Dependents, Publication 501 Contents


What’s New . . . . . . . . . . . . . . . . . . 1



Deduction, Who Must File . . . . . . . . . . . . . . . . . 3 Who Should File and Filing Standard Reminders . . . . . . . . . . . . . . . . . . . 2 Introduction . . . . . . . . . . . . . . . . . . 2

. . . . . . . . . . . . . . . 5



Information Filing Status . . . . . . . . . . . . . . . . . . 5

Dependents . . . . . . . . . . . . . . . . . 11 Social Security Numbers (SSNs) for

Dependents . . . . . . . . . . . . . . 23



2025 For use in preparing Standard Deduction . . . . . . . . . . . . 23

Returns 2025 Standard Deduction Tables . . . . 24

Enhanced Deduction for Seniors . . . . 26

How To Get Tax Help . . . . . . . . . . . . 26

Index . . . . . . . . . . . . . . . . . . . . . 30



What’s New

Who must file. In some cases, the amount of

income you can receive before you must file a

tax return has increased. Table 1 shows the fil-ing requirements for most taxpayers.

Standard deduction increased. The stand-



ard deduction for taxpayers who don’t itemize

their deductions on Schedule A (Form 1040) is

higher for 2025 than it was for 2024. The

amount depends on your filing status. You can

use the 2025 Standard Deduction Tables near the end of this publication to figure your stand-

ard deduction.

Enhanced deduction for seniors. Beginning

in 2025, taxpayers who are age 65 or older may

be eligible for the enhanced deduction for se-

niors. The maximum amount of the deduction is

$6,000 ($12,000 if married filing jointly and both

spouses are eligible). See Enhanced Deduction

for Seniors, later, for more information. Trump accounts and new Form 4547. Re-

cent legislation allows parents, guardians, and

other authorized individuals to elect to establish

a new type of individual retirement account,

called a Trump account, for the exclusive benefit

of certain children. If the child was born after

2024 and before 2029, is a U.S. citizen, and

meets certain other requirements, the author-

ized individual may also elect to receive a

$1,000 pilot program contribution to the child’s

Trump account. Both elections can be made on

Form 4547, which can be filed at the same time

as the authorized individual’s 2025 income tax

return. For more information on Trump ac-

counts, and to learn how to make these elec-

Get forms and other information faster and easier at: tions, see Form 4547 and its instructions.

• IRS.gov (English) • IRS.gov/Korean (한국어)

• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)

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Publication 501 (2025) Catalog Number 15000U

Feb 4, 2026 Department of the Treasury Internal Revenue Service www.irs.gov Table 1. 2025 Filing Requirements Chart for Most Taxpayers for dependents, the rules for multiple support





agreements, and the rules for divorced or sepa-




IF your filing status is... AND at the end of 2025 you THEN file a return rated parents. Standard Deduction gives the rules and dol-if your gross lar amounts for the standard deduction—a ben-income was at efit for taxpayers who don’t itemize their deduc- were... * least... ** tions. This section also discusses the standard

single deduction for taxpayers who are blind or age 65 under 65 $15,750 or older, the enhanced deduction for seniors, as

65 or older $17,750 well as special rules that limit the standard de-

head of household duction available to dependents. In addition, under 65 $23,625

this section helps you decide whether you



married filing jointly under 65 (both spouses) $31,500 How To Get Tax Help *** tion or itemizing your deductions. 65 or older would be better off taking the standard deduc- $25,625

explains how to get tax

65 or older (one spouse) help from the IRS. $33,100

This publication is for U.S. citizens and resi-

65 or older (both spouses) $34,700 dent aliens only. If you are a resident alien for



married filing separately the entire year, you must follow the same tax any age $5 rules that apply to U.S. citizens. The rules to de- qualifying surviving spouse under 65 $31,500 termine if you are a resident or nonresident

65 or older alien are discussed in chapter 1 of Pub. 519. $33,100

* If you were born before January 2, 1961, you’re considered to be 65 or older at the Nonresident aliens. If you were a nonresident



preparing a return for someone who died in 2025, see tax forms that apply to you may be different from Death of taxpayer , later.) those that apply to U.S. citizens. See Pub. 519. end of 2025. (If your spouse died in 2025, see alien at any time during the year, the rules and Death of spouse , later. If you’re

** Gross income means all income you receive in the form of money, goods, property, and services that isn’t exempt from tax, including any income from sources Comments and suggestions. We welcome



part or all of it). Don’t include any social security benefits unless (a) you’re married gestions for future editions. You can send us comments through outside the United States or from the sale of your main home (even if you can exclude your comments about this publication and sug-



filing a separate return and you lived with your spouse at any time during 2025, or (b) IRS.gov/FormComments. Or, you can write to one-half of your social security benefits plus your other gross income and any the Internal Revenue Service, Tax Forms and tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) Publications, 1111 Constitution Ave. NW, applies, see the Instructions for Form 1040 to figure the taxable part of social security IR-6526, Washington, DC 20224. benefits you must include in gross income. Gross income includes gains, but not Although we can’t respond individually to



for example, the amount on Schedule C, line 7; or Schedule F, line 9. But in figuring feedback and will consider your comments and suggestions as we revise our tax forms, instruc- losses, reported on Form 8949 or Schedule D. Gross income from a business means, each comment received, we do appreciate your

gross income, don’t reduce your income by any losses, including any loss on tions, and publications. Don’t send tax ques- Schedule C, line 7; or Schedule F, line 9. tions, tax returns, or payments to the above ad-

*** If you didn’t live with your spouse at the end of 2025 (or on the date your spouse dress. died) and your gross income was at least $5, you must file a return regardless of your Getting answers to your tax questions.

age. If you have a tax question not answered by this

publication or the How To Get Tax Help section

Reminders 1-800-THE-LOST (1-800-843-5678) if you rec- at the end of this publication, go to the IRS In-

ognize a child. teractive Tax Assistant page at IRS.gov/

Future developments. Information about any search feature or viewing the categories listed.

Introduction Help/ITA where you can find topics by using the

posted at This publication discusses some tax rules that lications. Go to IRS.gov/Forms to download IRS.gov/Pub501 . affect every person who may have to file a fed- as legislation enacted after we release it) will be Getting tax forms, instructions, and pub- future developments affecting Pub. 501 (such

Taxpayer identification number for aliens. If eral income tax return. It answers some basic current and prior-year forms, instructions, and you are a nonresident or resident alien and you questions: who must file, who should file, what publications. don’t have and aren’t eligible to get a social se- filing status to use, who qualifies as a depend- Ordering tax forms, instructions, and

curity number (SSN), you must apply for an indi- ent, and the amount of the standard deduction. publications. Go to IRS.gov/OrderForms to or-

vidual taxpayer identification number (ITIN). Who Must File explains who must file an in- der current forms, instructions, and publica-

Your spouse may also need an ITIN if your come tax return. If you have little or no gross in- tions; call 800-829-3676 to order prior-year

spouse doesn’t have and isn’t eligible to get an come, reading this section will help you decide forms and instructions. The IRS will process

SSN. See Form W-7, Application for IRS Indi- if you have to file a return. your order for forms and publications as soon

vidual Taxpayer Identification Number. Also see Who Should File helps you decide if you as possible. Don’t resubmit requests you’ve al-



ents do so. tions faster online. , later. Filing Status Social Security Numbers (SSNs) for Depend- should file a return, even if you aren’t required to ready sent us. You can get forms and publica-

helps you determine which fil-



Photographs of missing children. The Inter- ing status to use. Filing status is important in Useful Items nal Revenue Service is a proud partner with the determining whether you must file a return and You may want to see: whether you may claim certain deductions and National Center for Missing & Exploited credits. It also helps determine your standard Children® (NCMEC) . Photographs of missing Publication children selected by the Center may appear in deduction and tax rate. Dependents this publication on pages that would otherwise explains the difference be-559 559 Survivors, Executors, and tween a qualifying child and a qualifying rela-be blank. You can help bring these children Administrators tive home by looking at the photographs and calling . Other topics include the SSN requirement

2 Publication 501 (2025)





Form (and Instructions) Deceased Persons you received for your services as an employee


1040-X 1040-X Amended U.S. Individual Income receive income from Puerto Rican sources that You must file an income tax return for a dece- Tax Return of the United States or any U.S. agency. If you

2848 are true. standard deduction, which reduces the amount Power of Attorney and Declaration 2848 of income you can have before you must file a dent (a person who died) if both of the following isn’t subject to U.S. tax, you must reduce your

of Representative 1. Your spouse died, or you are the executor, U.S. income tax return.

8332 8332 Release/Revocation of Release of For more information, see Pub. 570. 2. The decedent met the filing requirements administrator, or legal representative.

Custodial Parent described in this publication at the time of Claim to Exemption for Child by

the decedent’s death. Individuals With Income From U.S.

8814 8814 Parents’ Election To Report Child’s Territories

Interest and Dividends For more information, see Final Income Tax

Return for Decedent—Form 1040 or 1040-SR in If you had income from Guam, the Common-

Who Must File Pub. 559. wealth of the Northern Mariana Islands, Ameri-

can Samoa, or the U.S. Virgin Islands, special

Death of spouse. If your spouse died in 2025, rules may apply when determining whether you



whether you must file a federal income tax re- whether you must file a 2025 return. Consider dition, you may have to file a return with the indi-your spouse to be 65 or older at the end of 2025 vidual territory government. See Pub. 570 for If you are a U.S. citizen or resident alien, read this before using Table 1 or Table 2 to find must file a U.S. federal income tax return. In ad-

pendent. For details, see of death. Even if your spouse was born before Table 1 and Table 2 . January 2, 1961, your spouse isn’t considered status, your age, and whether you are a de-turn depends on your gross income, your filing only if your spouse was 65 or older at the time more information.



apply even if you owe no tax. A person who is a dependent may still have to A person is considered to reach age 65 on file a return. It depends on the person’s earned the day before the person’s 65th birthday. You may have to pay a penalty if you are re- income, unearned income, and gross income. quired to file a return but fail to do so. If you will- For details, see bed in 65 or older at the end of 2025 unless your Table 3 applies. The filing requirements spouse was 65 or older at the time of death. You must also file if one of the situations descri- Dependents

fully fail to file a return, you may be subject to Example. Your spouse was born on Febru- Table 2. A dependent must also

criminal prosecution. ary 14, 1960, and died on February 13, 2025. file if one of the situations described in Table 3

Your spouse is considered age 65 at the time of applies.



Gross income. Gross income is all income death. However, if your spouse died on Febru- Responsibility of parent. If a dependent child ary 12, 2025, your spouse isn’t considered age you receive in the form of money, goods, prop-must file an income tax return but can’t file due 65 at the time of death and is not 65 or older at erty, and services that isn’t exempt from tax. If to age or any other reason, a parent, guardian, the end of 2025. you are married and live with your spouse in a or other legally responsible person must file it community property state, half of any income for the child. If the child can’t sign the return, the Death of taxpayer. If you are preparing a re-defined by state law as community income may parent or guardian must sign the child’s name turn for someone who died in 2025, read this be considered yours. For a list of community followed by the words “By (your signature), pa-before using Table 1 or Table 2. Consider the property states, see Community property states rent for minor child.” taxpayer to be 65 or older at the end of 2025 under Married Filing Separately, later. only if the taxpayer was 65 or older at the time Earned income. Earned income includes sal-Self-employed persons. If you are of death. Even if the taxpayer was born before aries, wages, professional fees, and other self-employed in a business that provides serv-January 2, 1961, the taxpayer isn’t considered amounts received as pay for work you actually ices (where products aren’t a factor), your gross 65 or older at the end of 2025 unless the tax-perform. Earned income (only for purposes of income from that business is the gross receipts. payer was 65 or older at the time of death. filing requirements and the standard deduction) If you are self-employed in a business involving A person is considered to reach age 65 on also includes any part of a taxable scholarship. manufacturing, merchandising, or mining, your the day before the person’s 65th birthday. See chapter 1 of Pub. 970 for more information gross income from that business is the total on taxable and nontaxable scholarships. sales minus the cost of goods sold. In either



case, you must add any income from invest- Child’s earnings. Amounts a child earns U.S. Citizens or Resident Aliens ments and from incidental or outside operations by performing services are included in the Living Abroad or sources. child’s gross income and not the gross income



Filing status. Your filing status generally de- To determine whether you must file a return, in- of the parent. This is true even if under local law the child’s parent has the right to the earnings clude in your gross income any income you pends on whether you are single or married. and may actually have received them. But if the earned or received abroad, including any in- Whether you are single or married is deter- child doesn’t pay the tax due on this income, come you can exclude under the foreign earned mined at the end of your tax year, which is De- the parent is liable for the tax. income exclusion. For more information on spe- cember 31 for most taxpayers. Filing status is cial tax rules that may apply to you, see Pub. discussed in detail later in this publication. Unearned income. Unearned income includes 54. income such as interest, dividends, and capital Age. Age is a factor in determining if you must gains. Trust distributions of interest, dividends, file a return only if you are 65 or older at the end Residents of Puerto Rico capital gains, and survivor annuities are also of your tax year. For 2025, you are 65 or older if considered unearned income. you were born before January 2, 1961. If you are a U.S. citizen and also a bona fide



Taxpayers clude your child’s interest and dividend income addition to any legal requirement you may have on your tax return. If you do this, your child won’t to file an income tax return with Puerto Rico. have to file a return. To make this election, all of You must file a return if your gross income for the following conditions must be met. the year was at least the amount shown on the Filing Requirements for Most a U.S. income tax return for any year in which on parent’s return. You may be able to in- you meet the income requirements. This is in resident of Puerto Rico, you must generally file Election to report child’s unearned income

appropriate line in If you are a bona fide resident of Puerto Rico • Your child was under age 19 (or under age Table 1 . Dependents should for the whole year, your U.S. gross income 24 if a student) at the end of 2025. (A child see Table 2 instead. doesn’t include income from sources within Pu- born on January 1, 2007, is considered to

erto Rico. It does, however, include any income be age 19 at the end of 2025; you can’t

Publication 501 (2025) 3 Table 2. 2025 Filing Requirements for Dependents





See Dependents to find out if you are a dependent.


If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.



! If your gross income was $5,200 or more, you usually can’t be claimed as a dependent unless you are a qualifying child.

CAUTION For details, see Dependents.



Single dependents—Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

1. Your unearned income was more than $1,350.

2. Your earned income was more than $15,750.

3. Your gross income was more than the larger of:

a. $1,350, or

b. Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

1. Your unearned income was more than $3,350 ($5,350 if 65 or older and blind). 2. Your earned income was more than $17,750 ($19,750 if 65 or older and blind). 3. Your gross income was more than the larger of:

a. $3,350 ($5,350 if 65 or older and blind), or

b. Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).



Married dependents—Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $1,350.

3. Your earned income was more than $15,750.

4. Your gross income was more than the larger of:

a. $1,350, or

b. Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $2,950 ($4,550 if 65 or older and blind). 3. Your earned income was more than $17,350 ($18,950 if 65 or older and blind). 4. Your gross income was more than the larger of:

a. $2,950 ($4,550 if 65 or older and blind), or

b. Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).



4 Publication 501 (2025) Table 3. Other Situations When You Must File a 2025 Return





You must file a return if any of the conditions below apply.


1. You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following. (See the instructions for

Schedule 2 (Form 1040).)

a. Alternative minimum tax.

b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

c. Social security or Medicare tax on tips you didn’t report to your employer or on wages you received from an employer

who didn’t withhold these taxes.

d. Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on

group-term life insurance and additional taxes on health savings accounts.

e. Household employment taxes.

f. Recapture taxes.

2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.

3. You had net earnings from self-employment of at least $400.

4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer

social security and Medicare taxes.

5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage

through the Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.

6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you

are paying in installments under section 965(h) or deferred by making an election under section 965(i).

7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by

transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

make the election for this child unless the 6. You qualify for the premium tax credit. See Other Situations

child was a student. Similarly, a child born Form 8962.

age 24 at the end of 2025; you can’t make You may have to file a tax return even if your on January 1, 2002, is considered to be

the election for this child.) gross income is less than the amount shown in Form 1099-B or Form 1099-DA received.

• Your child had gross income only from in- Table 1 or Table 2 for your filing status. See Ta- Even if you aren’t required to file a return, you

terest and dividends (including capital gain ble 3 for those other situations when you must should consider filing if all of the following apply. file. • You received a Form 1099-B or Form

distributions and Alaska Permanent Fund 1099-DA (or substitute statement).

dividends). • The amount in box 1d on Form 1099-B or

• The interest and dividend income was less the amount in box 1f on Form 1099-DA (or

than $13,500. substitute statement), when added to your Who Should File

• Your child is required to file a return for other gross income, means you have to file

• Even if you don’t have to file, you should file a Your child doesn’t file a joint return for ment in Table 1 or Table 2 that applies to tax return if you can get money back. For exam-2025 unless you make this election. a tax return because of the filing require-

2025. you.

• ple, you should file if one of the following ap-No estimated tax payment was made for • Box 1e on Form 1099-B or box 1g on Form

2025 and no 2024 overpayment was ap- plies. 1099-DA (or substitute statement) is blank.



rents’ Election To Report Child’s Interest and • plied to 2025 under your child’s name and 1. You had income tax withheld from your In this case, filing a return may keep you from SSN. pay. getting a notice from the IRS. No federal income tax was withheld from 2. You made estimated tax payments for the your child’s income under the backup with-year or had any of your overpayment for holding rules. last year applied to this year’s estimated Filing Status • You are the parent whose return must be tax. used when making the election to report You must determine your filing status before you your child’s unearned income. 3. You qualify for the earned income credit. can determine whether you must file a tax re-For more information, see Form 8814, Pa-See Pub. 596 for more information. turn, your standard deduction (discussed later), 4. You qualify for the additional child tax and your tax. You also use your filing status to Dividends, and its instructions. credit. See Schedule 8812 (Form 1040) for determine whether you are eligible to claim cer-tain other deductions and credits. more information.

5. You qualify for the refundable American There are five filing statuses.

opportunity credit. See Form 8863. • Single.

Publication 501 (2025) 5





• Married filing jointly. you had an extension to file (for example, until Use the Single column of the Tax Table, or Sec-• Married filing separately. October 15) but you filed earlier and we re- tion A of the Tax Computation Worksheet, to fig-• Head of household. ceived it on July 1, your return is considered ure your tax. • Qualifying surviving spouse. filed on July 1.


If more than one filing status applies to you, Head of household or qualifying surviv- Married Filing Jointly choose the one that will give you the lowest tax. ing spouse. If you are considered unmarried,



Marital Status as a qualifying surviving spouse. See Head of ing status if you are considered married and Household you may be able to file as head of household or You can choose married filing jointly as your fil-

and Qualifying Surviving Spouse, both you and your spouse agree to file a joint re-



whether you are considered unmarried or mar- Married persons. If you are considered mar- combined allowable expenses. You can file a ried. ried, you and your spouse can file a joint return joint return even if one of you had no income or or separate returns. In general, your filing status depends on port your combined income and deduct your later, to see if you qualify. turn. On a joint return, you and your spouse re-

deductions.

