3.4 Exemptions

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3.4 Exemptions

Personal Exemptions

Ray's wife died the year of taxfiling. No one else can claim her as a dependent. Ray may file a claim on her, and receive an exemption.

When Can Taxpayers Claim Exemption For Their Spouse?:

If Spouse dies

Qualified to be claimed

Was not legally seperated

Did not remarry

File a joint return. If filing seperately, spouse may not file

Spouse cannot be claimed by someone else

Married by the end of that tax year

When Can A taxpayer claim personal exemptions?:

May not be able to be claimed at all

No one else can claim them as a dependent

Dependency Exemptions

Taxpayer Interview and Tax Law Application

Elaine may claim them as they are her descendant and she provides for them.

Elaine's sons cannot be claimed because they make more than the claim fee

Who May Be Claimed as a Dependent?

Dependent taxpayer test, joint return test, citizen or resident test

Citizen/Resident Test: must be a citizen, resident alien, US national, or resident of Canada or Mexico

Joint return test: a married person filing a joint tax return may not be claimed.

Dependent taxpayer test: If you can be claimed as a dependent you cannot claim anyone else.

Qualifying child, relative, or friend

Qualifying test for Relatives

Taxpayer must support dependent for more than the 50%

Dependent must make less tan the exemption amount

live with the taxpayer or be related to the taxpayer

Pass the non qualifying child test

Qualifying Tests for Children

Tie breakers are done for a child who can be claimed by more than one parent

Custodial and Non custodial parents.

Must have lived with the taxpayer for more than half a year.

Must be under 19, or a full time student under 24

must be a descendant

How Do I Apply the Dependency Test?

Review requirements and follow the interview tips to ensure that those listed qualify for the dependency exemption.

Check first if listed is a qualifying child then check if qualifying relative.