Page 20 - Individual Forms & Instructions Guide

14:28 - 20-Jan-2023
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
try space below the filing status check- whom you can claim as a dependent, ex- Exception to time lived with you.
boxes. cept under a multiple support agreement Temporary absences by you or the other
(see Who Qualifies as Your Dependent, person for special circumstances, such
If you are married and file a separate later). Your parent didn't have to live
return, you generally report only your with you. as school, vacation, business, medical
own income, deductions, and credits. care, military service, or detention in a
Generally, you are responsible only for Test 2. You paid over half the cost of juvenile facility, count as time lived in
the tax on your own income. Different keeping up a home in which you lived the home. Also see Kidnapped child, lat-
rules apply to people in community and in which one of the following also er, under Who Qualifies as Your De-
property states; see Pub. 555. lived for more than half of the year (if pendent, if applicable.
half or less, see Exception to time lived If the person for whom you kept up a
However, you will usually pay more with you, later). home was born or died in 2022, you still
tax than if you use another filing status 1. Any person whom you can claim may be able to file as head of household.
for which you qualify. Also, if you file a as a dependent. But don’t include: If the person is your qualifying child, the
separate return, you can't take the stu- a. Your child whom you claim as child must have lived with you for more
dent loan interest deduction or the edu- your dependent because of the rule for than half the part of the year the child
cation credits, and you will only be able Children of divorced or separated pa- was alive. If the person is anyone else,
to take the earned income credit and rents under Who Qualifies as Your De- see Pub. 501. Similarly, if you adopted
child and dependent care credit in very pendent, later; the person for whom you kept up a
limited circumstances. You also can't home in 2022, the person was lawfully
take the standard deduction if your b. Any person who is your depend- placed with you for legal adoption by
spouse itemizes deductions. ent only because the person lived with you in 2022, or the person was an eligi-
you for all of 2022; or
You may be able to file as head c. Any person you claimed as a de- ble foster child placed with you during
TIP of household if you had a child pendent under a multiple support agree- 2022, the person is considered to have
living with you and you lived ment. See Who Qualifies as Your De- lived with you for more than half of
apart from your spouse during the last 6 pendent, later. 2022 if your main home was this per-
months of 2022. See Married persons son’s main home for more than half the
who live apart, later. 2. Your unmarried qualifying child time since the person was adopted or
who isn't your dependent. placed with you in 2022.
Head of Household 3. Your married qualifying child Keeping up a home. To find out what
You can check the “Head of household” who isn't your dependent only because is included in the cost of keeping up a
box at the top of Form 1040 or 1040-SR you can be claimed as a dependent on home, see Pub. 501.
if you are unmarried and provide a home someone else's 2022 return. Married persons who live apart. Even
for certain other persons. You are con- 4. Your qualifying child who, even if you weren’t divorced or legally sepa-
sidered unmarried for this purpose if any though you are the custodial parent, isn't rated at the end of 2022, you are consid-
of the following applies. your dependent because of the rule for ered unmarried if all of the following
• You were legally separated accord- Children of divorced or separated pa- apply.
ing to your state law under a decree of rents under Who Qualifies as Your De- • You lived apart from your spouse
divorce or separate maintenance at the pendent, later. for the last 6 months of 2022. Tempora-
end of 2022. But if, at the end of 2022, If the child isn't claimed as your de- ry absences for special circumstances,
your divorce wasn't final (an interlocuto- pendent, enter the child's name in the en- such as for business, medical care,
ry decree), you are considered married. try space below the filing status check- school, or military service, count as time
• You are married but lived apart boxes. If you don’t enter the name, it lived in the home.
from your spouse for the last 6 months will take us longer to process your re- • You file a separate return from
of 2022 and you meet the other rules un- turn. your spouse.
der Married persons who live apart, lat- • You paid over half the cost of
er. Qualifying child. To find out if some- keeping up your home for 2022.
• You are married and your spouse one is your qualifying child, see Step 1 • Your home was the main home of
was a nonresident alien at any time dur- under Who Qualifies as Your Depend- your child, stepchild, or foster child for
ing the year and the election to treat the ent, later. more than half of 2022 (if half or less,
alien spouse as a resident alien is not Dependent. To find out if someone is see Exception to time lived with you,
made. your dependent, see Who Qualifies as earlier).
Check the “Head of household” box on- Your Dependent, later. • You can claim this child as your
ly if you are unmarried (or considered dependent or could claim the child ex-
unmarried) and either Test 1 or Test 2 The dependents you claim are cept that the child's other parent can
applies. TIP those you list by name and SSN claim the child under the rule for Chil-
in the Dependents section on
Test 1. You paid over half the cost of Form 1040 or 1040-SR. dren of divorced or separated parents
keeping up a home that was the main under Who Qualifies as Your Depend-
home for all of 2022 of your parent ent, later.

-13- Need more information or forms? Visit IRS.gov.