Unmarried persons. You are considered un-

married for the whole year if, on the last day of Considered married. You are considered If you and your spouse decide to file a joint your tax year, you are either: married for the whole year if, on the last day of return, your tax may be lower than your com-

• Unmarried, or your tax year, you and your spouse meet any bined tax for the other filing statuses. Also, your



• Legally separated from your spouse under one of the following tests. standard deduction (if you don’t itemize deduc-a divorce or separate maintenance decree. tions) may be higher, and you may qualify for 1. You are married and living together. tax benefits that don’t apply to other filing sta-

or legally separated under a divorce or separate 2. You are living together in a common law State law governs whether you are married

maintenance decree. marriage recognized in the state where you now live or in the state where the com- tuses. On Form 1040 or 1040-SR, show your filing

Definition of marriage. A marriage of two in- mon law marriage began. status as married filing jointly by checking the



dividuals is recognized for federal tax purposes “Married filing jointly” box on the Filing Status 3. You are married and living apart but not le- line near the top of the form. Use the Married fil- if the marriage is recognized by the state or ter- gally separated under a decree of divorce ing jointly column of the Tax Table, or Section B ritory of the United States in which the marriage or separate maintenance. of the Tax Computation Worksheet, to figure is entered into, regardless of legal residence. 4. You are separated under an interlocutory your tax. Two individuals who enter into a relationship (not final) decree of divorce. that is denominated as marriage under the laws If you and your spouse each have in- of a foreign jurisdiction or an American Indian Spouse died during the year. If your TIP come, you may want to figure your tax tribe are recognized as married for federal tax spouse died during the year, you are consid- both on a joint return and on separate purposes if the relationship would be recog- ered married for the whole year for filing status returns (using the filing status of married filing nized as marriage under the laws of at least one separately). You can choose the method that purposes. state or territory of the United States, regardless If you didn’t remarry before the end of the gives the two of you the lower combined tax un- of legal residence. Individuals who have en- tax year, you can file a joint return for yourself less you are required to file separately. tered into a registered domestic partnership, and your deceased spouse. For the next 2 civil union, or other similar relationship that isn’t years, you may be entitled to the special bene- Spouse died. If your spouse died during the denominated as a marriage under the law of the fits described later under Qualifying Surviving year, you are considered married for the whole state or territory of the United States where Spouse . year and can choose married filing jointly as such relationship was entered into aren’t law- If you remarried before the end of the tax your filing status. See Spouse died during the fully married for federal tax purposes, regard- year, you can file a joint return with your new year under Married persons, earlier. less of legal residence. See Considered mar- spouse. Your deceased spouse’s filing status is If your spouse died in 2026 before filing a ried , later. married filing separately for that year. 2025 return, you can choose married filing



divorce for the sole purpose of filing tax returns stead of as married filing separately, your stand- ing status. ard deduction will be higher and your tax may as unmarried individuals, and at the time of di-be lower. See Head of Household , later. vorce you intend to and do, in fact, remarry Filing a Joint Return each other in the next tax year, you and your Single spouse must file as married individuals in both Both you and your spouse must include all of years. your income and deductions on your joint re-Annulled marriages. If you obtain a court Your filing status is single if you are considered turn. decree of annulment, which holds that no valid unmarried and you don’t qualify for another fil-ing status. To determine your marital status, see marriage ever existed, you are considered un-Accounting period. Both of you must use the married even if you filed joint returns for earlier year. you may be able to file as head of household Divorced persons. If you are divorced under a final decree by the last day of the year, you are even if you aren’t divorced or legally separated. considered unmarried for the whole year and If you qualify to file as head of household in- Divorce and remarriage. If you obtain a you can’t choose married filing jointly as your fil- der a final decree by the last day of the year, apart from your spouse and meet certain tests, you are considered unmarried for the whole Divorced persons. If you are divorced un- jointly as your filing status on your 2025 return. Married persons living apart. If you live

Marital Status, earlier. same accounting period, but you can use differ-

years. File amended returns (Form(s) 1040-X) ent accounting methods. claiming single or head of household status for Spouse died before January 1, 2025. Your all tax years that are affected by the annulment filing status may be single if your spouse died Joint responsibility. Both of you may be held and not closed by the statute of limitations for before January 1, 2025, and you didn’t remarry responsible, jointly and individually, for the tax filing a tax return. Generally, for a credit or re- before the end of 2025. You may, however, be and any interest or penalty due on your joint re-fund, you must file Form(s) 1040-X within 3 able to use another filing status that will give turn. This means that if one spouse doesn’t pay

years (including extensions) after the date you you a lower tax. See Head of Household and the tax due, the other may have to. Or, if one

filed your original return or within 2 years after Qualifying Surviving Spouse, later, to see if you spouse doesn’t report the correct tax, both the date you paid the tax, whichever is later. If qualify. spouses may be responsible for any additional you filed your original tax return early (for exam- On Form 1040 or 1040-SR, show your filing taxes assessed by the IRS. One spouse may be ple, March 1), your return is considered filed on status as single by checking the “Single” box on held responsible for all the tax due even if all the the due date (generally April 15). However, if the Filing Status line near the top of the form. income was earned by the other spouse. 6 Publication 501 (2025)





You may want to file separately if: Signing as guardian of spouse. If you are Head of Household). This can apply to you


• You believe your spouse isn’t reporting all the guardian of your spouse who is mentally in- even if you aren’t divorced or legally separated.

of their income, or competent, you can sign the return for your If you qualify to file as head of household, in-

• You don’t want to be responsible for any spouse as guardian. stead of as married filing separately, your tax

enough tax withheld or doesn’t pay enough Spouse in combat zone. You can sign a taxes due if your spouse doesn’t have may be lower, you may be able to claim certain

estimated tax. joint return for your spouse if your spouse can’t tax benefits, and your standard deduction will



and individually responsible for any tax, interest, Divorced taxpayer. You may be held jointly (such as the Persian Gulf area, Serbia, Monte- even if your spouse chooses to itemize deduc-negro, Albania, or Afghanistan), even if you tions. See Head of Household , later, for more and penalties due on a joint return filed before don’t have a power of attorney or other state-information. sign because they are serving in a combat zone allows you to choose the standard deduction be higher. The head of household filing status

your divorce. This responsibility may apply even ment. Attach a signed statement to your return if your divorce decree states that your former explaining that your spouse is serving in a com- You will generally pay more combined spouse will be responsible for any amounts due bat zone. For more information on special tax TIP tax on separate returns than you would on previously filed joint returns. rules for persons who are serving in a combat on a joint return for the reasons listed

Relief from joint responsibility. In some serving in a combat zone, see Pub. 3. zone, or who are in missing status as a result of under Special Rules, later. However, unless you are required to file separately, you should figure

cases, one spouse may be relieved of joint re- your tax both ways (on a joint return and on sep-

sponsibility for tax, interest, and penalties on a Power of attorney (POA). In order for you arate returns). This way, you can make sure you joint return for items of the other spouse that to sign a return for your spouse in any of these are using the filing status that results in the low-were incorrectly reported on the joint return. You cases, you must attach to the return a POA that est combined tax. When figuring the combined can ask for relief no matter how small the liabil- authorizes you to sign for your spouse. You can tax of a married couple, you may want to con-ity. use a POA that states that you have been gran- sider state taxes as well as federal taxes.

There are three types of relief available. ted authority to sign the return, or you can use

1. Innocent spouse relief. How to file. If you file a separate return, you Form 2848. Part I of Form 2848 must state that

2. Separation of liability (available only to generally report only your own income, credits, you are granted authority to sign the return.

joint filers whose spouse has died, or who and deductions. Nonresident alien or dual-status alien. Gen-are divorced, who are legally separated, or Select this filing status by checking the erally, a married couple can’t file a joint return if

who haven’t lived together for the 12 “Married filing separately” box on the Filing Sta- either spouse is a nonresident alien at any time

months ending on the date the election for tus line near the top of Form 1040 or 1040-SR. during the year. However, you and your spouse

this relief is filed). Enter your spouse’s full name in the entry space can choose to be treated as U.S. residents for

3. Equitable relief. the entire year and file a joint return if one below the filing status checkbox. Be sure to en-

spouse was a nonresident alien at the end of ter your spouse’s SSN or ITIN in the space for

You must file Form 8857, Request for Inno- the taxable year (the nonresident spouse) and spouse’s SSN on Form 1040 or 1040-SR. If

cent Spouse Relief, to request relief from joint the other was a U.S. citizen or resident at the your spouse doesn’t have and isn’t required to

responsibility. Pub. 971 explains the kinds of re- end of the taxable year. This choice remains in have an SSN or ITIN, enter “NRA” in the entry

lief and who may qualify for them. effect in subsequent years until terminated. You space below the filing status checkboxes. For

and your spouse can also choose to file as U.S. electronic filing, enter the spouse’s name or



sidered a joint return, both spouses must gener- ITIN in the entry space below the filing status U.S. citizens or residents at the end of the year checkboxes. Use the Married filing separately ally sign the return. Signing a joint return. For a return to be con- residents for the entire year if both of you are “NRA” if the spouse doesn’t have an SSN or

and either (or both) of you were a nonresident at

the beginning of the year (the dual-status column of the Tax Table, or Section C of the Tax

Spouse died before signing. If your Computation Worksheet, to figure your tax. spouse(s)). You can only make this choice for 1

utor or administrator must sign the return for If you and your spouse are making either of Special Rules your spouse. If neither you nor anyone else has spouse died before signing the return, the exec- year, and it doesn’t apply to any future years. been appointed as executor or administrator, 2025, check the box in the Filing Status section these choices to be treated as U.S. residents for If you choose married filing separately as your

you can sign the return for your spouse. Check and enter the name of the nonresident spouse filing status, the following special rules apply.

1040 or 1040-SR and enter the date your you) in the entry space. Also check the box and more tax on a separate return than if you use spouse died in the entry spaces after “Spouse.” the “Deceased” box at the top of page 1 of Form or dual-status spouse(s) (whichever applies to Because of these special rules, you usually pay



where you sign the return. dents in a prior year and the choice remains in joint return. effect. See the Instructions for Form 1040 and Spouse away from home. If your spouse Pub. 519 for more information on how to make 2. Your exemption amount for figuring the al-is away from home, you should prepare the re-Enter “Filing as surviving spouse” in the area spouse made the choice to be treated as resi- 1. Your tax rate is generally higher than on a enter their name if you and your nonresident another filing status you qualify for. turn, sign it, and send it to your spouse to sign this choice. ternative minimum tax is half that allowed on a joint return. so it can be filed on time.



your spouse’s name in the proper space on the come under an employer’s dependent status may benefit you if you want to be respon- care assistance program is limited to return followed by the words “By (your name), sible only for your own tax or if it results in less $2,500 (instead of $5,000 on a joint re- Spouse.” Be sure to sign in the space provided tax than filing a joint return. turn). However, if you are legally separated for your signature. Attach a dated statement, or living apart from your spouse, you may signed by you, to the return. The statement If you and your spouse don’t agree to file a be able to file a separate return and still should include the form number of the return joint return, you must use this filing status un- your spouse can’t sign because of injury or dis- pendent care expenses in most cases, You can choose married filing separately as and the amount you can exclude from in- ease and tells you to sign for them, you can sign your filing status if you are married. This filing Injury or disease prevents signing. If Married Filing Separately 3. You can’t take the credit for child and de-

you are filing, the tax year, and the reason your take the credit. See What’s Your Filing Sta- less you qualify for head of household status, tus? in Pub. 503 for more information. spouse can’t sign, and it should state that your discussed later. spouse has agreed to your signing for them. 4. You can’t take the earned income credit

You may be able to choose head of house- unless you have a qualifying child and

hold filing status if you are considered unmar- meet certain other requirements. ried because you live apart from your spouse

and meet certain tests (explained later under

Publication 501 (2025) 7





5. You can’t take the exclusion or credit for at all times during the year are each allowed a How to file. Select this filing status by check-


adoption expenses in most cases. $12,500 maximum special allowance for losses ing the “Head of household” box on the Filing



6. You can’t take the education credits (the Activities in Pub. 925. from passive real estate activities. See Rental Status line near the top of Form 1040 or American opportunity credit and lifetime 1040-SR. If the child who qualifies you for this filing status isn’t claimed as your dependent in learning credit), or the deduction for stu-

dent loan interest. Community property states. Community the Dependents section of Form 1040 or

property states include Arizona, California, 1040-SR, enter the child’s name in the entry

7. You can’t exclude any interest income from Idaho, Louisiana, Nevada, New Mexico, Texas, space below the filing status checkboxes. Use

qualified U.S. savings bonds you used for Washington, and Wisconsin. If you live in a the Head of a household column of the Tax Ta-higher education expenses. community property state and file separately, ble, or Section D of the Tax Computation Work-

8. If you lived with your spouse at any time come or community income for income tax pur-your income may be considered separate in- sheet, to figure your tax.

during the tax year: poses. See Pub. 555. Considered Unmarried a. You can’t claim the credit for the eld-

erly or the disabled, and Joint Return After Separate To qualify for head of household status, you

b. You must include in income a greater Returns must be either unmarried or considered unmar-

percentage (up to 85%) of any social ried on the last day of the year. You are consid-

security or equivalent railroad retire- ered unmarried on the last day of the tax year if You can change your filing status from a sepa-

ment benefits you received. you meet all the following tests. rate return to a joint return by filing an amended

9. The following credits and deductions are return using Form 1040-X. 1. You file a separate return. A separate re-



10. Your capital loss deduction limit is $1,500 reduced at income levels half those for a turn includes a return claiming married fil- ing separately, single, or head of house- You can generally change to a joint return joint return. any time within 3 years from the due date of the hold filing status. a. The child tax credit and the credit for separate return or returns. This doesn’t include 2. You paid more than half the cost of keep- other dependents. any extensions. A separate return includes a re- ing up your home for the tax year. turn filed by you or your spouse claiming mar- b. The retirement savings contributions ried filing separately, single, or head of house- 3. Your spouse didn’t live in your home dur- credit. ing the last 6 months of the tax year. Your hold filing status. spouse is considered to live in your home (instead of $3,000 on a joint return). even if your spouse is temporarily absent Separate Returns After Joint due to special circumstances. See Tempo- 11. If your spouse itemizes deductions, you Return rary absences , later. can’t claim the standard deduction. If you



stances. See line 27a instructions in the Instruc-TIP can claim the standard deduction, your ba- 4. Your home was the main home of your Once you file a joint return, you can’t choose to sic standard deduction is half the amount child, stepchild, or foster child for more file separate returns for that year after the due allowed on a joint return. than half the year. (See Home of qualifying date of the return. person , later, for rules applying to a child’s There are special rules that allow a birth, death, or temporary absence during Exception. A personal representative for a de- separated spouse to claim the earned the year.) cedent can change from a joint return elected income credit under certain circum- by the surviving spouse to a separate return for 5. You must be able to claim the child as a the decedent. The personal representative has tions for Form 1040 and Schedule EIC (Form dependent. However, you meet this test if 1 year from the due date (including extensions) 1040) to see if you meet the qualifications to you can’t claim the child as a dependent of the return to make the change. See Pub. 559 claim the earned income credit even though you only because the noncustodial parent can for more information on filing income tax returns are married and don’t file a joint return. claim the child using the rules described for a decedent. later in Children of divorced or separated



Adjusted gross income (AGI) limits. If your parents (or parents who live apart) under Qualifying Child or in AGI on a separate return is lower than it would Head of Household Support Test for Chil- dren of Divorced or Separated Parents (or have been on a joint return, you may be able to Parents Who Live Apart) under Qualifying deduct a larger amount for certain deductions You may be able to file as head of household if Relative. The general rules for claiming a that are limited by AGI, such as medical expen- you meet all the following requirements. child as a dependent are explained later ses. 1. You are unmarried or considered unmar- under Dependents .



Individual retirement arrangements (IRAs). ried on the last day of the year. See Marital You may be considered unmarried for the Status , earlier, and Considered Unmar-You may not be able to deduct all or part of your purpose of using head of household status but ried , later. contributions to a traditional IRA if you or your not for other purposes, such as claiming the spouse was covered by an employee retirement 2. You paid more than half the cost of keep-EIC. Different tests apply depending on the tax plan at work during the year. Your deduction is ing up a home for the year. benefit you claim. reduced or eliminated if your income is more 3. A qualifying person lived with you in the than a certain amount. This amount is much If you were considered married for part home for more than half the year (except lower for married individuals who file separately ! of the year and lived in a community for temporary absences, such as school). and lived together at any time during the year. CAUTION property state (listed earlier under Mar-However, if the qualifying person is your For more information, see How Much Can You ried Filing Separately), special rules may apply dependent parent, your dependent parent Deduct? in chapter 1 of Pub. 590-A. in determining your income and expenses. See doesn’t have to live with you. See Special Pub. 555 for more information. rule for parent , later, under Qualifying Per-Rental activity losses. If you actively partici-son. pated in a passive rental real estate activity that Nonresident alien spouse. You are consid-produced a loss, you can generally deduct the If you qualify to file as head of house-ered unmarried for head of household purposes loss from your nonpassive income up to TIP hold, your tax rate will usually be lower if your spouse was a nonresident alien at any $25,000. This is called a special allowance. than the rates for single or married fil-time during the year and you don’t choose to However, married persons filing separate re-ing separately. You will also receive a higher treat your nonresident spouse as a resident turns who lived together at any time during the standard deduction than if you file as single or alien. However, your spouse isn’t a qualifying year can’t claim this special allowance. Married married filing separately. person for head of household purposes. You persons filing separate returns who lived apart must have another qualifying person and meet 8 Publication 501 (2025) the other tests to be eligible to file as head of





household. Worksheet 1. Cost of Keeping Up a Home Keep for Your Records


Choice to treat spouse as resident. You

are considered married if you choose to treat

your spouse as a resident alien. See chapter 1 Amount You Total of Pub. 519. Paid Cost

Keeping Up a Home Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $

Mortgage interest expense . . . . . . . . . . . . . . . . . . . . . .

To qualify for head of household status, you Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . must pay more than half of the cost of keeping Utility charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



up a home for the year. You can determine Repairs/maintenance . . . . . . . . . . . . . . . . . . . . . . . . . whether you paid more than half of the cost of Property insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . keeping up a home by using Worksheet 1 .

Food eaten in the home . . . . . . . . . . . . . . . . . . . . . . . .

Other household expenses . . . . . . . . . . . . . . . . . . . . .

Costs you include. Include in the cost of

keeping up a home expenses such as rent, Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ mortgage interest, real estate taxes, insurance

on the home, repairs, utilities, and food eaten in Minus total amount you paid . . . . . . . . . . . . . . . . . . . ( )

the home.

Amount others paid . . . . . . . . . . . . . . . . . . . . . . . . . . $

Costs you don’t include. Don’t include the



cost of clothing, education, medical treatment, Note. TANF and other governmental payments. Under proposed Treasury regulations, if you received Temporary vacations, life insurance, or transportation. Also Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support don’t include the value of your services or those another person, those payments are considered support you provided for that person, rather than support provided of a member of your household. by the government or other third party. Amounts paid out of funds received in the child’s or qualifying person’s

Qualifying Person name, such as Social Security, are considered paid by the child, not you. If the total amount you paid is more than

the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home.

