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of Household. There are also exceptions, described later, for a child who was born or died during the year and for a kidnap ped child. 5. You paid more than half the cost of keep ing up a home for the year. See Keeping Up a Home, earlier, under Head of House- hold. Example. John's wife died in 2012. John has not remarried. He has continued during 2013 and 2014 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. For 2012 he was entitled to file a joint return for himself and his deceased wife. For 2013 and 2014, he can file as a qualifying widower with a dependent child. After 2014, he can file as head of household if he qualifies. Death or birth. You may be eligible to file as a qualifying widow(er) with dependent child 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 dur ing the entire part of the year he or she was alive. Kidnapped child. You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2. In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 3. You would have qualified for qualifying widow(er) with dependent child filing sta tus if the child had not been kidnapped. As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Exemptions Exemptions reduce your taxable income. You can deduct $3,950 for each exemption you claim in 2014. If you are entitled to two exemp tions for 2014, you can deduct $7,900 ($3,950 × 2). But you may lose the benefit of part or all of your exemptions if your adjusted gross in come is above a certain amount. See Phaseout of Exemptions, later. Types of exemptions. There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). While each is worth the same amount ($3,950 for 2014), different rules, discussed later, apply to each type. CAUTION ! Dependent cannot claim a personal exemp- tion. If you are entitled to claim an exemption for a dependent (such as your child), that de pendent cannot claim a personal exemption on his or her own tax return. How to claim exemptions. How you claim an exemption on your tax return depends on which form you file. Form 1040EZ filers. If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Form 1040A filers. If you file Form 1040A, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 26. Form 1040 filers. If you file Form 1040, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 42. If your ad justed gross income is more than $152,525, see Phaseout of Exemptions, later. U.S. citizen or resident alien. If you are a U.S. citizen, U.S. resident alien, U.S. national (defined later) or a resident of Canada or Mex ico, you may qualify for any of the exemptions discussed here. Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Can ada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim ex emptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or resident alien and have chosen to be treated as a resident of the United States. More information. For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Dual-status taxpayers. If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Personal Exemptions You are generally allowed one exemption for yourself. If you are married, you may be allowed one exemption for your spouse. These are called personal exemptions. Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you cannot take an ex emption for yourself even if the other taxpayer does not actually claim you as a dependent. Your Spouse's Exemption Your spouse is never considered your depend ent. Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse. Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse: Had no gross income, Is not filing a return, and Was not the dependent of another tax payer. This is true even if the other taxpayer does not actually claim your spouse as a dependent. You can claim an exemption for your spouse even if he or she is a nonresident alien. In that case, your spouse: Must have no gross income for U.S. tax purposes, Must not be filing a return, and Must not be the dependent of another tax payer. Head of household. If you qualify for head of household filing status because you are con sidered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Death of spouse. If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return. If you file a sepa rate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return. If you remarried during the year, you cannot take an exemption for your deceased spouse. If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemp tion on both the final separate return of your de ceased spouse and the separate return of your new spouse for that year. If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Divorced or separated spouse. If you ob tained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. This rule ap plies even if you provided all of your former spouse's support. Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your de pendent files a return. The term “dependent” means: A qualifying child, or Publication 501 (2014) Page 11