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Absences. If a child wasn't with either pa- rent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night. But if it can't be determined with which parent the child normally would have lived or if the child wouldn't have lived with ei- ther parent that night, the child is treated as not living with either parent that night. Parent works at night. If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. On a school day, the child is treated as living at the primary resi- dence registered with the school. Written declaration. The custodial parent must use either Form 8332 or a similar state- ment (containing the same information required by the form) to make the written declaration to release a claim to an exemption for a child to the noncustodial parent. Although the exemp- tion amount is zero for tax year 2022, this re- lease allows the noncustodial parent to claim the child tax credit, credit for other dependents, or additional child tax credit, if applicable, based on the child being a qualifying child. The noncustodial parent must attach a copy of the form or statement to their tax return. The release can be for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce de- cree 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. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The custodial parent won't claim the child as a dependent for the year. 3. The years for which the noncustodial pa- rent, rather than the custodial parent, can claim the child as a dependent. The noncustodial parent must attach all of the following pages of the decree or agreement to their tax return. • The cover page (write the other parent's SSN on this page). • The pages that include all of the informa- tion identified in items (1) through (3) above. • The signature page with the other parent's signature and the date of the agreement. Post-2008 divorce decree or separation agreement. The noncustodial parent can't at- tach pages from the decree or agreement to the tax return instead of Form 8332 if the decree or agreement went into effect after 2008. The cus- todial parent must sign either Form 8332 or a similar statement whose only purpose is to re- lease the custodial parent's claim to an exemp- tion, and the noncustodial parent must attach a copy to their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the re- lease must not depend on the noncustodial pa- rent paying support. The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Revocation of release of claim to an ex- emption. The custodial parent can revoke a release of claim to an exemption that they previ- ously released to the noncustodial parent. For the revocation to be effective for 2022, the cus- todial parent must have given (or made reason- able efforts to give) written notice of the revoca- tion to the noncustodial parent in 2021 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to their return for each tax year the custodial parent claims the child as a dependent as a result of the revocation. Remarried parent. If you remarry, the support provided by your new spouse is treated as pro- vided by you. Child support under pre-1985 agreement. All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child. Example. Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. This amount is considered sup- port provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Alimony. Payments to a spouse that are alimony or separate maintenance payments, or similar payments from an estate or trust, aren't 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) doesn't apply. Social Security Numbers (SSNs) for Dependents You must show the SSN of any dependent you list in the Dependents section of your Form 1040 or 1040-SR. If you don't show the dependent's SSN when required or if you show an incor- rect SSN, certain tax benefits may be disallowed. No SSN. If a person whom you expect to claim as a dependent on your return doesn't have an SSN, either you or that person should apply for CAUTION ! CAUTION ! an SSN as soon as possible by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/ forms/ss-5.pdf or at your local SSA office. It usually takes about 2 weeks to get an SSN once the SSA has all the information it needs. If you don't have a required SSN by the filing due date, you can file Form 4868, Application for Automatic Extension of Time To File U.S. Indi- vidual Income Tax Return, for an extension of time to file. Born and died in 2022. If your child was born and died in 2022, and you don't have an SSN for the child, you may attach a copy of the 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 the Dependents section of your Form 1040 or 1040-SR. Alien or adoptee with no SSN. If your de- pendent doesn't have and can't get an SSN, you must show the ITIN or adoption taxpayer identification number (ATIN) instead of an SSN. Taxpayer identification numbers for ali- ens. If your dependent is a resident or nonresi- dent alien who doesn't have and isn't eligible to get an SSN, your dependent must apply for an ITIN. For details on how to apply, see Form W-7, 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 the child as a depend- ent. However, if you can't get an SSN or an ITIN for the child, you must get an ATIN for the child from the IRS. See Form W-7A, 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 that eliminates the need for many taxpayers to itemize actual deductions, such as medical ex- penses, charitable contributions, and taxes, on Schedule A (Form 1040). The standard deduc- tion is higher for taxpayers who: • Are 65 or older, or • Are blind. You benefit from the standard deduc- tion if your standard deduction is more than the total of your allowable item- ized deductions. Persons not eligible for the standard de- duction. Your standard deduction is zero and you should itemize any deductions you have if: 1. Your filing status is married filing sepa- rately, and your spouse itemizes deduc- tions on your spouse’s return; TIP Page 22 Publication 501 (2022)