See Table 4 to see who is a qualifying person. relative (see Not a Qualifying Child Test, later). toward your parent’s support. Your parent had

Any person not described in Table 4 isn’t a qual- As a result, your friend’s child isn’t your qualify- no income. Because you paid more than half of ifying person. ing person for head of household purposes. the cost of keeping up your parent’s apartment

from January 1 until your parent’s death, and

Example 1—child. Your unmarried child Home of qualifying person. Generally, the you can claim your parent as a dependent, you

lived with you all year and was 18 years old at qualifying person must live with you for more can file as head of household.



meet the tests to be a qualifying child of anyone Special rule for parent. If your qualifying fying person are considered to live together person is your parent, you may be eligible to file even if one or both of you are temporarily ab- else. As a result, this child is your qualifying as head of household even if your parent sent from your home due to special circumstan- child (see more than half of their own support and doesn’t Temporary absences. You and your quali- the end of the year. Your child didn’t provide than half of the year.

for head of household purposes. able to claim your parent as a dependent. Also, tion, military service, or detention in a juvenile you must pay more than half the cost of keeping facility. It must be reasonable to assume the ab- this child is single, this is your qualifying person Qualifying Child, later) and, because doesn’t live with you. However, you must be ces such as illness, education, business, vaca-

Example 2—child who isn’t qualifying up a home that was the main home for the en- sent person will return to the home after the

person. The facts are the same as in Exam- tire year for your parent. temporary absence. You must continue to keep



ple 1, except your child was 25 years old at the If you pay more than half the cost of keeping up the home during the absence. your parent in a rest home or home for the eld-end of the year and your child’s gross income Adopted child or foster child. You may erly, that counts as paying more than half the was $6,000. Because your child doesn’t meet be eligible to file as head of household if the cost of keeping up your parent’s main home. the age test (explained later under Qualifying person who qualifies you for this filing status Child), your child isn’t your qualifying child. Be-Death or birth. You may be eligible to file was an adopted child or foster child and you cause the child doesn’t meet the gross income as head of household even if the qualifying per-kept up a home for this person in 2025, the per-test (explained later under Qualifying Relative), son who qualifies you for this filing status is born son was lawfully placed with you for legal adop-the child isn’t your qualifying relative. As a re-or dies during the year. To qualify you for head tion by you in 2025, or the person was an eligi-sult, this child isn’t your qualifying person for of household filing status, the qualifying person ble foster child placed with you during 2025. head of household purposes. (as defined in Table 4 ) must be one of the fol-The person is considered to have lived with you lowing. for more than half of 2025 if your main home Example 3—your friend. Your friend lived • Your qualifying child or qualifying relative was this person’s main home for more than half with you all year. Even though your friend may who lived with you for more than half the the time since the child was adopted or placed be your qualifying relative if the gross income part of the year they were alive. with you in 2025. and support tests (explained later) are met, your • Your parent for whom you paid, for the en-friend isn’t your qualifying person for head of Kidnapped child. You may be eligible to tire part of the year your parent was alive, household purposes because your friend isn’t file as head of household even if the child who more than half the cost of keeping up the related to you in one of the ways listed under is your qualifying person has been kidnapped. home your parent lived in. Relatives who don’t have to live with you , later. You can claim head of household filing status if

See Table 4. all the following statements are true. Example. You are unmarried. Your parent,

Example 4—friend’s child. The facts are who you claim as a dependent, lived in an 1. The child is presumed by law enforcement

the same as in Example 3, except your friend’s apartment alone. Your parent died on Septem- authorities to have been kidnapped by

10-year-old child also lived with you all year. ber 2. The cost of the upkeep of the apartment someone who isn’t a member of your fam-

Your friend’s child isn’t your qualifying child and, for the year until your parent’s death was ily or the child’s family.

$6,000. You paid $4,000 and your sibling paid

because the child is your friend’s qualifying $2,000. Your sibling made no other payments child, your friend’s child isn’t your qualifying

Publication 501 (2025) 9 Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?1





! See the text of this publication for the other requirements you must meet to claim head of household filing status.


CAUTION

IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, the child is single a qualifying person, whether or not

or grandchild who lived with you more than the child meets the citizen or

half the year and meets certain other tests)2 resident test.

the child is married and you can claim the a qualifying person. child as a dependent

the child is married and you can’t claim the not a qualifying person.3 child as a dependent

qualifying relative4 who is your father or you can claim your parent as a dependent5 a qualifying person.6 mother you can’t claim your parent as a dependent not a qualifying person. qualifying relative4 other than your father or your relative lived with you more than half a qualifying person. mother (such as a grandparent, brother, or the year, and your relative is related to you

sister who meets certain tests) in one of the ways listed under Relatives

who don’t have to live with you, later, and you can claim your relative as a dependent5 your relative didn’t live with you more than not a qualifying person. half the year

your relative isn’t related to you in one of the not a qualifying person.

ways listed under Relatives who don’t have

to live with you, later, and is your qualifying relative only because your relative lived with

you all year as a member of your household

you can’t claim your relative as a dependent not a qualifying person.

1 A person can’t qualify more than one taxpayer to use the head of household filing status for the year.

2 The term “qualifying child” is defined under Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for head of

household filing status doesn’t include a child who is your qualifying child only because of the rules described under Children of divorced or

separated parents (or parents who live apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child isn’t a qualifying child you can claim as a dependent. 3 This person is a qualifying person if the only reason you can’t claim the person as a dependent is that you can be claimed as a dependent on another taxpayer’s return.

4 The term “qualifying relative” is defined under Dependents, later.

5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn’t a qualifying person. See Multiple

Support Agreement, later.

6 See Special rule for parent, earlier.

2. In the year of the kidnapping, the child How to file. Select this filing status by check- Qualifying Surviving Spouse

lived with you for more than half the part of ing the “Qualifying surviving spouse” box on the



3. In the year of the child’s return, the child the year before the kidnapping. Filing Status line near the top of Form 1040 or If your spouse died in 2025, you can use mar- 1040-SR. If the child who qualifies you for this ried filing jointly as your filing status for 2025 if filing status isn’t claimed as your dependent in lived with you for more than half the part of you otherwise qualify to use that status. The the Dependents section of Form 1040 or the year following the date of the child’s re- year of death is the last year for which you can 1040-SR, enter the child’s name in the entry turn. file jointly with your deceased spouse. See Mar- space below the filing status checkboxes. Use ried Filing Jointly , earlier. 4. You would have qualified for head of the Married filing jointly column of the Tax Table,

household filing status if the child hadn’t or Section B of the Tax Computation Work- You may be eligible to use qualifying surviv- been kidnapped. sheet, to figure your tax. ing spouse as your filing status for 2 years fol-



earlier of: This treatment applies for all years until the lowing the year your spouse died. For example, Eligibility rules. You are eligible to file your if your spouse died in 2024 and you haven’t re-2025 return as a qualifying surviving spouse if married, you may be able to use this filing status you meet all the following tests. 1. The year there is a determination that the for 2025 and 2026. The rules for using this filing child is dead, or status are explained in detail here. 1. You were entitled to file a joint return with

2. The year the child would have reached your spouse for the year your spouse died.

age 18. This filing status entitles you to use joint re- It doesn’t matter whether you actually filed

turn tax rates and the highest standard deduc- a joint return. tion amount (if you don’t itemize deductions). It

doesn’t entitle you to file a joint return.

10 Publication 501 (2025)





2. Your spouse died in 2023 or 2024 and you 2. In the year of the kidnapping, the child one else as a dependent if the person who can


didn’t remarry before the end of 2025. lived with you for more than half the part of claim you (or your spouse if filing a joint return)

3. You have a child or stepchild (not a foster fund of income tax withheld or estimated tax the year before the kidnapping. as a dependent files a return only to claim a re-

child) whom you can claim as a dependent 3. In the year of the child’s return, the child paid. or could claim as a dependent except that, lived with you for more than half the part of for 2025: the year following the date of the child’s re-turn. Joint Return Test

a. The child had gross income of $5,200

or more, 4. You would have qualified for qualifying sur- You generally can’t claim a married person as a

b. The child filed a joint return, or viving spouse filing status if the child had dependent if that person files a joint return.

not been kidnapped.



pendent in the Dependents section on c. You could be claimed as a dependent Exception. You can claim a person as a de- As mentioned earlier, the filing status on someone else’s return. pendent who files a joint return if that person ! qualifying surviving spouse is available and that person’s spouse file the joint return If the child isn’t claimed as your de- CAUTION for only 2 years following the year your only to claim a refund of income tax withheld or spouse died. estimated tax paid. Form 1040 or 1040-SR, enter the child’s



4. This child lived in your home all year, ex-name in the entry space below the filing Example 1—child files joint return. You status checkboxes. If you don’t enter the Dependents supported your 18-year-old child who lived with name, it will take us longer to process your you all year while your child’s spouse was in the return. Armed Forces. Your child’s spouse earned The term “dependent” means: $35,000 for the year. The couple files a joint re- • A qualifying child, or cept for temporary absences. See Tempo- • A qualifying relative. turn. You can’t claim your child as a dependent. rary absences , earlier, under Head of The terms “ qualifying child ” and “ qualifying rela- Household. There are also exceptions, de- Example 2—child files joint return only tive ” are defined later. scribed later, for a child who was born or as claim for refund of withheld tax. Your



5. You paid more than half the cost of keep-died during the year and for a kidnapped 18-year-old child and your child’s 17-year-old All the requirements for claiming a depend- child. spouse had $800 of wages from part-time jobs ent are summarized in Table 5 . and no other income. They lived with you all year. Neither is required to file a tax return. They Housekeepers, maids, or servants. If these ing up a home for the year. See Keeping don’t have a child. Taxes were taken out of their people work for you, you can’t claim them as Up a Home , earlier, under Head of House- pay, so they file a joint return only to get a refund dependents. hold. of the withheld taxes. The exception to the joint

Example. Your spouse died in 2023 and Child tax credit. You may be entitled to a child return test applies, so you aren’t disqualified

you haven’t remarried. During 2024 and 2025, tax credit for each qualifying child who was un- from claiming each of them as a dependent just

you continued to keep up a home for you and der age 17 at the end of the year if you claimed because they file a joint return. You can claim

your child who lives with you and whom you can that child as a dependent. For more information, each of them as dependents if all the other tests

claim as a dependent. For 2023, you were enti- see the Instructions for Form 1040. to do so are met.



tled to file a joint return for you and your de- Example 3—child files joint return to Credit for other dependents. You may be en- ceased spouse. For 2024 and 2025, you can file claim American opportunity credit. The titled to a credit for other dependents for each as a qualifying surviving spouse. After 2025, facts are the same as in Example 2, except no qualifying child who does not qualify you for the you can file as head of household if you qualify. taxes were taken out of your child’s pay or your child tax credit and for each qualifying relative. child’s spouse’s pay. However, they file a joint For more information, see the Instructions for Death or birth. You may be eligible to file as a return to claim an American opportunity credit Form 1040. qualifying surviving spouse if the child who of $124 and get a refund of that amount. Be- qualifies you for this filing status is born or dies cause they filed a joint return claiming the during the year. You must have provided more Exceptions American opportunity credit, they aren’t filing it than half of the cost of keeping up a home that only to get a refund of income tax withheld or was the child’s main home during the entire part Even if you have a qualifying child or qualifying estimated tax paid. The exception to the joint re- of the year the child was alive. relative, you can claim that person as a depend- turn test doesn’t apply, so you can’t claim either ent only if these three tests are met. of them as a dependent. Adopted child. You may be eligible to file as a 1. qualifying surviving spouse if the child who Dependent taxpayer test . Citizen or Resident Test qualifies you for this filing status was adopted 2. Joint return test . by you in 2025 or was lawfully placed with you 3. for legal adoption by you in 2025. The child is Citizen or resident test . You generally can’t claim a person as a depend- ent unless that person is a U.S. citizen, a U.S. considered to have lived with you for all of 2025 These three tests are explained in detail here. if your main home was this child’s main home resident alien, a U.S. national, or a resident of Canada or Mexico. However, there is an excep- for the entire time since this child was adopted Dependent Taxpayer Test or placed with you in 2025. tion for certain adopted children, as explained next.

Kidnapped child. You may be eligible to file as If you can be claimed as a dependent by an-a qualifying surviving spouse even if the child other taxpayer, you can’t claim anyone else as a Exception for adopted child. If you are a U.S. who qualifies you for this filing status has been citizen or U.S. national who has legally adopted dependent. Even if you have a qualifying child

kidnapped. You can claim qualifying surviving or qualifying relative, you can’t claim that person a child who isn’t a U.S. citizen, U.S. resident spouse filing status if all the following state- as a dependent. alien, or U.S. national, this test is met if the child ments are true. lived with you as a member of your household

1. The child is presumed by law enforcement If you are filing a joint return and your all year. This exception also applies if the child

authorities to have been kidnapped by spouse can be claimed as a dependent by an- was lawfully placed with you for legal adoption

someone who isn’t a member of your fam- other taxpayer, you and your spouse can’t claim and the child lived with you for the rest of the

ily or the child’s family. any dependents on your joint return. year after placement.

Exception. If you can be claimed as a depend-

ent by another taxpayer, you can claim some-

Publication 501 (2025) 11 Table 5. Overview of the Rules for Claiming a Dependent





! This table is only an overview of the rules. For details, see the rest of this publication.


CAUTION

• You can’t claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer,

unless that taxpayer files a return only to claim a refund of withheld income tax or estimated tax paid.

• You can’t claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of

withheld income tax or estimated tax paid.

• You can’t claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident

of Canada or Mexico.1

• You can’t claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests To Be a Qualifying Child Tests To Be a Qualifying Relative

1. The child must be your son, daughter, stepchild, foster child, brother, 1. The person can’t be your qualifying child or the qualifying

sister, half brother, half sister, stepbrother, or stepsister, or a descendant child of any other taxpayer. of any of them.

2. The person either (a) must be related to you in one of the

2. The child must be (a) under age 19 at the end of the year and younger ways listed under Relatives who don’t have to live with you, or

than you (or your spouse if filing jointly); (b) under age 24 at the end of the (b) must live with you all year as a member of your year, a student, and younger than you (or your spouse if filing jointly); or household2 (and your relationship must not violate local law). (c) any age if permanently and totally disabled.

3. The person’s gross income for the year must be less than

3. The child must have lived with you for more than half of the year.2 $5,200.3

4. The child must not have provided more than half of the child’s own support 4. You must provide more than half of the person’s total support

for the year. for the year.4

5. The child must not be filing a joint return for the year (unless that joint

return is filed only to claim a refund of withheld income tax or estimated

tax paid).

If the child meets the rules to be a qualifying child of more than one

person, generally only one person can actually treat the child as a

qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a

qualifying child.

1 There is an exception for certain adopted children.

2 There are exceptions for temporary absences, children who were born or died during the year, children who were adopted or lawfully placed for adoption during the year, children who are eligible foster children placed during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children.

3 There is an exception if the person is disabled and has income from a sheltered workshop. 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children.

Child’s place of residence. Children are usu- take a charitable contribution deduction. See 2. Age,

ally citizens or residents of the country of their Expenses Paid for Student Living With You in 3. Residency, parents. Pub. 526.



was born, the child may be a U.S. citizen and U.S. national. A U.S. national is an individual 5. Joint return. meet this test even if the other parent was a If you were a U.S. citizen when your child 4. Support, and who, although not a U.S. citizen, owes alle-



Foreign students’ place of residence. For- ! qualifying child of more than one per- nationals instead of U.S. citizens. son, there are rules you must use to CAUTION eign students brought to this country under a determine which person can actually treat the qualified international education exchange pro- Qualifying Child child as a qualifying child. See Qualifying Child gram and placed in American homes for a tem- of More Than One Person , later. porary period generally aren’t U.S. residents Five tests must be met for a child to be your foreign country. clude American Samoans and Northern Ma- If a child meets the five tests to be the riana Islanders who chose to become U.S. nonresident alien and the child was born in a giance to the United States. U.S. nationals in- These tests are explained next.

as dependents. However, if you provided a qualifying child. The five tests are: and don’t meet this test. You can’t claim them

home for a foreign student, you may be able to 1. Relationship, 12 Publication 501 (2025) Relationship Test 2. A student taking a full-time, on-farm train- Stillborn child. You can’t claim a stillborn





ing course given by a school described in child as a dependent.




To meet this test, a child must be: (1), or by a state, county, or local govern-ment agency. Adopted child or foster child. You can treat • Your son, daughter, stepchild, or foster your adopted child or foster child as meeting the child, or a descendant (for example, your The 5 calendar months don’t have to be con-residency test, as follows, if you adopted the grandchild) of any of them; or secutive. child in 2025, the child was lawfully placed with • Your brother, sister, half brother, half sister, you for legal adoption by you in 2025, or the stepbrother, or stepsister, or a descendant Full-time student. A full-time student is a child was an eligible foster child placed with you (for example, your niece or nephew) of any student who is enrolled for the number of hours during 2025. This child is considered to have of them. or courses the school considers to be full-time lived with you for more than half of 2025 if your attendance. main home was this child’s main home for more Adopted child. An adopted child is always School defined. A school can be an ele-than half the time since this child was adopted treated as your own child. The term “adopted mentary school, a junior or senior high school, a or placed with you in 2025. child” includes a child who was lawfully placed college, a university, or a technical, trade, or with you for legal adoption. mechanical school. However, an on-the-job Kidnapped child. You can treat your child as



Foster child. A foster child is an individual who training course, correspondence school, or meeting the residency test even if the child has school offering courses only through the Inter- been kidnapped, but the following statements is placed with you by an authorized placement net doesn’t count as a school. must be true. agency or by judgment, decree, or other order

of any court of competent jurisdiction. Vocational high school students. Stu- 1. The child is presumed by law enforcement

dents who work on “co-op” jobs in private indus- authorities to have been kidnapped by

Age Test someone who isn’t a member of your fam- try as a part of a school’s regular course of

classroom and practical training are considered ily or the child’s family.



To meet this test, a child must be: full-time students. 2. In the year the kidnapping occurred, the • Under age 19 at the end of the year and child lived with you for more than half of Permanently and totally disabled. Your child younger than you (or your spouse if filing the part of the year before the date of the • jointly); is permanently and totally disabled if both of the kidnapping. following apply. A student under age 24 at the end of the 3. In the year of the child’s return, the child • Your child can’t engage in any substantial year and younger than you (or your spouse lived with you for more than half the part of gainful activity because of a physical or if filing jointly); or the year following the date of the child’s re-mental condition. • Permanently and totally disabled at any turn. •



ber 10. Unless this child was permanently and Example. Your child turned 19 on Decem-time during the year, regardless of age. A doctor determines the condition has las-ted or can be expected to last continuously This treatment applies for all years until the for at least a year or can lead to death. earlier of: 1. The year there is a determination that the totally disabled or a student, this child doesn’t Residency Test child is dead, or meet the age test because, at the end of the

year, this child wasn’t under age 19. To meet this test, your child must have lived with 2. The year the child would have reached

you for more than half the year. There are ex- age 18.

