time the person lived with you. Also see Children child for both you and your mother. Your daughter does not meet of divorced or separated parents that begins on page 18 or Kid- the conditions to be a qualifying child of any other person, includ- napped child below. ing her other parent. Under the rules above, you can claim your A person is considered to have lived with you for all of 2009 if daughter as a qualifying child for all of the six tax benefits listed the person was born or died in 2009 and your home was this above for which you otherwise qualify. Your mother cannot claim person’s home for the entire time he or she was alive. any of the six tax benefits listed above unless she has a different qualifying child. However, if your mother’s AGI is higher than Foster child. A foster child is any child placed with you by an yours and the other parent’s and you do not claim your daughter as a authorized placement agency or by judgment, decree, or other order qualifying child, your daughter is the qualifying child of your of any court of competent jurisdiction. mother. For more details and examples, see Pub. 501. Kidnapped child. If your child is presumed by law enforcement If you will be claiming the child as a qualifying child, go to Step authorities to have been kidnapped by someone who is not a family 2 on page 17. Otherwise, stop; you cannot claim any benefits based member, you may be able to take the child into account in determin- on this child. Go to Form 1040, line 7. ing your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for Social security number. You must enter each dependent’s social the EIC). security number (SSN). Be sure the name and SSN entered agree - 19 - Need more information or forms? See page 96.