The term “dependent” refers to a qualifying child, or a qualifying relative. What these terms mean and how you can determine who qualifies as your dependent will be the subject of a future newsletter. |
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If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. |
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If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. |
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You generally cannot claim a married person as a dependent if he or she files a joint return. |
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You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. |
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You generally cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an exception for certain adopted children. |
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Children usually are citizens or residents of the country of their parents. If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country.
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Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally aren't U.S. residents and you cannot claim an exemption for them. However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. |
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You should also know that you may lose at least part of the benefit of your exemptions if your adjusted gross income (AGI) is above a certain amount. For 2015, the phaseout begins at the following amounts: |
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Filing Status |
AGI Level That Reduces Exemption Amount |
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Married filing separately |
$ 154,950 |
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Single |
$ 258,250 |
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Head of household |
$ 284,050 |
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Married filing jointly |
$ 309,900 |
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Qualifying widow(er) |
$ 309,900 |
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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 separately), 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 separately), the amount of your deduction for exemptions is reduced to zero. |
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The way you claim an exemption on your tax return depends on which form you file. If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. |
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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. |
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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. You must also complete line 42.
If you have a dedicated tax professional, you don’t need to worry about any of this, although it may be useful just to be informed. |
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