Child must be younger than you or your ceptions for temporary absences, children who spouse. To be your qualifying child, a child were born or died during the year, adopted or Children of divorced or separated parents who isn’t permanently and totally disabled must foster children, kidnapped children, and chil- (or parents who live apart). In most cases, be younger than you. However, if you are mar- dren of divorced or separated parents. because of the residency test, a child of di-ried filing jointly, the child must be younger than vorced or separated parents is the qualifying

you or your spouse but doesn’t have to be Temporary absences. Your child is consid- child of the custodial parent. However, the child younger than both of you. ered to have lived with you during periods of will be treated as the qualifying child of the non-

time when one of you, or both, is temporarily custodial parent if all four of the following state-



or your spouse. Your 23-year-old sibling, who • Illness, 1. The parents: is a student and unmarried, lives with you and • Example 1—child not younger than you absent due to special circumstances, such as: ments are true. Education,

your spouse, who provide more than half of your • Business, a. Are divorced or legally separated un-sibling’s support. Your sibling isn’t disabled. der a decree of divorce or separate • Vacation,



than you or your spouse. tion agreement; or Death or birth of child. A child who was born c. Lived apart at all times during the last or died during the year is treated as having lived Example 2—child younger than your with you more than half the year if your home 6 months of the year, whether or not spouse but not younger than you. The facts they are or were married. was the child’s home more than half the time are the same as in Example 1, except your you file a joint return. Your sibling isn’t your qual- • Detention in a juvenile facility. b. Are separated under a written separa-ifying child because your sibling isn’t younger Both you and your spouse are 21 years old, and • Military service, or maintenance; spouse is 25 years old. Because your sibling is the child was alive during the year. The same is 2. The child received over half of the child’s

younger than your spouse and you and your true if the child lived with you more than half the support for the year from the parents.

year except for any required hospital stay follow-

spouse are filing a joint return, your sibling is 3. The child is in the custody of one or both ing birth.

isn’t younger than you. Child born alive. You may be able to claim 4. Either of the following statements is true. as a dependent a child born alive during the your qualifying child, even though your sibling parents for more than half of the year.

Student defined. To qualify as a student, your year, even if the child lived only for a moment. a. The custodial parent signs a written child must be, during some part of each of any 5 State or local law must treat the child as having declaration, discussed later, that they calendar months of the year: been born alive. There must be proof of a live won’t claim the child as a dependent

1. A full-time student at a school that has a birth certificate. The child must be your qualify-birth shown by an official document, such as a for the year, and the noncustodial pa-

regular teaching staff and course of study, ing child or qualifying relative, and all the other rent attaches this written declaration and a regularly enrolled student body at tests to claim the child as a dependent must be to their return. (If the decree or agree-the school; or met. ment went into effect after 1984 and

before 2009, see Post-1984 and

Publication 501 (2025) 13





pre-2009 divorce decree or separa- Absences. If a child wasn’t with either pa- the greater number of nights in 2025. You are


tion agreement, later. If the decree or rent on a particular night (because, for example, the custodial parent.

see Written declaration. The custodial parent agreement went into effect after 2008, the child was staying at a friend’s house), the

aration agreement must use either Form 8332 or a similar state- Post-2008 divorce decree or sep- child is treated as living with the parent with



b. A pre-1985 decree of divorce or sepa- by the form) to make the written declaration to be determined with which parent the child nor- rate maintenance or written separa- release a claim to an exemption for a child to mally would have lived or if the child would not tion agreement that applies to 2025 , later.) whom the child normally would have lived for that night, except for the absence. But if it can’t ment (containing the same information required states that the noncustodial parent have lived with either parent that night, the child the noncustodial parent. Although the exemp- tion amount is zero for tax year 2025, this re- is treated as not living with either parent that can claim the child as a dependent, lease allows the noncustodial parent to claim night. the decree or agreement wasn’t the child tax credit, credit for other dependents, changed after 1984 to say the non- Parent works at night. If, due to a parent’s or additional child tax credit, if applicable, for custodial parent can’t claim the child nighttime work schedule, a child lives for a the child. The noncustodial parent must attach as a dependent, and the noncustodial greater number of days, but not nights, with the a copy of the form or statement to their tax re- parent provides at least $600 for the

parent who works at night, that parent is treated turn.

child’s support during the year. as the custodial parent. On a school day, the The release can be for 1 year, for a number



the noncustodial parent can: If statements (1) through (4) are all true, only child is treated as living at the primary resi- of specified years (for example, alternate dence registered with the school. years), or for all future years, as specified in the declaration. • Claim the child as a dependent; and Example 1—child lived with one parent • Claim the child as a qualifying child for the Post-1984 and pre-2009 divorce decree for a greater number of nights. You and your child tax credit, the credit for other depend- or separation agreement. If the divorce de- child’s other parent are divorced. In 2025, your ents, or the additional child tax credit. cree or separation agreement went into effect child lived with you 210 nights and with the after 1984 and before 2009, the noncustodial However, this doesn’t allow the noncustodial other parent 155 nights. You are the custodial parent may be able to attach certain pages from parent to claim head of household filing status, parent. the decree or agreement instead of Form 8332. the credit for child and dependent care expen- The decree or agreement must state all three of ses, the exclusion for dependent care benefits, Example 2—child is away at camp. In the following. or the earned income credit. See Applying the 2025, your child lives with each parent for alter- nate weeks. In the summer, your child spends 6 tiebreaker rules to divorced or separated pa- 1. The noncustodial parent can claim the rents (or parents who live apart) , later. weeks at summer camp. During those 6 weeks, child as a dependent without regard to any your child is treated as living with you for 3 condition, such as payment of support. Example—earned income credit. Even if weeks and with your child’s other parent, your 2. The custodial parent won’t claim the child statements (1) through (4) are all true and the ex-spouse, for 3 weeks because this is how as a dependent for the year. custodial parent signs Form 8332 or a substan- long the child would have lived with each parent

tially similar statement that the custodial parent if the child had not attended summer camp. 3. The years for which the noncustodial pa-won’t claim the child as a dependent for 2025, rent, rather than the custodial parent, can

this doesn’t allow the noncustodial parent to Example 3—child lived same number of claim the child as a dependent. claim the child as a qualifying child for the nights with each parent. Your child lived with earned income credit. The custodial parent or you 180 nights during the year and lived the The noncustodial parent must attach all of another taxpayer, if eligible, can claim the child same number of nights with the child’s other pa- the following pages of the decree or agreement for the earned income credit. rent, your ex-spouse. Your AGI is $40,000. Your to their tax return.

Custodial parent and noncustodial pa- ex-spouse’s AGI is $25,000. You are treated as • The cover page (write the other parent’s

rent. The custodial parent is the parent with the higher AGI. • The pages that include all of the informa-whom the child lived for the greater number of your child’s custodial parent because you have SSN on this page).

tion identified in items (1) through (3)

noncustodial parent. but with other parent. Your child normally • The signature page with the other parent’s If the parents divorced or separated during nights during the year. The other parent is the Example 4—child is at parent’s home above.



night if the child sleeps: A child is treated as living with a parent for a stead of Form 8332 if the decree or agreement the hospital. Your child is treated as living with went into effect after 2008. The custodial parent you during this 10-day period because your • At that parent’s home, whether or not the must sign either Form 8332 or a similar state- child was living in your home. parent is present; or ment the only purpose of which is to release the • In the company of the parent, when the custodial parent’s claim to an exemption, and Example 5—child emancipated in May. child doesn’t sleep at a parent’s home (for the noncustodial parent must attach a copy to Your child turned 18 in May 2025 and became example, the parent and child are on vaca- their return. The form or statement must release emancipated under the law of the state where tion together). the custodial parent’s claim to the child without your child lives. As a result, your child isn’t con- any conditions. For example, the release must sidered in the custody of either parent for more before the separation, the custodial parent is weekend. You become ill and are hospitalized. agreement. The noncustodial parent can’t at-the one with whom the child lived for the greater Your ex-spouse lives in your home with your number of nights during the rest of the year. tach pages from the decree or agreement in-child for 10 consecutive days while you are in the year and the child lived with both parents child’s other parent, your ex-spouse, every other Post-2008 divorce decree or separation lives with you during the week and with the signature and the date of the agreement.



with each parent for an equal number of nights Equal number of nights. If the child lived not depend on the noncustodial parent paying than half of the year. The special rule for chil- support. dren of divorced or separated parents doesn’t during the year, the custodial parent is the pa- apply. The noncustodial parent must attach rent with the higher AGI. ! the required information even if it was December 31. The night of December 31 is Example 6—child emancipated in Au- CAUTION filed with a return in an earlier year. treated as part of the year in which the night be- gust. Your child lives with you from January 1, 2025, until May 31, 2025, and lives with the gins. For example, the night of December 31, Revocation of release of claim to an ex- 2025, is treated as part of 2025. child’s other parent, your ex-spouse, from June emption. The custodial parent can revoke a re- 1, 2025, through the end of the year. Your child lease of claim to an exemption. For the revoca- Emancipated child. If a child is emancipa- turns 18 and is emancipated under state law on tion to be effective for 2025, the custodial parent ted under state law, the child is treated as not August 1, 2025. Because your child is treated must have given (or made reasonable efforts to living with either parent. See Examples 5 and 6 . as not living with either parent beginning on Au- give) written notice of the revocation to the gust 1, your child is treated as living with you

14 Publication 501 (2025)





noncustodial parent in 2024 or earlier. The cus- Example 2. You provided $3,000 toward Qualifying Child of More Than One todial parent can use Part III of Form 8332 for your 10-year-old foster child’s support for the Person ocation to their return for each tax year the cus- If your qualifying child isn’t a qualifying this purpose and must attach a copy of the rev- year. The state government provided $4,000,


todial parent claims the child as a dependent as TIP child of anyone else, this topic doesn’t which is considered support provided by the

a result of the revocation. apply to you and you don’t need to state, not by the child. See Support provided by

later. Your foster child didn’t provide more than read about it. This is also true if your qualifying the state (welfare, food benefits, housing, etc.),

port provided by your new spouse is treated as Remarried parent. If you remarry, the sup- child isn’t a qualifying child of anyone else ex- half of their own support for the year. cept your spouse with whom you plan to file a

provided by you. joint return. Scholarships. A scholarship received by a



divorced or separated parents also applies to Parents who never married. This rule for child who is a student isn’t taken into account in If a child is treated as the qualifying determining whether the child provided more ! child of the noncustodial parent under than half of their own support. parents who never married and lived apart at all CAUTION the rules for children of divorced or times during the last 6 months of the year. separated parents (or parents who live apart), TANF and other governmental payments. described earlier, see Applying the tiebreaker Under proposed Treasury regulations, if you re-Support Test (To Be a Qualifying rules to divorced or separated parents (or pa-ceived Temporary Assistance to Needy Fami-Child) rents who live apart) , later. lies (TANF) payments or other similar payments



more than half of the child’s own support for the you provided for that person, rather than sup- age, residency, support, and joint return tests to year. port provided by the government or other third be a qualifying child of more than one person. party. To meet this test, the child can’t have provided son, those payments are considered support Sometimes, a child meets the relationship, and used the payment to support another per-



be a qualifying relative, which is described later. actually treat the child as a qualifying child to Joint Return Test (To Be a However, to see what is or isn’t support, see take all of the following tax benefits (provided Qualifying Child) Support Test (To Be a Qualifying Relative) This test is different from the support test to these persons, generally only one person can Although the child is a qualifying child of each of



If you aren’t sure whether a child provided more , later. the person is eligible for each benefit). To meet this test, the child can’t file a joint return than half of their own support, you may find 1. The child tax credit, credit for other de-for the year. Worksheet 2 helpful. pendents, or additional child tax credit.

Example. You provided $4,000 toward your Exception. An exception to the joint return test 2. Head of household filing status.



16-year-old child’s support for the year and the applies if your child and the child’s spouse file a 3. The credit for child and dependent care joint return only to claim a refund of income tax child provided $6,000. Your child provided more expenses. withheld or estimated tax paid. than half their own support. This child isn’t your 4. The exclusion from income for dependent qualifying child. Example 1—child files joint return. You care benefits.



Foster care payments and expenses. Pay- supported your 18-year-old child who lived with 5. The earned income credit. you all year while the child’s spouse was in the ments you receive for the support of a foster Armed Forces. Your child’s spouse earned child from a child placement agency are consid-The other person can’t take any of these $35,000 for the year. The couple files a joint re-ered support provided by the agency. Similarly, benefits based on this qualifying child. In other turn so this child isn’t your qualifying child. payments you receive for the support of a foster words, you and the other person can’t agree to child from a state or county are considered sup-divide these tax benefits between you. Example 2—child files joint return only port provided by the state or county. as claim for refund of withheld tax. Your If you aren’t in the trade or business of pro-Tiebreaker rules. To determine which person 18-year-old child and your child’s 17-year-old viding foster care and your unreimbursed can treat the child as a qualifying child to claim spouse had $800 of wages from part-time jobs out-of-pocket expenses in caring for a foster these five tax benefits, the following tiebreaker and no other income. They lived with you all child were mainly to benefit an organization rules apply. For purposes of these tiebreaker year. Neither is required to file a tax return. They qualified to receive deductible charitable contri-rules, the term “parent” means a biological or don’t have a child. Taxes were taken out of their butions, the expenses are deductible as charita-adoptive parent of an individual. It does not in-pay, so they file a joint return only to get a refund ble contributions but aren’t considered support clude a stepparent or foster parent unless that of the withheld taxes. The exception to the joint you provided. For more information about the person has adopted the individual. return test applies, so this child may be your deduction for charitable contributions, see Pub. • If only one of the persons is the child’s pa-qualifying child if all the other tests are met. 526. If your unreimbursed expenses aren’t de-rent, the child is treated as the qualifying child of the parent. ductible as charitable contributions, they may Example 3—child files joint return to qualify as support you provided. • If the parents file a joint return together and claim American opportunity credit. The can claim the child as a qualifying child, If you are in the trade or business of provid-facts are the same as in Example 2, except no the child is treated as the qualifying child of ing foster care, your unreimbursed expenses taxes were taken out of either spouse’s pay. the parents. aren’t considered support provided by you. However, they file a joint return to claim an • If the parents don’t file a joint return to-American opportunity credit of $124 and get a Example 1. A foster child lived with a mar-gether but both parents claim the child as a refund of that amount. Because claiming the ried couple, the Smiths, for the last 3 months of qualifying child, the IRS will treat the child American opportunity credit is their reason for the year. The Smiths cared for the foster child as the qualifying child of the parent with filing the return, they aren’t filing it only to get a whom the child lived for the longer period because they wanted to adopt the child (al-refund of income tax withheld or estimated tax though the child had not been placed with them of time during the year. If the child lived paid. The exception to the joint return test for adoption). They didn’t care for the foster with each parent for the same amount of doesn’t apply, so this child isn’t your qualifying child as a trade or business or to benefit the time, the IRS will treat the child as the qual-child. ifying child of the parent who had the agency that placed the foster child in their higher AGI for the year. home. The Smiths’ unreimbursed expenses • aren’t deductible as charitable contributions but If no parent can claim the child as a qualify-ing child, the child is treated as the qualify-are considered support they provided for the ing child of the person who had the highest foster child. AGI for the year. • If a parent can claim the child as a qualify-ing child but no parent does so claim the Publication 501 (2025) 15





Worksheet 2. Worksheet for Determining Support Keep for Your Records


Funds Belonging to the Person You Supported

1. Enter the total funds belonging to the person you supported, including income received (taxable

and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don’t include funds provided by the state; include those amounts on line 23 instead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount on line 1 that was used for the person’s support . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the amount on line 1 that was used for other purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the total amount in the person’s savings and other accounts at the end of the year . . . . . . . . 4. 5. Add lines 2 through 4. (This amount should equal line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Expenses for Entire Household (where the person you supported lived)

6. Lodging (complete line 6a or 6b):

a. Enter the total rent paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a. b. Enter the fair rental value of the home. If the person you supported owned the home,

also include this amount in line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b.

7. Enter the total food expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b) . . . . . . . . . . 8. 9. Enter the total amount of repairs (not included in line 6a or 6b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Enter the total of other expenses. Don’t include expenses of maintaining the home, such as

mortgage interest, real estate taxes, and insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11. Add lines 6a through 10. These are the total household expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Enter total number of persons who lived in the household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

Expenses for the Person You Supported

13. Divide line 11 by line 12. This is the person’s share of the household expenses . . . . . . . . . . . . . . . 13.

14. Enter the person’s total clothing expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Enter the person’s total education expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16. Enter the person’s total medical and dental expenses not paid for or reimbursed by

insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

17. Enter the person’s total travel and recreation expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.

18. Enter the total of the person’s other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

19. Add lines 13 through 18. This is the total cost of the person’s support for the year . . . . . . . . . . . . . . 19.

Did the Person Provide More Than Half of the Person’s Own Support?

20. Multiply line 19 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

21. Enter the amount from line 2, plus the amount from line 6b, if the person you supported owned

the home. This is the amount the person provided for their own support . . . . . . . . . . . . . . . . . . . . . . 21.

22. Is line 21 more than line 20?

No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a

qualifying child, stop here; don’t complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative.

Yes. You don’t meet the support test for this person to be either your qualifying child or your qualifying relative. Stop

here.

Did You Provide More Than Half?

23. Enter the amount others provided for the person’s support. Include amounts provided by state,

local, and other welfare societies or agencies. Don’t include any amounts included on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.

24. Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.

25. Subtract line 24 from line 19. This is the amount you provided for the person’s support . . . . . . . . . 25.

26. Is line 25 more than line 20?

Yes. You meet the support test for this person to be your qualifying relative. No. You don’t meet the support test for this person to be your qualifying relative. You can’t claim this person as a

dependent unless you can do so under a multiple support agreement, the support test for children of divorced or separated

parents (or parents who live apart), or the special rule for kidnapped children. See Multiple Support Agreement, Support Test

for Children of Divorced or Separated Parents (or Parents Who Live Apart), or Kidnapped child under Qualifying Relative.



