- Personal Exemptions
- Your Own Exemption
- Your Spouse's Exemption
- Dependent Exemptions
- Dependent Taxpayer Test
- Join Return Test
- Citizen or Resident Test
- Adopted Child
- Five Qualifying Child Tests
- (1) Relationship Test
- Adopted Child
- Eligible Foster Child
- (2) Age Test
- Child Must be Younger than you or Spouse
- Full-time Student
- School Defined
- Vocational High School Students
- Permanently and Totally Disabled
- (3) Residency Test
- Temporary Absences
- Death or Birth of Child
- Stillborn Child
- Children of Divorced or Separated Parents
- Parents who were Never Married
- Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent)
- (4) Support Test
- (5) Joint Return Test
- (1) Relationship Test
- Special Rule for Qualifying Child of More Than One Pesson
- Exemption
- Child Tax Credit
- Head of Household
- Credit for Child and Dependent Care Expenses
- Exclusion from Income for Dependent Care Benefits
- Exclusion from Income for Dependent Care Benefits
- Earned Income Credit
- Four Qualifying Relative Tests
- (1) Not a Qualifying Child Test
- (2) Member of Household or Relationship Test
- Relative who do not have to live with You
- Cousin
- Eligible Foster Child
- Local law Violated
- (3) Gross Income Test
- (4) Support Test
- Total Support
- Multiple Support
- Children of Divorced or Separated Parents
- Exemption Phaseout
- Adjusted Gross Income Limit
- Determining the Deduction for Exemptions
- Purpose of Filing Status
- (1): Single (S)
- Never Married
- Legally Separated
- Widowed before january 01 and did not remarry during tax year
- (2): Married Filing Jointly (MFJ)
- Married on the last Day of Tax Year
- Living Together in a Common-law marriage
- Separate Without Final Decree of Divorce
- Spouse died during tax yeay
- Nonresident Alien Spouse Must File all Domestic and Foreign Incomes
- (3): Married Filing Separately (MFS)
- MFS Must Pay more Taxes
- Eligible to HoH
- MFS Disqualifies for Certain Tax Benefits
- (4): Head of Household (HoH or H/H)
- Unmarried or Considered Unmarried as of the last Day of the Tax Year
- Have Paid More Than Half the Cost of Keeping up Home for Tax Year
- Have Qualifying Person who Lived with You more Than Half Tax Year
- Parent Not have to live With HoH
- Qualifying Person for HoH Could Be:
- Unmarried Child
- Married Child
- Qualiffying Relative
- Parent not Living with You
- Considered Unmarried for HoH Must Meet Certain Tests
- (5): Qualifying Widow(er) with Dependent Child (Q/W)
- May File MFJ the tax Year Your Spouse Died
- Could Have Filed a Joint Return for Tax Year
- Your Spouse Died Tax Year -2 or -1 any din not remaried
- Have a Dependent Child or Stepchild (not Foster Child)
- You Paid Over Half of Keeping a Home for You and Dependent Child
- Same-Sex Married couples
- Must File MFJ or MFS
- Tiako Tax will Determine Your Filing Status