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Dependents & Exemptions

  1. I am adopting a child and do not yet have a social security number for the child. How can I claim an exemption for the child?
  2. My spouse and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim both her and her son as dependents?
  3. Is there an age limit on claiming my child as a dependent?
  4. May divorced or legally separated parents split the dependency exemption for a child?
  5. My spouse and I are filing as married filing separately. We both contributed to the support of our son. Can we both claim a dependency exemption for him on our separate returns?
  6. My husband and I were separated the last 11 months of the year and our two minor children lived with me for a greater part of the year than they lived with my husband. My husband provided all the financial support. Who can claim the children as dependents on the tax return?
  7. Are child support payments deductible by the payer or can the payer claim an exemption for the child?
  8. Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the requirements under Federal tax law?
  9. My son was born on December 31. Can I claim him as a dependent? If so, will he be also qualified for the child tax credit?
  10. My daughter was born at the end of the year. We are still waiting for a social security number. Can I send in my return and later supply her social security number?
  11. My child was stillborn. Can I claim my child as a dependent on my tax return?
  12. If I claim my daughter as a dependent because she is a full-time college student, can she claim her own personal exemption when she files her return?