16 Publication 501 (2025)





child, the child is treated as the qualifying dependent, then you can’t claim your child as a 2025 and, while you did live apart at the end of


child of the person who had the highest dependent because of the dependent taxpayer 2025, you aren’t legally separated under a writ-

AGI for the year, but only if that person’s test, explained earlier, unless your parent files a ten separation agreement or decree of separate

AGI is higher than the highest AGI of any of return only to claim a refund of income tax with- maintenance. Therefore, your spouse doesn’t

the child’s parents who can claim the child. held or estimated tax paid. meet the requirements to take the earned in-



the other person may be able to choose which Subject to these tiebreaker rules, you and come credit as a separated spouse who isn’t fil- Example 6—separated parents. You, ing a joint return. Your spouse also can’t take your spouse, and your 10-year-old child all lived the credit for child and dependent care expen- of you claims the child as a qualifying child. in the United States for all of 2025. On August ses because your spouse’s filing status is mar- You may be able to qualify for the 1, 2025, your spouse moved out of the house- ried filing separately and you and your spouse

TIP earned income credit under the rules hold. In August and September, your child lived didn’t live apart for the last 6 months of 2025.

for taxpayers without a qualifying child with you. For the rest of the year, your child lived

if you have a qualifying child for the earned in- with your spouse, the child’s other parent. Your Example 8—unmarried parents. You, come credit who is claimed as a qualifying child child is a qualifying child of both you and your your 5-year-old child, Marley, and Marley’s other by another taxpayer. For more information, see spouse because your child lived with each of parent lived together in the United States all Pub. 596. you for more than half the year and because year. You and Marley’s other parent aren’t mar-

your child met the relationship, age, support, ried. Marley is a qualifying child of both you and



grandparent. You and your 3-year-old child, Example 1—child lived with parent and and joint return tests for both of you. At the end the other parent because Marley meets the rela- of the year, you and your spouse still weren’t di- tionship, age, residency, support, and joint re- vorced, legally separated, or separated under a turn tests for both you and the other parent. Jordan, lived with your parent all year. You are written separation agreement, so the rule for Your AGI is $12,000 and the other parent’s AGI 25 years old and unmarried, and your AGI is children of divorced or separated parents (or is $14,000. The other parent agrees to let you $9,000. Your parent’s AGI is $15,000. Your parents who live apart) doesn’t apply. claim Marley as a qualifying child. This means child’s other parent didn’t live with you or your You and your spouse will file separate re- you can claim Marley as a qualifying child for child. You haven’t signed Form 8832 (or a simi- turns. Your spouse agrees to let you treat your the child tax credit, head of household filing sta- lar statement). child as a qualifying child. This means, if your tus, the credit for child and dependent care ex- Jordan is a qualifying child of both you and spouse doesn’t claim your child as a qualifying penses, the exclusion for dependent care bene- your parent because Jordan meets the relation- child, you can claim this child as a qualifying fits, and the earned income credit, if you qualify ship, age, residency, support, and joint return child for the child tax credit and the exclusion for for each of those tax benefits (and if the other tests for both you and your parent. However, dependent care benefits (assuming you other- parent doesn’t claim Marley as a qualifying child only one of you can claim Jordan. Your child wise qualify for both tax benefits). However, you for any of those tax benefits). isn’t a qualifying child of anyone else, including can’t claim head of household filing status be- Jordan’s other parent. You agree to let your pa- cause you and your spouse didn’t live apart for Example 9—unmarried parents claim rent claim Jordan. This means your parent can the last 6 months of the year. As a result, your same child. The facts are the same as in Ex- claim Jordan as a qualifying child for all of the filing status is married filing separately. You ample 8, except you and Marley’s other parent five tax benefits listed earlier, if your parent can’t claim the earned income credit because both claim Marley as a qualifying child. In this qualifies for each of those benefits (and if you you don’t meet the requirements for certain sep- case, only the other parent will be allowed to don’t claim Jordan as a qualifying child for any arated spouses to claim the earned income treat Marley as a qualifying child. This is be- of those tax benefits). credit when they don’t file a joint return. You and cause the other parent’s AGI, $14,000, is more than your AGI, $12,000. If you claimed the child your spouse didn’t live apart for the last 6 Example 2—parent has higher AGI than months of 2025 and while you did live apart at tax credit for Marley, the IRS will disallow your grandparent. The facts are the same as in Ex- the end of 2025, you aren’t legally separated claim to this credit. If you don’t have another ample 1, except your AGI is $18,000. Because under a written separation agreement or decree qualifying child or dependent, the IRS will also your parent’s AGI isn’t higher than yours, your of separate maintenance. Therefore, you don’t disallow your claim to head of household filing parent can’t claim Jordan. Only you can claim meet the requirements to take the earned in- status, the credit for child and dependent care Jordan. come credit as a separated spouse who is not expenses, and the exclusion for dependent care

Example 3—two persons claim same filing a joint return. You also can’t take the credit benefits. However, you may be able to claim the

child. The facts are the same as in Example 1, for child and dependent care expenses be- earned income credit as a taxpayer without a

except you and your parent both claim Jordan cause your fling status is married filing sepa- qualifying child.



as a qualifying child. In this case, you, as the rately and you and your spouse didn’t live apart Example 10—child didn’t live with a pa-for the last 6 months of 2025. child’s parent, will be the only one allowed to rent. You and your sibling’s child, Reid, lived claim the child as a qualifying child. The IRS will Example 7—separated parents claim with your parent all year. You are 25 years old, disallow your parent’s claim to the five tax bene-same child. The facts are the same as in Ex-and your AGI is $9,300. Your parent’s AGI is fits listed earlier based on Jordan. However, ample 6, except you and your spouse both $15,000. Reid’s parents file jointly, have an AGI your parent may qualify for the earned income claim your child as a qualifying child. In this of less than $9,000, and don’t live with you or credit as a taxpayer without a qualifying child. case, only your spouse will be allowed to treat Reid. Reid is a qualifying child of both you and

Example 4—qualifying children split be- your child as a qualifying child. This is because, your parent because Reid meets the relation-

tween two persons. The facts are the same during 2025, the child lived with your spouse ship, age, residency, support, and joint return

as in Example 1, except you also have two other longer than with you. If you claimed the child tax tests for both you and your parent. However,

young children who are qualifying children of credit for your child, the IRS will disallow your only your parent can treat Reid as a qualifying

both you and your parent. Only one of you can claim to the child tax credit. If you don’t have an- child. This is because your parent’s AGI,

claim each child. However, if your parent’s AGI other qualifying child or dependent, the IRS will $15,000, is more than your AGI, $9,300.



is higher than yours, you can allow your parent also disallow your claim to the exclusion for de- Applying the tiebreaker rules to divorced or pendent care benefits. In addition, because you to claim one or more of the children. For exam-and your spouse didn’t live apart for the last 6 separated parents (or parents who live ple, if you claim one child, your parent can claim months of the year, your spouse can’t claim apart). If a child is treated as the qualifying the other two. head of household filing status. As a result, your child of the noncustodial parent under the rules described earlier for spouse’s filing status is married filing separately. children of divorced or sep-Example 5—taxpayer who is a qualifying Your spouse can’t claim the earned income arated parents (or parents who live apart) , only child. The facts are the same as in Example 1, credit because your spouse doesn’t meet the the noncustodial parent can claim the child as a except you are only 18 years old and didn’t pro-requirements to claim the earned income credit dependent and claim the child tax credit, addi-vide more than half of your own support for the for certain separated spouses. You and your tional child tax credit, or credit for other depend-year. This means you are your parent’s qualify-spouse didn’t live apart for the last 6 months of ents for the child. However, only the custodial ing child. If your parent can claim you as a

Publication 501 (2025) 17





parent can claim the credit for child and de- a qualifying child for head of household filing Example 4. Your 13-year-old grandchild pendent care expenses or the exclusion for de- status. You, as the child’s parent, will be the only lived with you for 5 months during the year. pendent care benefits for the child. Also, gener- only one allowed to claim Kody as a qualifying Your grandchild isn’t your qualifying child be-ally, the noncustodial parent can’t claim the child for the earned income credit. The IRS will cause the residency test isn’t met. Your grand-child as a qualifying child for head of household disallow your parent’s claim to head of house- child may be your qualifying relative if the gross filing status or the earned income credit. In- hold filing status unless your parent has another income test and the support test are met. stead, generally, the custodial parent, if eligible, qualifying child or dependent. Your parent can’t or other eligible person can claim the child as a claim the earned income credit as a taxpayer Child of person not required to file a return. qualifying child for those two benefits. If the without a qualifying child because your parent’s A child isn’t the qualifying child of any other tax-child is the qualifying child of more than one AGI is more than $19,104. payer and so may qualify as your qualifying rela-person for these benefits, then the tiebreaker tive if the child’s parent (or other person for




rules determine whether the custodial parent or whom the child is defined as a qualifying child) Qualifying Relative another eligible person can treat the child as a isn’t required to file an income tax return and ei- ther: qualifying child. Four tests must be met for a person to be your • Doesn’t file an income tax return, or The noncustodial parent may be able qualifying relative. The four tests are: • Files a return only to get a refund of in- TIP to claim the self-only earned income come tax withheld or estimated tax paid. 1. Not a qualifying child test , credit if they meet other requirements.



See Pub. 596 and Schedule EIC and its instruc- 2. Member of household or relationship test, Example 1—return not required. You tions for more information. support an unrelated friend and your friend’s 3. Gross income test , and 3-year-old child, who lived with you all year in 4. Example 1. You and your 5-year-old child, Support test . your home. Your friend has no gross income, Kody, lived all year with your parent in the Uni- isn’t required to file a 2025 tax return, and

ted States. Your parent paid the entire cost of Age. Unlike a qualifying child, a qualifying rela- doesn’t file a 2025 tax return. Both your friend keeping up the home. Your AGI is $10,000. Your tive can be any age. There is no age test for a and your friend’s child are your qualifying rela-parent’s AGI is $25,000. Kody’s other parent qualifying relative. tives if the support test is met. lived in the United States all year, but didn’t live

with you or Kody. Kidnapped child. You can treat a child as your Example 2—return filed to claim refund.

Under the rules explained earlier for children qualifying relative even if the child has been kid- The facts are the same as in Example 1, except

of divorced or separated parents (or parents napped, but the following statements must be your friend had wages of $1,500 during the year



you can’t claim the child tax credit for your child. earned income credit or any other tax credits or someone who isn’t a member of your fam- However, those rules don’t allow Kody’s other deductions. Both your friend and your friend’s ily or the child’s family. parent to claim Kody as a qualifying child for child are your qualifying relatives if the support 2. In the year the kidnapping occurred, the head of household filing status, the credit for test is met. child met the tests to be your qualifying rel- child and dependent care expenses, the exclu- ative for the part of the year before the sion for dependent care benefits, or the earned Example 3—earned income credit date of the kidnapping. child of Kody’s other parent, who can claim the Your friend files a return only to get a refund of 1. The child is presumed by law enforcement child tax credit for the child. Because of this, the income tax withheld and doesn’t claim the authorities to have been kidnapped by who live apart), Kody is treated as the qualifying true. and had income tax withheld from their wages.



neither of you can claim the credit for child and met the tests to be your qualifying relative during the year and claimed the earned income credit. Your friend’s child is the qualifying child for the part of the year following the date of dependent care expenses or the exclusion for of another taxpayer (your friend), so you can’t the child’s return. dependent care benefits. But Kody is a qualify- care expenses or dependent care benefits, so You and your parent didn’t have any child- ple 2, except your friend had wages of $8,000 3. In the year of the child’s return, the child income credit. claimed. The facts are the same as in Exam-

claim your friend’s child as your qualifying rela-

ing child of both you and your parent for head of This treatment applies for all years until the tive. Also, you can’t claim your friend as your



credit because Kody meets the relationship, test explained later. 1. The year there is a determination that the age, residency, support, and joint return tests household filing status and the earned income earlier of: qualifying relative because of the gross income for both you and your parent. (The support test child is dead, or Child in Canada or Mexico. You may be able

doesn’t apply for the earned income credit.) 2. The year the child would have reached to claim your child as a dependent even if the However, you agree to let your parent claim age 18. child lives in Canada or Mexico. If the child



ever, the child may still be your qualifying rela-



each and if you don’t claim Kody as a qualifying tive. If the persons the child does live with aren’t A child isn’t your qualifying relative if the child is child for the earned income credit. (You can’t U.S. citizens and have no U.S. gross income, your qualifying child or the qualifying child of those persons aren’t “taxpayers,” so the child claim head of household filing status because any other taxpayer. your parent paid the entire cost of keeping up isn’t the qualifying child of any other taxpayer. If the child isn’t the qualifying child of any other the home.) You may be able to claim the earned Example 1. Your 22-year-old child, who is a income credit as a taxpayer without a qualifying for head of household filing status and the residency test to be your qualifying child. How- Not a Qualifying Child Test earned income credit if your parent qualifies for Kody. This means your parent can claim Kody doesn’t live with you, the child doesn’t meet the

child. be your qualifying child. This child isn’t your test are met. qualifying relative. student, lives with you and meets all the tests to long as the gross income test and the support taxpayer, the child is your qualifying relative as

Example 2. The facts are the same as in You can’t claim as a dependent a child who



Example 1, except your AGI is $25,000 and lives in a foreign country other than Canada or Example 2. Your 2-year-old child lives with your parent’s AGI is $21,000. Your parent can’t Mexico, unless the child is a U.S. citizen, U.S. your parents and meets all the tests to be their claim Kody as a qualifying child for any purpose resident alien, or U.S. national. There is an ex- qualifying child. This child isn’t your qualifying because your parent’s AGI isn’t higher than ception for certain adopted children who lived relative. yours. with you all year. See Citizen or Resident Test ,

Example 3. The facts are the same as in Example 3. Your 30-year-old child lives earlier.

Example 1, except you and your parent both Example. You provide all the support of cause the age test isn’t met. This child may be with you. This child isn’t a qualifying child be-

claim Kody as a qualifying child for the earned your children, ages 6, 8, and 12, who live in your qualifying relative if the gross income test income credit. Your parent also claims Kody as Mexico with your parent and have no income. and the support test are met.

18 Publication 501 (2025)





You are single and live in the United States. qualifying relative only if the stepparent lives Gross income defined. Gross income is all in-Your parent isn’t a U.S. citizen and has no U.S. with you all year as a member of your house- come in the form of money, property, and serv-income, so your parent isn’t a “taxpayer.” Your hold. ices that isn’t exempt from tax. children aren’t your qualifying children because In a manufacturing, merchandising, or min-


they don’t meet the residency test. But because Temporary absences. A person is considered ing business, gross income is the total net sales they aren’t the qualifying children of any other to live with you as a member of your household minus the cost of goods sold, plus any miscella-taxpayer, they may be your qualifying relatives during periods of time when one of you, or both, neous income from the business. and you may be permitted to claim them as de- is temporarily absent due to special circumstan- Gross receipts from rental property are pendents. You may also be able to claim your ces, such as: gross income. Don’t deduct taxes, repairs, or parent as a dependent if the gross income and • Illness, other expenses to determine the gross income

support tests are met. • Education, from rental property. • Business, Gross income includes a partner’s share of •

Member of Household or Vacation, the gross (not net) partnership income. • Military service, or Relationship Test Gross income also includes all taxable un-• Detention in a juvenile facility. employment compensation, taxable social se-To meet this test, a person must either: If the person is placed in a nursing home for curity benefits, and certain amounts received as

an indefinite period of time to receive constant scholarship and fellowship grants. Scholarships

1. Live with you all year as a member of your medical care, the absence may be considered received by degree candidates and used for tui-

household, or temporary. tion, fees, supplies, books, and equipment re-



2. Be related to you in one of the ways listed quired for particular courses aren’t generally in- under cluded in gross income. For more information Relatives who don’t have to live with Death or birth. A person who died during the about scholarships, see chapter 1 of Pub. 970.

you below.

year, but lived with you as a member of your

If at any time during the year the person was household until death, will meet this test. The Disabled dependent working at sheltered your spouse, that person can’t be your qualify- same is true for a child who was born during the workshop. For purposes of the gross income ing relative. year and lived with you as a member of your test, the gross income of an individual who is

household for the rest of the year. The test is permanently and totally disabled at any time

Relatives who don’t have to live with you. A also met if a child lived with you as a member of during the year doesn’t include income for serv-person related to you in any of the following your household except for any required hospital ices the individual performs at a sheltered work-ways doesn’t have to live with you all year as a stay following birth. The test is also met for an shop. The availability of medical care at the member of your household to meet this test. adopted or foster child if you adopted the per- workshop must be the main reason for the indi-

• Your child, stepchild, or foster child, or a son in 2025, the person was lawfully placed vidual’s presence there. Also, the income must

descendant of any of them (for example, with you for legal adoption by you in 2025, or come solely from activities at the workshop that

your grandchild). (A legally adopted child is the person was an eligible foster child placed are incident to this medical care.



• Your brother, sister, half brother, half sister, the person’s main home for the entire time since • Provides special instruction or training de-stepbrother, or stepsister. considered your child.) with you during 2025 and your main home was A “sheltered workshop” is a school that:

the person was adopted or placed with you in signed to alleviate the disability of the indi-

• Your father, mother, grandparent, or other 2025. vidual; and

direct ancestor, but not foster parent. If your dependent died during the year and • Is operated by certain tax-exempt organi-

• A son or daughter of your brother or sister. dependent, you can still claim that person as a litical subdivision of a state or territory, the A son or daughter of your half brother or • Your stepfather or stepmother. you otherwise qualify to claim that person as a zations or by a state, a U.S. territory, a po-

• dependent. United States, or the District of Columbia.

• A brother or sister of your father or mother. Example. Your parent, who met the tests to same meaning here as under Qualifying Child, Your son-in-law, daughter-in-law, fa-• Permanently and totally disabled has the half sister.

ther-in-law, mother-in-law, brother-in-law, earlier. be your qualifying relative, died on January 15.

You can claim your parent as a dependent on

or sister-in-law. your return.

Any of these relationships that were established Support Test (To Be a Qualifying

by marriage aren’t ended by death or divorce. Local law violated. A person doesn’t meet Relative)

this test if at any time during the year the rela-

Example. In 2019, you and your spouse tionship between you and that person violates To meet this test, you must generally provide

began supporting your spouse’s unmarried pa- local law. more than half of a person’s total support during



this test, even if Gene doesn’t live with you. You However, if two or more persons provide However, your relationship violated the laws of can claim Gene as a dependent if all other tests support, but no one person provides more than the state where you live because your signifi- are met, including the gross income and sup- half of a person’s total support, see Multiple cant other was married to someone else. There- Support Agreement your spouse’s death, Gene continues to meet Example. Your significant other lived with you as a member of your household all year. rent, Gene. Your spouse died in 2024. Despite the calendar year.

port tests. , later. fore, your significant other doesn’t meet this test

Foster child. A foster child is an individual and you can’t claim them as a dependent. How to determine if support test is met.

who is placed with you by an authorized place- You figure whether you have provided more

ment agency or by judgment, decree, or other Adopted child. An adopted child is always than half of a person’s total support by compar-order of any court of competent jurisdiction. treated as your own child. The term “adopted ing the amount you contributed to that person’s

child” includes a child who was lawfully placed support with the entire amount of support that

Joint return. If you file a joint return, the per- with you for legal adoption. person received from all sources. This includes son can be related to either you or your spouse. support the person provided from the person’s

Also, the person doesn’t need to be related to Cousin. Your cousin must live with you all year own funds.

the spouse who provides support. as a member of your household to meet this You may find Worksheet 2 helpful in figuring

For example, you provide more than half the test. whether you provided more than half of a per-

support of your spouse’s stepparent. Your spou- son’s support. se’s stepparent may be your qualifying relative Gross Income Test even if the stepparent doesn’t live with you. Person’s own funds not used for support. A

However, if you and your spouse file separate To meet this test, a person’s gross income for person’s own funds aren’t support unless they returns, your spouse’s stepparent can be your the year must be less than $5,200. are actually spent for support. Publication 501 (2025) 19





Example. Your parent received $2,400 in support. You can’t claim them as a dependent the parent’s medical and drug expenses of


social security benefits and $300 in interest, because you provide less than half of their sup- $1,200. The fair rental value of the lodging pro-paid $2,000 for lodging and $400 for recreation, port. vided for the parent is $1,800 a year, based on and put $300 in a savings account. the cost of similar rooming facilities. Figure the Even though your parent received a total of Social security benefits. If spouses each



$2,400 ($2,000 + $400) for your parent’s own made out to both of them, half of the total paid Fair rental value of lodging . . . . . . . . . . . . $ 1,800 is considered to be for the support of each support. If you spent more than $2,400 for your spouse, unless they can show otherwise. Clothing, transportation, and parent’s support and no other support was re-$2,700 ($2,400 + $300), your parent spent only receive benefits that are paid by one check parent’s total support as follows.



