Page 21 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Adopted child. An adopted child is The dependents you claim are Address Change
always treated as your own child. An TIP those you list by name and SSN If you plan to move after filing your re-
adopted child includes a child lawfully in the Dependents section on turn, use Form 8822 to notify the IRS of
placed with you for legal adoption. Form 1040 or 1040-SR.
your new address.
Foster child. A foster child is any Exception to time lived with you. P.O. Box
child placed with you by an authorized Temporary absences by you or the child
placement agency or by judgment, de- for special circumstances, such as Enter your box number only if your post
cree, or other order of any court of com- school, vacation, business, medical care, office doesn't deliver mail to your home.
petent jurisdiction. military service, or detention in a juve- Foreign Address
Qualifying Surviving Spouse nile facility, count as time lived in the If you have a foreign address, enter the
home. Also see Kidnapped child, later,
You can check the “Qualifying surviv- under Who Qualifies as Your Depend- city name on the appropriate line. Don’t
ing spouse” box at the top of Form 1040 ent, if applicable. enter any other information on that line,
or 1040-SR and use joint return tax rates A child is considered to have lived but also complete the spaces below that
for 2022 if all of the following apply. with you for all of 2022 if the child was line. Don’t abbreviate the country name.
1. Your spouse died in 2020 or 2021 born or died in 2022 and your home was Follow the country’s practice for enter-
and you didn't remarry before the end of the child's home for the entire time the ing the postal code and the name of the
2022. child was alive. Similarly, if you adop- province, county, or state.
2. You have a child or stepchild (not ted the child in 2022, or the child was Death of a Taxpayer
a foster child) whom you can claim as a lawfully placed with you for legal adop- See Death of a Taxpayer under General
dependent or could claim as a dependent tion by you in 2022, the child is consid- Information, later.
except that, for 2022: ered to have lived with you for all of
a. The child had gross income of 2022 if your main home was this child's
$4,400 or more, main home for the entire time since the Social Security
child was adopted or placed with you in
b. The child filed a joint return, or 2022. Number (SSN)
c. You could be claimed as a de-
pendent on someone else’s return. Keeping up a home. To find out what
is included in the cost of keeping up a An incorrect or missing SSN can in-
If the child isn’t claimed as your de- home, see Pub. 501. crease your tax, reduce your refund, or
pendent, enter the child’s name in the delay your refund. To apply for an SSN,
entry space below the filing status fill in Form SS-5 and return it, along
checkboxes. If you don’t enter the name, Name and Address with the appropriate evidence docu-
it will take us longer to process your re- ments, to the Social Security Adminis-
turn. Print or type the information in the tration (SSA). You can get Form SS-5
3. This child lived in your home for spaces provided. If you are married fil- online at SSA.gov/forms/ss-5.pdf, from
all of 2022. If the child didn't live with ing a separate return, enter your spouse's your local SSA office, or by calling the
you for the required time, see Exception name in the entry space below the filing SSA at 800-772-1213. It usually takes
to time lived with you, later. status checkboxes instead of below your about 2 weeks to get an SSN once the
SSA has all the evidence and informa-
4. You paid over half the cost of name. tion it needs.
keeping up your home. If you filed a joint return for
5. You could have filed a joint re- TIP 2021 and you are filing a joint Check that both the name and SSN
turn with your spouse the year your return for 2022 with the same on your Forms 1040 or 1040-SR, W-2,
spouse died, even if you didn't actually spouse, be sure to enter your names and and 1099 agree with your social security
do so. SSNs in the same order as on your 2021 card. If they don’t, certain deductions
return. and credits on Form 1040 or 1040-SR
If your spouse died in 2022, you can't may be reduced or disallowed and you
file as qualifying surviving spouse. In- Name Change may not receive credit for your social
stead, see the instructions for Married security earnings. If your Form W-2
Filing Jointly, earlier. If you changed your name because of shows an incorrect SSN or name, notify
marriage, divorce, etc., be sure to report
Adopted child. An adopted child is al- the change to the Social Security Ad- your employer or the form-issuing agent
ways treated as your own child. An ministration (SSA) before filing your re- as soon as possible to make sure your
adopted child includes a child lawfully turn. This prevents delays in processing earnings are credited to your social se-
placed with you for legal adoption. your return and issuing refunds. It also curity record. If the name or SSN on
Dependent. To find out if someone is safeguards your future social security your social security card is incorrect,
your dependent, see Who Qualifies as benefits. call the SSA.
Your Dependent, later.
Once you are issued an SSN, use it to
file your tax return. Use your SSN to file

Need more information or forms? Visit IRS.gov. -14-