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similar payments from an estate or trust, are not treated as a payment for the support of a de­ pendent. Parents who never married. This special 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. Multiple support agreement. If the support of the child is determined under a multiple support agreement, this special support test for di­ vorced or separated parents (or parents who live apart) does not apply. Phaseout of Exemptions You lose at least part of the benefit of your ex­ emptions if your adjusted gross income (AGI) is above a certain amount. For 2014, the phase­ out begins at the following amounts. Filing Status AGI Level That Reduces Exemption Amount Married filing separately . . . . . . . . . . . . .$152,525 Single . . . . . . . . . . . . . . . . . . . . . . . . . 254,200 Head of household . . . . . . . . . . . . . . . . 279,650 Married filing jointly . . . . . . . . . . . . . . . . 305,050 Qualifying widow(er) . . . . . . . . . . . . . . . 305,050 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing sepa­ rately), that your AGI exceeds the amount shown above for your filing status. If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing sepa­ rately), the amount of your deduction for ex­ emptions is reduced to zero. If your AGI exceeds the level for your filing status, use Worksheet 3 to figure the amount of your deduction for exemptions. Social Security Numbers for Dependents You must show the social security number (SSN) of any dependent for whom you claim an exemption in column (2) of line 6c of your Form 1040 or Form 1040A. If you do not show the dependent's SSN when required or if you show an incorrect SSN, the exemption may be disallowed. No SSN. If a person for whom you expect to claim an exemption on your return does not have an SSN, either you or that person should apply for an SSN as soon as possible by filing Form SS­5, Application for a Social Security Card, with the Social Security Administration (SSA). You can get Form SS­5 online at www.socialsecurity.gov or at your local SSA of­ fice. It usually takes about 2 weeks to get an SSN once the SSA has all the information it needs. If you do not have a required SSN by the filing due date, you can file Form 4868, Application for Automatic Extension of Time To File U.S. In­ dividual Income Tax Return, for an extension of time to file. Born and died in 2014. If your child was born and died in 2014, and you do not have an SSN for the child, you may attach a copy of the CAUTION ! child's birth certificate, death certificate, or hos­ pital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A. Alien or adoptee with no SSN. If your de­ pendent does not have and cannot get an SSN, you must show the individual taxpayer identifi­ cation number (ITIN) or adoption taxpayer iden­ tification number (ATIN) instead of an SSN. Taxpayer identification numbers for ali- ens. If your dependent is a resident or nonresi­ dent alien who does not have and is not eligible to get an SSN, your dependent must apply for an individual taxpayer identification number (ITIN). For details on how to apply, see Form W­7, Application for IRS Individual Taxpayer Identification Number. Taxpayer identification numbers for adoptees. If you have a child who was placed with you by an authorized placement agency, you may be able to claim an exemption for the child. However, if you cannot get an SSN or an ITIN for the child, you must get an adoption tax­ payer identification number (ATIN) for the child from the IRS. See Form W­7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details. Standard Deduction Most taxpayers have a choice of either taking a standard deduction or itemizing their deduc­ tions. If you have a choice, you can use the method that gives you the lower tax. The standard deduction is a dollar amount that reduces your taxable income. It is a benefit Worksheet 3. Worksheet for Determining the Deduction for Exemptions Keep for Your Records 1. Is the amount on Form 1040, line 38, more than the amount on line 4 below for your filing status? No. Stop. Multiply $3,950 by the total number of exemptions claimed on line 6d of Form 1040 and enter the result on Form 1040, line 42. Yes. Continue. 2. Multiply $3,950 by the total number of exemptions claimed on line 6d of Form 1040 . . . . . . . . . . . . . . . 2. 3. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount shown below for your filing status: 4. Married filing separately — $152,525 Single — $254,200 Head of household — $279,650 Married filing jointly or Qualifying widow(er) — $305,050 . . . . . . . . . . . . . . . . . . . . 5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately), stop here. You cannot take a deduction for exemptions . . . . . 5. 6. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, round it up to the next higher whole number (for example, increase .00004 to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Multiply line 6 by 2% (.02) and enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Publication 501 (2014) Page 23