ceived, you have provided more than half of If a child receives social security benefits recreation . . . . . . . . . . . . . . . . . . . . . . . 2,400 and uses them toward their own support, the your parent’s support. Medical expenses . . . . . . . . . . . . . . . . . 1,200 benefits are considered as provided by the Share of food (1/5 of $5,200) . . . . . . . . . . 1,040 child. Child’s wages used for own support. You



can’t include in your contribution to your child’s Total support . . . . . . . . . . . . . . . $6,440 Support provided by the state (welfare, support any support paid for by the child with food benefits, housing, etc.). Benefits provi-the child’s own wages, even if you paid the wa-The support the married couple provides ded by the state to a needy person are gener-ges. ($1,800 lodging + $1,200 medical expenses + ally considered support provided by the state. $1,040 food = $4,040) is more than half of the However, payments based on the needs of the Year support is provided. The year you pro-parent’s $6,440 total support. recipient won’t be considered as used entirely vide the support is the year you pay for it, even if for that person’s support if it is shown that part you do so with borrowed money that you repay Example 2. Your parents, Aubrey and Bai-of the payments weren’t used for that purpose. ley, live with you, your spouse, and your two in a later year. children in a house you own. The fair rental If you use a fiscal year to report your income, TANF and other governmental pay-ments. Under proposed Treasury regulations, you must provide more than half of the depend-value of your parents’ share of the lodging is if you received TANF payments or other similar ent’s support for the calendar year in which your $2,000 a year ($1,000 each), which includes furnishings and utilities. Aubrey receives a non-fiscal year begins. payments and used the payments to support another person, those payments are considered taxable pension of $4,200, which Aubrey spends equally between Aubrey and Bailey for Armed Forces dependency allotments. The support you provided for that person, rather than support provided by the government or part of the allotment contributed by the govern-items of support such as clothing, transporta-tion, and recreation. Your total food expense for ment and the part taken out of your military pay other third party. the household is $6,000. Your heat and utility are both considered provided by you in figuring Foster care. Payments you receive for the sup-whether you provide more than half of the sup-bills amount to $1,200. Bailey has hospital and port of a foster child from a child placement port. If your allotment is used to support per-medical expenses of $600, which you pay dur-agency are considered support provided by the sons other than those you name, you can claim ing the year. Figure your parents’ total support agency. See them as dependents if they otherwise qualify. Foster care payments and expen-as follows. ses , earlier.



authorize an allotment for your surviving parent Home for the aged. If you make a lump-sum Fair rental value of lodging . . . . $1,000 $1,000 that your surviving parent uses to support them-Example. You are in the Armed Forces. You Support provided Aubrey Bailey advance payment to a home for the aged to

selves and their sibling. If the allotment provides take care of your relative for life and the pay- Pension spent for their more than half of each person’s support, you ment is based on that person’s life expectancy, support . . . . . . . . . . . . . . . . . 2,100 2,100 can claim each of them as a dependent, if they the amount of support you provide each year is Share of food (1/6 of



allotment only for your surviving parent. life expectancy. The amount of support you pro- Medical expenses for Bailey . . . 600 vide also includes any other amounts you provi-Tax-exempt military quarters allowan-otherwise qualify, even though you authorize the the lump-sum payment divided by the relative’s $6,000) . . . . . . . . . . . . . . . . . 1,000 1,000

ded during the year. Parents’ total support . . . . $4,100 $4,700

ces. These allowances are treated the same



way as dependency allotments in figuring sup- You must apply the support test separately Total Support port. The allotment of pay and the tax-exempt to each parent. You provide $2,000 ($1,000 basic allowance for quarters are both consid- lodging + $1,000 food) of Aubrey’s total support To figure if you provided more than half of a per- ered as provided by you for support. of $4,100—less than half. You provide $2,600 to son’s support, you must first determine the total Bailey ($1,000 lodging + $1,000 food + $600 support provided for that person. Total support Tax-exempt income. In figuring a person’s to- medical)—more than half of Bailey’s support of includes amounts spent to provide food, lodg- tal support, include tax-exempt income, sav- $4,700. You meet the support test for Bailey, but ing, clothing, education, medical and dental ings, and borrowed amounts used to support not for Aubrey. Heat and utility costs are inclu- care, recreation, transportation, and similar ne- that person. Tax-exempt income includes cer- ded in the fair rental value of the lodging, so cessities. tain social security benefits, welfare benefits, these aren’t considered separately. nontaxable life insurance proceeds, Armed Generally, the amount of an item of support Forces family allotments, nontaxable pensions, Lodging. If you provide a person with lodging, and tax-exempt interest. is the amount of the expense incurred in provid- you are considered to provide support equal to ing that item. For lodging, the amount of support the fair rental value of the room, apartment, Example 1. You provide $4,000 toward is the fair rental value of the lodging. house, or other shelter in which the person your parent’s support during the year. Your pa- lives. Fair rental value includes a reasonable al- rent has earned income of $600, nontaxable so- Expenses not directly related to any one lowance for the use of furniture and appliances, cial security benefits of $4,800, and tax-exempt member of a household, such as the cost of and for heat and other utilities that are provided. interest of $200, all of which your parent uses food for the household, must be divided among for self-support. You can’t claim your parent as the members of the household. Fair rental value defined. Fair rental value a dependent because the $4,000 you provide is the amount you could reasonably expect to isn’t more than half of the total support of Example 1. A married couple lives with receive from a stranger for the same kind of $9,600 ($4,000 + $600 + $4,800 + $200). their two children and one of their parents. Their lodging. It is used instead of actual expenses parent gets social security benefits of $2,400, such as taxes, interest, depreciation, paint, in- Example 2. Your sibling takes out a student which the parent spends for clothing, transpor- surance, utilities, and the cost of furniture and loan of $2,500 and uses it to pay college tuition. tation, and recreation. The parent has no other appliances. In some cases, fair rental value may Your sibling is personally responsible for the income. The married couple’s total food ex- be equal to the rent paid. loan. You provide $2,000 toward their total pense for the household is $5,200. They pay

20 Publication 501 (2025)





If you provide the total lodging, the amount However, you can include in your child’s support Multiple Support Agreement


of support you provide is the fair rental value of your out-of-pocket expenses of operating the the room the person uses, or a share of the fair car for your child’s benefit. Sometimes no one provides more than half of rental value of the entire dwelling if the person the support of a person. Instead, two or more

has use of your entire home. If you don’t provide Example 4. Your 17-year-old child, using persons, each of whom would be able to claim the total lodging, the total fair rental value must personal funds, buys a car for $4,500. You pro- the person as a dependent but for the support be divided depending on how much of the total vide the rest of your child’s support—$4,000. test, together provide more than half of the per-lodging you provide. If you provide only a part Because the car is bought and owned by your son’s support. and the person supplies the rest, the fair rental child, the car’s fair market value ($4,500) must value must be divided between both of you ac- be included in your child’s support. Your child When this happens, you can agree that any cording to the amount each provides. has provided more than half of their own total one of you who individually provides more than

support of $8,500 ($4,500 + $4,000), so this 10% of the person’s support, but only one, can

Example. Your parents live rent free in a child isn’t your qualifying child. You didn’t pro- claim that person as a dependent. Each of the

house you own. It has a fair rental value of vide more than half of the child’s total support, others must sign a statement agreeing not to $5,400 a year furnished, which includes a fair so the child isn’t your qualifying relative. You claim the person as a dependent for that year. rental value of $3,600 for the house and $1,800 can’t claim this child as a dependent. The person who claims the person as a de-for the furniture. This doesn’t include heat and pendent must keep these signed statements for

utilities. The house is completely furnished with Medical insurance premiums. Medical insur- their own records. A multiple support declara-furniture belonging to your parents. You pay ance premiums you pay, including premiums for tion identifying each of the others who agreed $600 for their utility bills. Utilities aren’t usually supplementary Medicare coverage, are inclu- not to claim the person as a dependent must be



($3,600 + $600). Tuition payments and allowances under the der a multiple support agreement for someone related to you or for someone who lived with GI Bill. Amounts veterans receive under the GI you all year as a member of your household. Person living in their own home. The to- Bill for tuition payments and allowances while they attend school are included in total support. tal fair rental value of a person’s home that the Example 1. You, and your siblings, Sam, person owns is considered support contributed Bobbi, and Dani, provide the entire support of by that person. Example. During the year, your child re- your parent for the year. You provide 45%, Sam ceives $2,200 from the government under the Living with someone rent free. If you live provides 35%, and Bobbi and Dani each pro- GI Bill. Your child uses this amount for their edu- with a person rent free in that person’s home, vide 10%. Either you or Sam can claim your pa- cation. You provide the rest of your child’s sup- you must reduce the amount you provide for rent as a dependent; the one who doesn’t must port—$2,000. Because GI benefits are included support of that person by the fair rental value of sign a statement agreeing not to claim your pa- in total support, your child’s total support is lodging the person provides you. rent as a dependent. The one who claims your $4,200 ($2,200 + $2,000). You haven’t provided parent as a dependent must attach Form 2120, ($3,600 fair rental value of the unfurnished surance benefits, including basic and supple- Support Declaration, can be used for this pur- pose. mentary Medicare benefits, aren’t part of sup- house + $1,800 allowance for the furnishings port. provided by your parents + $600 cost of utilities) You can claim someone as a dependent un- of which you are considered to provide $4,200 your parents live. Therefore, you consider the person as a dependent. Form 2120, Multiple Medical insurance benefits. Medical in- total fair rental value of the lodging to be $6,000 included in rent for houses in the area where ded in the support you provide. attached to the return of the person claiming the

more than half of your child’s support.

Property. Property provided as support is or a similar declaration, to their return and must

measured by its fair market value. Fair market keep the statement signed by the other for their Childcare expenses. If you pay someone to

value is the price that property would sell for on records. Because neither Bobbi nor Dani pro- provide child or dependent care, you can in-

the open market. It is the price that would be vides more than 10% of the support, neither can clude these payments in the amount you provi-

agreed upon between a willing buyer and a will- claim your parent as a dependent and neither ded for the support of your child or disabled de-

ing seller, with neither being required to act, and has to sign a statement. pendent, even if you claim a credit for the



furniture, appliances, and cars, bought for a per-Capital expenses. Capital items, such as The remaining 60% of your parent’s support is Other support items. Other items may be provided equally by two persons who are unre- considered as support depending on the facts son during the year can be included in total sup- lated. Your parent doesn’t live with them. Be- in each case. port under certain circumstances. cause more than half of your parent’s support is The following examples show when a capital provided by persons who can’t claim your pa- item is or isn’t support. vant facts. Example 2. You and your sibling each pro- Pub. 503. vide 20% of your parent’s support for the year. both having reasonable knowledge of the rele- payments. For information on the credit, see

Don’t Include in Total Support rent as a dependent, no one can claim your pa-



mower for your 13-year-old child. The child is port. Example 3. Your parent lives with you and given the duty of keeping the lawn trimmed. Be-1. Federal, state, and local income taxes receives 25% of their support from social secur-cause the lawn mower benefits all members of Example 1. You buy a $200 power lawn The following items aren’t included in total sup- rent as a dependent.



lawn mower in the support of your child. claim your parent as a dependent if the other by persons from their own income. signs a statement agreeing not to. The one who Example 2. You buy a $150 television set 3. Life insurance premiums. claims your parent as a dependent must attach as a birthday present for your 12-year-old child. the household, don’t include the cost of the from a friend. Either you or the relative can 2. Social security and Medicare taxes paid paid by persons from their own income. ity, 40% from you, 24% from a relative, and 11%

The television set is placed in your child’s bed- 4. Funeral expenses. rent’s return and must keep for your parent’s re-Form 2120, or a similar declaration, to your pa-room. You can include the cost of the television 5. Scholarships received by your child if your cords the signed statement from the one agree-set in the support of your child. child is a student. ing not to claim your parent as a dependent.

Example 3. You pay $5,000 for a car and 6. Survivors’ and Dependents’ Educational Support Test for Children of

17-year-old child use the car equally. Because register it in your name. You and your Assistance payments used for the support Divorced or Separated Parents (or of the child who receives them. you own the car and don’t give it to your child Parents Who Live Apart) but merely let your child use it, don’t include the

cost of the car in your child’s total support. In most cases, a child of divorced or separated

parents (or parents who live apart) will be a

Publication 501 (2025) 21





qualifying child of one of the parents. See Chil- A child is treated as living with a parent for a 2. The custodial parent won’t claim the child


rents who live apart) under Qualifying Child, • At that parent’s home, whether or not the 3. The years for which the noncustodial pa-dren of divorced or separated parents (or pa- night if the child sleeps: as a dependent for the year.

earlier. However, if the child doesn’t meet the parent is present; or rent, rather than the custodial parent, can requirements to be a qualifying child of either • In the company of the parent, when the claim the child as a dependent. parent, the child may be a qualifying relative of child doesn’t sleep at a parent’s home (for one of the parents. In that case, the following example, the parent and child are on vaca- The noncustodial parent must attach all of rules must be used in applying the support test. tion together). the following pages of the decree or agreement



to be a qualifying child of either parent will be A child who doesn’t meet the requirements Equal number of nights. If the child lived to their tax return. • The cover page (write the other parent’s with each parent for an equal number of nights SSN on this page). during the year, the custodial parent is the pa-treated as the qualifying relative of the child’s • The pages that include all of the informa-rent with the higher AGI. noncustodial parent if all four of the following tion identified in items (1) through (3) above. statements are true. December 31. The night of December 31 is • treated as part of the year in which it begins. For The signature page with the other parent’s signature and the date of the agreement. example, the night of December 31, 2025, is 1. The parents: treated as part of 2025. Post-2008 divorce decree or separation a. Are divorced or legally separated un-Emancipated child. If a child is emancipa-der a decree of divorce or separate agreement. The noncustodial parent can’t at-ted under state law, the child is not under the maintenance; tach pages from the decree or agreement to the custody of either parent and time lived with a tax return instead of Form 8332 if the decree or b. Are separated under a written separa-parent after emancipation does not count for agreement went into effect after 2008. The cus-tion agreement; or purposes of determining who is the custodial todial parent must sign either Form 8332 or a similar statement the only purpose of which is to c. Lived apart at all times during the last parent. release the custodial parent’s claim to an ex-6 months of the year, whether or not Absences. If a child wasn’t with either pa-emption, and the noncustodial parent must at-they are or were married. rent on a particular night (because, for example, tach a copy to their return. The form or state-2. The child received over half of the child’s the child was staying at a friend’s house), the ment must release the custodial parent’s claim support for the year from the parents (and child is treated as living with the parent with to the child without any conditions. For example, the rules on multiple support agreements, whom the child normally would have lived for the release must not depend on the noncusto-explained earlier, don’t apply). that night. But if it can’t be determined with dial parent paying support. which parent the child normally would have 3. The child is in the custody of one or both The noncustodial parent must attach lived or if the child wouldn’t have lived with ei-parents for more than half of the year. ! the required information even if it was ther parent that night, the child is treated as not filed with a return in an earlier year. CAUTION 4. Either of the following statements is true. living with either parent that night.

a. The custodial parent signs a written Parent works at night. If, due to a parent’s Revocation of release of claim to an ex-

declaration, discussed later, that they nighttime work schedule, a child lives for a emption. The custodial parent can revoke a re-won’t claim the child as a dependent greater number of days, but not nights, with the lease of claim to an exemption that they previ-for the year, and the noncustodial pa- parent who works at night, that parent is treated ously released to the noncustodial parent. For rent attaches this written declaration as the custodial parent. On a school day, the the revocation to be effective for 2025, the cus-to their return. (If the decree or agree- child is treated as living at the primary resi- todial parent must have given (or made reason-ment went into effect after 1984 and dence registered with the school. able efforts to give) written notice of the revoca-

before 2009, see Post-1984 and tion to the noncustodial parent in 2024 or

pre-2009 divorce decree or separa- Written declaration. The custodial parent earlier. The custodial parent can use Part III of

tion agreement, later. If the decree or must use either Form 8332 or a similar state- Form 8332 for this purpose and must attach a agreement went into effect after 2008, ment (containing the same information required copy of the revocation to their return for each

see Post-2008 divorce decree or sep- by the form) to make the written declaration to tax year the custodial parent claims the child as



b. A pre-1985 decree of divorce or sepa- the noncustodial parent. Although the exemp-tion amount is zero for tax year 2025, this re-aration agreement, later.) release a claim to an exemption for a child to a dependent as a result of the revocation. rate maintenance or written separa- Remarried parent. If you remarry, the support lease allows the noncustodial parent to claim provided by your new spouse is treated as pro- tion agreement that applies to 2025 the child tax credit, credit for other dependents, vided by you. states that the noncustodial parent or additional child tax credit, if applicable, can claim the child as a dependent,

the decree or agreement wasn’t based on the child being a qualifying child. The Child support under pre-1985 agreement.

changed after 1984 to say the non- noncustodial parent must attach a copy of the All child support payments actually received

custodial parent can’t claim the child form or statement to their tax return. from the noncustodial parent under a pre-1985



as a dependent, and the noncustodial The release can be for 1 year, for a number agreement are considered used for the support of specified years (for example, alternate of the child. parent provides at least $600 for the years), or for all future years, as specified in the child’s support during the year. declaration. Example. Under a pre-1985 agreement,



Custodial parent and noncustodial parent. the noncustodial parent provides $1,200 for the Post-1984 and pre-2009 divorce decree child’s support. This amount is considered sup- The custodial parent is the parent with whom or separation agreement. If the divorce de- port provided by the noncustodial parent even if the child lived for the greater number of nights cree or separation agreement went into effect the $1,200 was actually spent on things other during the year. The other parent is the noncus- after 1984 and before 2009, the noncustodial than support. todial parent. The term “parent” means a biolog- parent may be able to attach certain pages from ical or adoptive parent of an individual. It the decree or agreement instead of Form 8332. Alimony. Payments to a spouse that are ali- doesn’t include a stepparent or foster parent un- The decree or agreement must state all three of mony or separate maintenance payments, or less that person has adopted the individual. the following. similar payments from an estate or trust, aren’t If the parents divorced or separated during treated as a payment for the support of a de- 1. The noncustodial parent can claim the the year and the child lived with both parents pendent. child as a dependent without regard to any before the separation, the custodial parent is condition, such as payment of support. the one with whom the child lived for the greater Parents who never married. This special rule number of nights during the rest of the year. for divorced or separated parents also applies

22 Publication 501 (2025)





to parents who never married and lived apart at considered 65 on the day before your 65th birth-


all times during the last 6 months of the year. day. Therefore, you can take a higher standard Standard Deduction

deduction for 2025 if you were born before Jan-

Multiple support agreement. If the support of uary 2, 1961. the child is determined under a multiple support Most taxpayers have a choice of either taking a

agreement, this special support test for di- standard deduction or itemizing their deduc- Use Table 7 to figure the standard deduction vorced or separated parents (or parents who tions. If you have a choice, you can use the amount. live apart) doesn’t apply. method that gives you the lower tax.



You must show the SSN of any dependent you itemize actual deductions, such as medical ex- of death. Even if the taxpayer was born before penses, charitable contributions, and taxes, on January 2, 1961, the taxpayer isn’t considered Schedule A (Form 1040). The standard deduc- 65 or older at the end of 2025 unless the tax- tion is higher for taxpayers who: list in the Dependents section of your Form payer was 65 or older at the time of death. • Are 65 or older, or 1040 or 1040-SR. A person is considered to reach age 65 on • Are blind. the day before the person’s 65th birthday. If you don’t show the dependent’s SSN You benefit from the standard deduc- Social Security Numbers that reduces your taxable income. It is a benefit the taxpayer to be 65 or older at the end of 2025 that eliminates the need for many taxpayers to only if the taxpayer was 65 or older at the time (SSNs) for Dependents The standard deduction is a dollar amount turn for someone who died in 2025, consider Death of taxpayer. If you are preparing a re-



disallowed. CAUTION ! when required or if you show an incor- TIP tion if your standard deduction is more rect SSN, certain tax benefits may be Higher Standard Deduction for than the total of your allowable itemized Blindness deductions.



No SSN. If a person whom you expect to claim If you are blind on the last day of the year and Persons not eligible for the standard de- you don’t itemize deductions, you are entitled to as a dependent on your return doesn’t have an duction. Your standard deduction is zero and a higher standard deduction. SSN, either you or that person should apply for you should itemize any deductions you have if: an SSN as soon as possible by filing Form Not totally blind. If you aren’t totally blind, you SS-5, Application for a Social Security Card, 1. Your filing status is married filing sepa- must get a certified statement from an eye doc- with the Social Security Administration (SSA). rately, and your spouse itemizes deduc- tor (ophthalmologist or optometrist) stating that: You can get Form SS-5 online at SSA.gov/ tions on their return; forms/ss-5.pdf or at your local SSA office. 1. You can’t see better than 20/200 in the 2. You are filing a tax return for a short tax It usually takes about 2 weeks to get an SSN better eye with glasses or contact lenses, year because of a change in your annual once the SSA has all the information it needs. If or accounting period; or you don’t have a required SSN by the filing due 2. Your field of vision is 20 degrees or less. date, you can file Form 4868, Application for 3. You are a nonresident or dual-status alien Automatic Extension of Time To File U.S. Indi- during the year. You are considered a If your eye condition isn’t likely to improve vidual Income Tax Return, for an extension of dual-status alien if you were both a non- beyond these limits, the statement should in-

time to file. resident and resident alien during the year. clude this fact. Keep the statement in your re-



born and died in 2025, and you don’t have an a U.S. citizen or resident alien at the end of the limits only by contact lenses that you can wear SSN for the child, you may attach a copy of the year, you can choose to be treated as a U.S. only briefly because of pain, infection, or ulcers, child’s birth certificate, death certificate, or hos-resident (see Pub. 519). If you make this choice, you can take the higher standard deduction for Born and died in 2025. If your child was If you are a nonresident alien who is married to If your vision can be corrected beyond these cords.



pital records instead. The document must show you can take the standard deduction. blindness if you otherwise qualify. the child was born alive. If you do this, enter If you can be claimed as a dependent “DIED” in row (3) of the Dependents section of on another person’s return (such as your Form 1040 or 1040-SR. ! Spouse 65 or Older or Blind your parents’ return), your standard de-CAUTION

Alien or adoptee with no SSN. If your de- duction may be limited. See Standard Deduc- You can take the higher standard deduction if tion for Dependents , later. your spouse is age 65 or older or blind and: pendent doesn’t have and can’t get an SSN,

you must show the ITIN or adoption taxpayer 1. You file a joint return, or identification number (ATIN) instead of an SSN. Standard Deduction Amount

2. You file a separate return and your spouse

Taxpayer identification numbers for ali- had no gross income and can’t be claimed

ens. If your dependent is a resident or nonresi- The standard deduction amount depends on as a dependent by another taxpayer. dent alien who doesn’t have and isn’t eligible to your filing status, whether you are 65 or older or get an SSN, your dependent must apply for an blind, and whether another taxpayer can claim Death of spouse. If your spouse died in 2025 ITIN. For details on how to apply, see Form you as a dependent. Generally, the standard before reaching age 65, you can’t take a higher W-7, Application for IRS Individual Taxpayer deduction amounts are adjusted each year for standard deduction because of your spouse. Identification Number. inflation. The standard deduction amounts for Even if your spouse was born before January 2,

Taxpayer identification numbers for most people are shown in Table 6. 1961, your spouse isn’t considered 65 or older



adoptees. If you have a child who was placed at the end of 2025 unless your spouse was 65 Decedent’s final return. The standard deduc- or older at the time of death. with you by an authorized placement agency, tion for a decedent’s final tax return is the same A person is considered to reach age 65 on you may be able to claim the child as a depend- as it would have been had the decedent contin- the day before the person’s 65th birthday. ent. However, if you can’t get an SSN or an ITIN ued to live. However, if the decedent wasn’t 65 for the child, you must get an ATIN for the child or older at the time of death, the higher stand- Example. Your spouse was born on Febru- from the IRS. See Form W-7A, Application for ard deduction for age can’t be claimed. ary 14, 1960, and died on February 13, 2025. Taxpayer Identification Number for Pending U.S. Your spouse is considered age 65 at the time of Adoptions, for details. Higher Standard Deduction for death. However, if your spouse died on Febru- Age (65 or Older) ary 12, 2025, your spouse isn’t considered age 65 at the time of death and isn’t 65 or older at

If you are age 65 or older on the last day of the the end of 2025. year and don’t itemize deductions, you are enti-

tled to a higher standard deduction. You are

Publication 501 (2025) 23





You can’t claim the higher standard de- $1,350) on line 5, and $15,750 on line 6. Your 1. Don’t qualify for the standard deduction,


CAUTION ! duction for an individual other than standard deduction, on line 7a, is $1,350 (the 2. Had large uninsured medical and dental yourself and your spouse. smaller of $1,350 and $15,750). expenses during the year,

Examples Example 2. You are a 22-year-old college 3. Paid interest and taxes on your home,

your parents’ 2025 tax return. You are married 4. Had large uninsured casualty or theft los- student and can be claimed as a dependent on

The following examples illustrate how to deter- ses, filing a separate return. Your spouse doesn’t

mine your standard deduction using Table 6 and itemize deductions. You have $1,500 in interest 5. Made large contributions to qualified chari-

Table 7. income and wages of $3,800 and no itemized ties, or

Example 1. A married couple is filing a joint 6. Have total itemized deductions that are deductions. You find your standard deduction

return for 2025. Both are under age 65. Neither more than the standard deduction to which by using Table 8. You enter earned income of

is blind, and neither can be claimed as a de- you are otherwise entitled. $3,800 on line 1. You add lines 1 and 2 and en-



ductions. They use Table 6. Their standard de- are married filing a separate return, you enter complete Schedule A (Form 1040) and attach it duction is $31,500. $15,750 on line 6. On line 7a, you enter $4,250 to your Form 1040 or 1040-SR. Enter the as the standard deduction amount because it is amount from Schedule A (Form 1040), line 17, pendent. They decide not to itemize their de- $4,250, the larger of lines 3 and 4. Because you If you decide to itemize your deductions, ter $4,250 on line 3. On line 5, you enter Example 1, except that one of the spouses is Example 2. The facts are the same as in smaller than $15,750, the amount on line 6. on Form 1040 or 1040-SR, line 12e.



blind at the end of 2025. They use Table 7. Example 3. You are single and can be Electing to itemize for state tax or other Their standard deduction is $33,100. claimed as a dependent on your parents’ 2025 purposes. Even if your itemized deductions tax return. You are 18 years old and blind, and are less than your standard deduction, you can Example 3. A married couple is filing a joint have interest income of $1,300, wages of elect to itemize deductions on your federal re-return for 2025. Both are over age 65. Neither is $2,900, and no itemized deductions. You use turn rather than take the standard deduction. blind, and neither can be claimed as a depend-Table 8 to find the standard deduction amount. You may want to do this if, for example, the tax ent. If they don’t itemize deductions, they use You enter wages of $2,900 on line 1 and add benefit of itemizing your deductions on your Table 7 . Their standard deduction is $34,700. lines 1 and 2 and enter $3,350 on line 3. On state tax return is greater than the tax benefit line 5, you enter $3,350, the larger of lines 3 you lose on your federal return by not taking the Standard Deduction for and 4. Because you are single, you enter standard deduction. To make this election, you Dependents $15,750 on line 6 and $3,350 on line 7a. This is must check the box on line 18 of Schedule A the smaller of the amounts on lines 5 and 6. Be-(Form 1040). cause you checked one box in the top part of The standard deduction for an individual who the worksheet, you enter $2,000 on line 7b, then Changing your mind. If you don’t itemize your can be claimed as a dependent on another per-add the amounts on lines 7a and 7b and enter deductions and later find that you should have son’s tax return is generally limited to the the standard deduction amount of $5,350 on itemized—or if you itemize your deductions and greater of: line 7c. later find you shouldn’t have—you can change 1. $1,350, or your return by filing Form 1040-X. Example 4. You are 18 years old and single 2. The individual’s earned income for the and can be claimed as a dependent on your pa-Married persons who filed separate re-year plus $450 (but not more than the reg-turns. You can change methods of taking de-rents’ 2025 tax return. You have wages of ular standard deduction amount, generally $7,000, interest income of $500, a business ductions only if you and your spouse both make $15,750). loss of $3,000, and no itemized deductions. You the same changes. Both of you must file a con-sent to assessment for any additional tax either use Table 8 to figure the standard deduction However, if the individual is 65 or older or blind, one may owe as a result of the change. the standard deduction may be higher. amount. You enter $4,000 ($7,000 − $3,000) on line 1, add lines 1 and 2, and enter $4,450 on You and your spouse can use the method If you (or your spouse if filing jointly) can be line 3. On line 5, you enter $4,450, the larger of that gives you the lower total tax, even though claimed as a dependent on someone else’s re-lines 3 and 4, and, because you are single, one of you may pay more tax than you would turn, use Table 8 to determine your standard de-have paid by using the other method. You both $15,750 on line 6. On line 7a, you enter $4,450 duction. as the standard deduction amount because it is must use the same method of claiming deduc-tions. If one itemizes deductions, the other smaller than $15,750, the amount on line 6. Earned income defined. Earned income should itemize because the other spouse won’t is salaries, wages, tips, professional fees, and qualify for the standard deduction. See Persons other amounts received as pay for work you ac-Who Should Itemize not eligible for the standard deduction , earlier. tually perform.

For purposes of the standard deduction, You should itemize deductions if your total de- 2025 Standard

earned income also includes any part of a taxa- ductions are more than the standard deduction

ble scholarship or fellowship grant. See chap- amount. Also, you should itemize if you don’t Deduction Tables ter 1 of Pub. 970 for more information on what qualify for the standard deduction, as dis-

qualifies as a scholarship or fellowship grant. cussed, earlier, under Persons not eligible for



on their 2025 tax return. You have interest in- tions and compare that amount to your standard CAUTION tions, or if you are a dual-status alien, you can’t take the standard deduction even if deduction to make sure you are using the come of $780 and wages of $150. You have no you were born before January 2, 1961 or are method that gives you the greater benefit. itemized deductions and use gle. Your parents can claim you as a dependent Example 1. You are 16 years old and sin- You should first figure your itemized deduc- ! turn and your spouse itemizes deduc-the standard deduction. If you are married filing a separate re-

Table 8 to find blind.

your standard deduction. You enter $150 When to itemize. You may benefit from (earned income) on line 1, $600 ($150 + $450) itemizing your deductions on Schedule A (Form on line 3, $1,350 (the larger of $600 and 1040) if you:



24 Publication 501 (2025) Table 6. Standard Deduction Chart for Most People*





IF your filing status is... YOUR standard deduction is...


Single or Married filing separately $15,750

Married filing jointly or Qualifying surviving spouse   31,500 Head of household  23,625

* Don’t use this chart if you were born before January 2, 1961, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent.

Use Table 7 or Table 8 instead.



Table 7. Standard Deduction Chart for People Born Before January 2, 1961, or Who Are Blind*

Check the correct number of boxes below. Then go to the chart.

You: Born before January 2, 1961 Blind

Your spouse: Born before January 2, 1961 Blind

Total number of boxes you checked

IF your filing status is... AND the number in the box above is... THEN your standard deduction is...

1 $17,750

Single

2  19,750 1 $33,100

Married filing jointly 2  34,700

3  36,300 4  37,900 1 $33,100

Qualifying surviving spouse

2  34,700 1 $17,350

Married filing separately** 2  18,950

3  20,550 4  22,150 1 $25,625

Head of household

2  27,625

* If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead.

** You can check the boxes for “Your spouse” if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a

dependent on another person’s tax return.



Publication 501 (2025) 25





Table 8. Standard Deduction Worksheet for Dependents


Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent.

Keep for Your Records

Check the correct number of boxes below. Then go to the worksheet.

You: Born before January 2, 1961 Blind Your spouse: Born before January 2, 1961 Blind

Total number of boxes you checked

1. Enter your earned income (defined below). If none, enter -0-. 1.

2. Additional amount. $450 2.

3. Add lines 1 and 2. 3.

4. Minimum standard deduction. $1,350 4.

5. Enter the larger of line 3 or line 4. 5.



6. Enter the amount shown below for your filing status. • Single or Married filing separately—$15,750 6. • Married filing jointly—$31,500

• Head of household—$23,625

7. Standard deduction.

a. Enter the smaller of line 5 or line 6. If born after January 1, 1961, and not blind, stop here. This is your

standard deduction. Otherwise, go on to line 7b. 7a.

b. If born before January 2, 1961, or blind, multiply $2,000 ($1,600 if married) by the number in the box above. 7b. c. Add lines 7a and 7b. This is your standard deduction for 2025. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant.

To be eligible to claim the enhanced deduc- Valid SSN. You and/or your spouse must have

Enhanced Deduction for tion for seniors: a valid SSN to take this deduction. A valid SSN

Seniors • You (and/or your spouse if filing a joint re- for purposes of the enhanced deduction for se-

turn) must have been born before January niors is one that is valid for employment and

2, 1961; that is issued by the SSA before the due date of



ble for the enhanced deduction for seniors. This ried filing jointly, the spouse who is claim- For more information, see the Instructions deduction is in addition to the higher standard ing the enhanced deduction for seniors for Form 1040. deduction for taxpayers age 65 or older dis-Taxpayers who are age 65 or older may be eligi- You must have a valid SSN. If you are mar-• your 2025 return (including extensions). must have a valid SSN; and



cussed under Higher Standard Deduction for • If you are married, you must file a joint re-Age (65 or Older) , earlier. The maximum turn with your spouse. How To Get Tax Help amount of the deduction is $6,000 ($12,000 if



married filing jointly and both spouses are eligi- Death of a taxpayer. Consider the taxpayer to If you have questions about a tax issue; need ble). The deduction will be limited if your modi-be 65 or older at the end of 2025 only if the tax-help preparing your tax return; or want to down-fied adjusted gross income is more than payer was 65 or older at the time of death. Even load free publications, forms, or instructions, go $75,000 ($150,000 if married filing jointly). if the taxpayer was born before January 2, to IRS.gov to find resources that can help you 1961, the taxpayer isn’t considered 65 or older Qualified individuals can claim the en-right away. at the end of 2025 unless the taxpayer was 65 TIP hanced deduction for seniors whether or older at the time of death. A person is consid-they claim the standard deduction or Tax reform. Tax reform legislation impacting ered to reach age 65 on the day before the per-itemize deductions. federal taxes, credits, and deductions was son’s 65th birthday. enacted in P.L. 119-21, commonly known as the The special rules that apply to U.S. na-One Big Beautiful Bill Act, on July 4, 2025. Go Example. Your spouse was born on Febru-! tionals: residents of Canada, Mexico, to IRS.gov/OBBB for more information and up-ary 14, 1960, and died on February 13, 2025. CAUTION and South Korea; and residents of In-dates on how this legislation affects your taxes. Your spouse is considered age 65 at the time of dia who were students or business apprentices death. However, if your spouse died on Febru-don’t apply to the enhanced deduction for se-Preparing and filing your tax return. After ary 12, 2025, your spouse isn’t considered age niors. See Pub. 519 for more information. receiving all your wage and earnings state-65 at the time of death and isn’t age 65 or older ments (Forms W-2, W-2G, 1099-R, 1099-MISC, at the end of 2025. 1099-NEC, etc.); unemployment compensation

statements (by mail or in a digital format) or

other government payment statements (Form

26 Publication 501 (2025)

1099-G); and interest, dividend, and retirement • Youtube.com/irsvideosASL. • IRS.gov/Help : A variety of tools to help you statements from banks and investment firms get answers to some of the most common (Forms 1099), you have several options to Over-the-Phone Interpreter (OPI) Service. tax questions. choose from to prepare and file your tax return. The IRS offers the OPI Service to taxpayers • IRS.gov/ITA : The Interactive Tax Assistant, You can prepare the tax return yourself, see if needing language interpretation. The OPI Serv-a tool that will ask you questions and, you qualify for free tax preparation, or hire a tax ice is available at Taxpayer Assistance Centers based on your input, provide answers on a professional to prepare your return. (TACs), most IRS offices, and every VITA/TCE number of tax topics. tax return site. This service is available in Span-• IRS.gov/Forms : Find forms, instructions, Free options for tax preparation. Your op-ish, Mandarin, Cantonese, Korean, Vietnam-and publications. You will find details on tions for preparing and filing your return online ese, Russian, and Haitian Creole. the most recent tax changes and interac-or in your local community, if you qualify, include tive links to help you find answers to your the following. Accessibility Helpline available for taxpay-questions. ers with disabilities. Taxpayers who need in-• Free File. This program lets you prepare • You may also be able to access tax infor-and file your federal individual income tax formation about accessibility services can call mation in your e-filing software. return for free using software or Free File 833-690-0598. The Accessibility Helpline can answer questions related to current and future Fillable Forms. However, state tax prepara-accessibility products and services available in tion may not be available through Free File. Need someone to prepare your tax return? Go to IRS.gov/FreeFile to see if you qualify alternative media formats (for example, There are various types of tax return preparers, for free online federal tax preparation, e-fil-braille-ready, large print, audio, etc.). The Ac-including enrolled agents, certified public ac-ing, and direct deposit or payment options. cessibility Helpline does not have access to countants (CPAs), accountants, and many oth-your IRS account. For help with tax law, refunds, • VITA. The Volunteer Income Tax Assis-ers who don’t have professional credentials. If tance (VITA) program offers free tax help to or account-related issues, go to IRS.gov/ you choose to have someone prepare your tax people with low-to-moderate incomes, per-LetUsHelp . return, choose that preparer wisely. A paid tax sons with disabilities, and limited-Eng-preparer is: Alternative media preference. Form 9000, lish-speaking taxpayers who need help • Primarily responsible for the overall sub-Alternative Media Preference, or Form preparing their own tax returns. Go to stantive accuracy of your return, 9000(SP) allows you to elect to receive certain IRS.gov/VITA , download the free IRS2Go • Required to sign the return, and types of written correspondence in the following app, or call 800-906-9887 for information • Required to include their preparer tax iden-formats. on free tax return preparation. tification number (PTIN). • Standard Print. • TCE. The Tax Counseling for the Elderly Although the tax preparer always signs (TCE) program offers free tax help for all • Large Print. the return, you’re ultimately responsible taxpayers, particularly those who are 60 ! years of age and older. TCE volunteers CAUTION for providing all the information re-• Braille. quired for the preparer to accurately prepare specialize in answering questions about • Audio (MP3). your return and for the accuracy of every item pensions and retirement-related issues • Plain Text File (TXT). reported on the return. Anyone paid to prepare unique to seniors. Go to IRS.gov/TCE or tax returns for others should have a thorough download the free IRS2Go app for informa-• Braille-Ready File (BRF). understanding of tax matters. For more informa-tion on free tax return preparation. tion on how to choose a tax preparer, go to Tips • MilTax. Members of the U.S. Armed Disasters. Go to IRS.gov/DisasterRelief to re-for Choosing a Tax Preparer on IRS.gov. Forces and qualified veterans may use Mil-view the available disaster tax relief.

Tax, a free tax service offered by the De-

Source. For more information, go to IRS.gov/Forms to view, download, or print all Employers can register to use Business the forms, instructions, and publications you partment of Defense through Military One- Getting tax forms and publications. Go to

MilitaryOneSource (MilitaryOneSource.mil/ Services Online. The Social Security Adminis-

MilTax may need. Or you can go to IRS.gov/ ). tration (SSA) offers online service at SSA.gov/

Also, the IRS offers Free Fillable Forms, OrderForms to place an order. employer for fast, free, and secure W-2 filing op-

e-filed regardless of income. Mobile-friendly forms. You’ll need an IRS and individuals who process Form W-2, Wage Online Account (OLA) to complete mo- which can be completed online and then tions to CPAs, accountants, enrolled agents,

Using online tools to help prepare your re- bile-friendly forms that require signatures. You’ll and Tax Statement; and Form W-2c, Corrected

turn. Go to have the option to submit your form(s) online or Wage and Tax Statement.

IRS.gov/Tools for the following.

• download a copy for mailing. You’ll need scans The Earned Income Tax Credit Assistant Business tax account. If you are a sole pro-

you’re eligible for the earned income credit Go to IRS.gov/MobileFriendlyForms for more in- poration, or a single-member limited liability formation. ( of your documents to support your submission. IRS.gov/EITCAssistant ) determines if prietor, a partnership, an S corporation, a C cor-

• The Online EIN Application (IRS.gov/EIN) tion on record with the IRS and do more with a Getting tax publications and instructions in (EITC). company (LLC), you can view your tax informa-

number (EIN) at no cost. eBook format. Download and view most tax BusinessAccount helps you get an employer identification business tax account. Go to IRS.gov/

• publications and instructions (including the In- for more information.

The Tax Withholding Estimator (IRS.gov/

W4App structions for Form 1040) on mobile devices as ) makes it easier for you to estimate IRS social media. Go to IRS.gov/SocialMedia

the federal income tax you want your em- eBooks at IRS.gov/eBooks. to see the various social media tools the IRS

ployer to withhold from your paycheck. IRS eBooks have been tested using Apple’s uses to share the latest information on tax

This is tax withholding. See how your with- iBooks for iPad. Our eBooks haven’t been tes- changes, scam alerts, initiatives, products, and

holding affects your refund, take-home pay, ted on other dedicated eBook readers, and services. At the IRS, privacy and security are

or tax due. eBook functionality may not operate as inten- our highest priority. We use these tools to share

• The Sales Tax Deduction Calculator ded. public information with you. Don’t post your so-

(IRS.gov/SalesTax) figures the amount you cial security number (SSN) or other confidential

can claim if you itemize deductions on Access your online account (individual tax- information on social media sites. Always pro-

Schedule A (Form 1040). payers only). Go to IRS.gov/Account to se- tect your identity when using any social net-

tions. On IRS.gov, you can get The following IRS YouTube channels provide account. • Getting answers to your tax ques- working site. curely access information about your federal tax

events and changes in tax law. up-to-date information on current short, informative videos on various tax-related View the amount you owe and a break- down by tax year. topics in English and ASL. • Youtube.com/irsvideos .

Publication 501 (2025) 27

• See payment plan details or apply for a Ways to check on the status of your refund. Checking the status of your amended re-

new payment plan. • Go to IRS.gov/Refunds. turn. Go to IRS.gov/WMAR to track the status

• Make a payment or view 5 years of pay- • Download the official IRS2Go app to your of Form 1040-X amended returns.



• ment history and any pending or sched- mobile device to check your refund status. It can take up to 3 weeks from the date uled payments. • Call the automated refund hotline at you filed your amended return for it to Access your tax records, including key 800-829-1954. ! show up in our system, and processing data from your most recent tax return, and CAUTION The IRS can’t issue refunds before it can take up to 16 weeks. transcripts. mid-February for returns that claimed • View digital copies of select notices from ! the IRS. CAUTION the EITC or the additional child tax Understanding an IRS notice or letter credit (ACTC). This applies to the entire refund, • Approve or reject authorization requests you’ve received. Go to IRS.gov/Notices to find not just the portion associated with these cred-from tax professionals. additional information about responding to an its. IRS notice or letter.

Get a transcript of your return. With an on-

line account, you can access a variety of infor- Making a tax payment. The IRS recommends IRS Document Upload Tool. You may be mation to help you during the filing season. You paying electronically whenever possible. Op- able to use the Document Upload Tool to re-can get a transcript, review your most recently tions to pay electronically are included in the list spond digitally to eligible IRS notices and letters filed tax return, and get your adjusted gross in- below. Payments of U.S. tax must be remitted to by securely uploading required documents on-

come. Create or access your online account at the IRS in U.S. dollars. Digital assets are not line through IRS.gov. For more information, go

IRS.gov/Account. accepted. Go to IRS.gov/Payments for informa- to IRS.gov/DUT.

tion on how to make a payment using any of the

Tax Pro Account. This tool lets your tax pro- following options. Schedule LEP. You can use Schedule LEP

fessional submit an authorization request to ac- • IRS Direct Pay: Pay taxes from your bank (Form 1040), Request for Change in Language cess your individual taxpayer IRS OLA. For account. It’s free and secure, and no Preference, to state a preference to receive no-

more information, go to IRS.gov/ sign-in is required. You can change or can- tices, letters, or other written communications

TaxProAccount. cel within 2 days of scheduled payment. from the IRS in an alternative language. You

• Debit Card, Credit Card, or Digital Wallet: may not immediately receive written communi-

Using direct deposit. The safest and easiest Choose an approved payment processor cations in the requested language. The IRS’s way to receive a tax refund is to e-file and to pay online or by phone. commitment to LEP taxpayers is part of a

choose direct deposit, which securely and elec- • Electronic Funds Withdrawal: Schedule a multi-year timeline that began providing transla-tronically transfers your refund directly into your payment when filing your federal taxes us- tions in 2023. You will continue to receive com-financial account. Direct deposit also avoids the ing tax return preparation software or munications, including notices and letters, in possibility that your check could be lost, stolen, through a tax professional. English until they are translated to your prefer-

destroyed, or returned undeliverable to the IRS. • Electronic Federal Tax Payment System: red language. Eight in 10 taxpayers use direct deposit to re- This is the best option for businesses. En-ceive their refunds. If you don’t have a bank ac- rollment is required. Contacting your local TAC. Keep in mind,

count, go to IRS.gov/DirectDeposit for more in- • Check or Money Order: Mail your payment many questions can be answered on IRS.gov

formation on where to find a bank or credit without visiting a TAC. Go to IRS.gov/LetUsHelp to the address listed on the notice or in-union that can open an account online. structions. for the topics people ask about most. If you still

• Cash: You may be able to pay your taxes need help, TACs provide tax help when a tax is-

Reporting and resolving your tax-related with cash at a participating retail store. sue can’t be handled online or by phone. All

identity theft issues. TACs now provide service by appointment, so • Same-Day Wire : You may be able to do

• Tax-related identity theft happens when same-day wire from your financial institu- you’ll know in advance that you can get the

someone steals your personal information tion. Contact your financial institution for service you need without long wait times. Be-

to commit tax fraud. Your taxes can be af- availability, cost, and time frames. fore you visit, go to IRS.gov/TAC to find the fected if your SSN is used to file a fraudu- nearest TAC and to check hours, available serv-



• technology to ensure that the electronic pay- IRS2Go app, under the Stay Connected tab, The IRS doesn’t initiate contact with tax- ments you make online, by phone, or from a lent return or to claim a refund or credit. Note: The IRS uses the latest encryption ices, and appointment options. Or, on the payers by email, text messages (including choose the Contact Us option and click on “Lo- mobile device using the IRS2Go app are safe cal Offices.” shortened links), telephone calls, or social and secure. Paying electronically is quick and ————————————————— media channels to request or verify per- easy.

requests for personal identification num- payer Advocate Service, an independent organ- What if I can’t pay now? Go to IRS.gov/ ization established by Congress. sonal or financial information. This includes Below is a message to you from the Tax-



• cial accounts. tions. The Taxpayer Advocate • Apply for an online payment agreement Go to IRS.gov/IdentityTheft , the IRS Iden-( IRS.gov/OPA ) to meet your tax obligation Service (TAS) Is Here To tity Theft Central webpage, for information in monthly installments if you can’t pay tion for credit cards, banks, or other finan- Payments for more information about your op-bers (PINs), passwords, or similar informa-



tion for taxpayers, tax professionals, and your taxes in full today. Once you complete What Is the Taxpayer Advocate the online process, you will receive imme-businesses. If your SSN has been lost or diate notification of whether your agree-on identity theft and data security protec- Help You stolen or you suspect you’re a victim of Service?



• tax-related identity theft, you can learn ment has been approved. The Taxpayer Advocate Service (TAS) is an in-• Use the Offer in Compromise Pre-Qualifier what steps you should take. dependent organization within the Internal to see if you can settle your tax debt for Get an Identity Protection PIN (IP PIN). IP Revenue Service (IRS). TAS helps taxpayers re-less than the full amount you owe. For PINs are six-digit numbers assigned to tax-solve problems with the IRS, makes administra-more information on the Offer in Compro-payers to help prevent the misuse of their tive and legislative recommendations to prevent mise program, go to IRS.gov/OIC . SSNs on fraudulent federal income tax re-or correct the problems, and protects taxpayer turns. When you have an IP PIN, it pre-rights. We work to ensure that every taxpayer is Filing an amended return. Go to IRS.gov/ vents someone else from filing a tax return treated fairly and that you know and understand 1040X for information and updates. with your SSN. To learn more, go to your rights under the Taxpayer Bill of Rights. We IRS.gov/IPPIN . are Your Voice at the IRS.



28 Publication 501 (2025) How Can TAS Help Me? How Do I Contact TAS? What Are My Rights as a

Taxpayer?

TAS can help you resolve problems that you TAS has offices in every state, the District of haven’t been able to resolve with the IRS on Columbia, and Puerto Rico. To find your local The Taxpayer Bill of Rights describes ten basic your own. Always try to resolve your problem advocate’s number: rights that all taxpayers have when dealing with

with the IRS first, but if you can’t, then come to • Go to www.TaxpayerAdvocate.IRS.gov/ the IRS. Go to www.TaxpayerAdvocate.IRS.gov/

TAS. Our services are free. Contact-Us, Taxpayer-Rights for more information about the

• TAS helps all taxpayers (and their repre- • Check your local directory, or rights, what they mean to you, and how they ap-

sentatives), including individuals, busi- • Call TAS toll free at 877-777-4778. ply to specific situations you may encounter

nesses, and exempt organizations. You with the IRS. TAS strives to protect taxpayer

may be eligible for TAS help if your IRS rights and ensure the IRS is administering the

problem is causing financial difficulty, if tax law in a fair and equitable way.

you’ve tried and been unable to resolve

your issue with the IRS, or if you believe an

IRS system, process, or procedure just

isn’t working as it should.

• To get help any time with general tax top-

ics, visit www.TaxpayerAdvocate.IRS.gov.

The site can help you with common tax is-

sues and situations, such as what to do if

you make a mistake on your return or if you

get a notice from the IRS.

• TAS works to resolve large-scale (sys-

temic) problems that affect many taxpay-

ers. You can report systemic issues at

www.IRS.gov/SAMS. (Be sure not to in-

clude any personal identifiable informa-

tion.)



Publication 501 (2025) 29





To help us develop a more useful index, please let us know if you have ideas for index entries.




Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Investment income of child under Equitable relief, Innocent Filing requirements (Table 1) 2

A age 18 3, 4 spouse 7 Health insurance premiums 21



Aliens: Standard deduction for age 65 or D Marital status, determination numbers (ITINs) 2, 23 older 23 Death: of 6 Innocent spouse relief 7 Test 13 Of child 13 Married filing jointly (See Joint Insurance premiums: returns) Of dependent 9 , 19 Life 21 Dual-status (See Dual-status Married filing separately Of spouse 3 , 6 , 19 , 23 Medical 21 taxpayers) (See Married filing Of taxpayer 3 , 23 IRAs (See Individual retirement Nonresident (See Nonresident separately) Decedents 6 , 23 arrangements (IRAs)) aliens) Unmarried persons (See Single (See also Death of spouse) Itemized deductions: Alimony 22 taxpayers) Filing requirements 3 Changing from standard to Alternative minimum tax (AMT), Food benefits 20 Deductions: itemized deduction (or vice effect on filing requirements Foreign employment, filing (Table 3) 5 Standard deduction 23 versa) 24 requirements 3 Amended returns 8 , 24 Dependent taxpayer test 11 Choosing to itemize 24 Foreign students 12 (See also Form 1040-X) Dependents 11 Married filing separately 24 Form 1040 or 1040-SR: Change from itemized to When to itemize 24 Birth of 19 Social security numbers 23 standard deduction (or vice Born and died within year 23 ITINs (Individual taxpayer Use of 7 versa) 24 identification numbers) 23 Child’s earnings 3 Form 1040-X: American citizens abroad 3 Death of 19 Change of filing status 8 Annulled marriages, filing J Earned income 3 Itemized deductions, change to status 6 Filing requirements 3 , 4 standard deduction 24 Joint return test 11 , 15 Armed forces: Married, filing joint return 11 , 15 Standard deduction, change to Joint returns 6 , 7 Combat zone, signing return for Not allowed to claim itemized deductions 24 spouse 7 Dependents on 19 dependents 11 Form 1095-A 5 Dependency allotments 20 Qualifying child 12 Form 1099-B 5 GI Bill benefits 21 K Qualifying relative 18 Form 1099-DA 5 Military quarters allotments 20 Kidnapped children 11 Social security number 23 Form 8814, parents’ election to Assistance (See Tax help) report child’s interest and Qualifying child 13 Standard deduction for 24 ATINs (Adoption taxpayer dividends 3 Qualifying relative 18 Unearned income Adopted child 11 11 , 13 , 19 I Filing status 5-11 Citizens outside U.S., filing Taxpayer identification Annulled marriages 6 requirements 3 Income: number 23 Change to: Common law marriage 6 Gross 19 Advance payment of premium tax Joint return after separate Community property states 8 Tax exempt 20 credit 5 returns 8 Cousin 19 Individual retirement Age: Separate returns after joint arrangements (IRAs): Credit, premium tax 5 Filing status determination 3 return 8 Filing requirements (Table 3) 5 Custody of child 14 Gross income and filing Determination of 3 , 5 Married filing separately 8 requirements (Table 1) 2 Head of household 6 , 8 Individual taxpayer identification Absence, temporary 13 Cost of keeping up 9 9 , 13 , 19 Fair rental value 20 Church employees, filing Household workers 11 Accounting periods, joint Figures (See Tables and figures) requirements (Table 3) 5 returns 6 Filing requirements 3-5 Citizen or resident test Abroad, citizens living, filing Kidnapped 13, 18 Home: requirements Social security number 23 F Aged, home for 20 3 Stillborn



B identification numbers) 3 23 Form 8857, innocent spouse Disabled: relief 7 Child 13 L Form SS-5, social security Dependent 19 number request 23 Life insurance premiums 21 Birth of child 9 Divorced parents 13 Local income taxes, itemized Form W-7, individual taxpayer Blind persons, standard Divorced taxpayers: deductions 24 identification number deduction 23 Child custody 14 request 23 Local law violated 19 Filing status 6 Form W-7A, adoption taxpayer Lodging 20 C Joint returns, responsibility for 7 identification number Losses, rental real estate 8 request 23 Canada, resident of 11 , 18 Domestic help 11 Foster care payments and Capital expenses 21 Dual-status taxpayers: M expenses 15 , 20 Child born alive 13 Joint returns not available 7 Foster child 13 , 15 , 19 , 20 Marital status, determination Child care expenses 21 of 6 Funeral expenses 21 Child custody 14 E Married dependents, filing joint Child support under pre-1985 return 11 , 15 Earned income: agreement 22 G Married filing jointly (See Joint Defined for purposes of standard Child tax credit 11 GI Bill benefits 21 returns) deduction 24 Child, qualifying 12 Gross income: Married filing separately 7 Dependent filing requirements Children: (Table 2) 4 Defined 3 Changing method from or to Adopted child (See Adoption) Filing requirements itemized deductions 24 Earned income credit: Adoption (See Adopted child) (Table 1) 2 Itemized deductions 24 Two persons with same Birth of child 9 , 11 qualifying child 15 Dependent filing requirements Married taxpayers 6 Claiming parent, when child is (Table 2) 4 (See also Joint returns) Elderly persons 26 head of household 9 Test 19 Age 65 or older spouse, standard Home for the aged 20 Custody of 14 deduction 23 Group-term life insurance 5 Standard deduction for age 65 or Death of child 9 , 11 Blind spouse, standard older 23 deduction 23 Dividends of 3 Enhanced deduction for seniors: H Dual-status alien spouse 7 Filing requirements as Standard deduction for age 65 or Head of household 8-10 dependents (Table 2) 4 Filing status 6 older 26

30 Publication 501 (2025)

Medical insurance premiums 21 Relative 18 Innocent spouse relief 7 Filing of (See Filing



Military (See Armed forces) 11, 18 Relative, qualifying 18 Standard deduction 1, 23, 24 Tiebreaker rules 15 Remarriage after divorce 6 Married filing jointly 6 Tips, reporting of (Table 3) 5 Missing children, photographs of Rental losses 8 State or local income taxes 24 Total support 20 in IRS publications 2 Residency test 13 Stillborn child 13 Tuition, benefits under GI Bill 21 Multiple support agreement 21 Students: S Defined 13 U N Foreign 12 Scholarships 3 , 15 , 19 , 21 , 24 U.S. citizen or resident 11 National of the United States 12 Support test: Self-employed persons: U.S. citizens filing abroad, filing Qualifying child 15 Nonresident aliens 2 Filing requirements (Table 3) 5 requirements: Dependents 23 Qualifying relative 19 Gross income 3 Filing requirements 3 Joint return Medicare taxes, not support R Who must file 1, 3, 5 21 spouse) Tax-exempt income 20 Recapture taxes 5 Member of household or SSNs (See Social security numbers Taxes, not support 21 relationship test 19 Relationship test 13 , 19 (SSNs) for dependents) Temporary absences 13, 19 Mexico, resident of Medical savings accounts Surviving spouse 10 Nonresident alien 8 requirements) (MSAs, effect on filing Joint returns (See Joint returns) Signing joint returns 7 requirements (Table 3) 5 Surviving (See Surviving



P Spouse 7 Surviving spouse: Separate returns (See Married U.S. national 12 8 filing separately) Death of spouse (See Death of U.S. territories, income from 3 spouse) Taxpayer identification Separated parents 13 Unmarried persons (See Single Gross income filing requirements number 23 Separated taxpayers: taxpayers) (Table 1) 2 Filing status 6 Qualifying Surviving Spouse 10 Living apart but not legally W Single filing status 6 separated 6 Parent, claiming head of Signatures, joint returns 7 Welfare benefits 20 household for 9 Single taxpayers: T What's New 1 Parents who never married 15 Filing status 6 Worksheets: Tables and figures 9 , 16 Parents, divorced or Head of household status and Gross income filing requirements (See also Worksheets) separated 13 cost of keeping up home 9 (Table 1) 2 Penalty, failure to file 3 Filing requirements: Social security and Medicare Support test 16 Photographs of missing children Dependents (Table 2) 4 taxes: in IRS publications 2 Gross income levels Reporting of (Table 3) 5 Premium tax credit 5 (Table 1) 2 Support, not included in 21 Other situations requiring Publications (See Tax help) Social security benefits 20 filing (Table 3) 5 Puerto Rico, residents of 3 Social security numbers (SSNs) Standard deduction tables 26 for dependents 23 Tax help 26 Q Spouse: Tax returns: Qualifying: Deceased 6 , 7 Amended (See Form 1040-X) Child 12 Dual-status alien spouse 7



Publication 501 (2025) 31





