Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 21
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922017 Form 1040A—Line 6c
to a child who didn't have an ATIN or ITIN by the due date of
the child was with each parent for an equal number of nights,
your return (including extensions), even if that child later gets
the custodial parent is the parent with the higher adjusted gross
one of those numbers.
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
If you apply for an ATIN or an ITIN on or before the due
and other details.
date of your 2017 return (including extensions) and the IRS is-
sues you an ATIN or an ITIN as a result of the application, the
Post-1984 and pre-2009 decree or agreement. The decree
IRS will consider your ATIN or ITIN as issued on or before the
or agreement must state all three of the following.
due date of your return.
1. The noncustodial parent can claim the child as a depend-
ent without regard to any condition, such as payment of support.
Children of divorced or separated parents. A child will be
2. The other parent won't claim the child as a dependent.
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following condi-
3. The years for which the claim is released.
tions apply.
The noncustodial parent must include all of the following pa-
1. The parents are divorced, legally separated, separated un-
ges from the decree or agreement.
der a written separation agreement, or lived apart at all times
Cover page (include the other parent's SSN on that page).
during the last 6 months of 2017 (whether or not they are or
The pages that include all the information identified in (1)
were married).
through (3) above.
2. The child received over half of his or her support for
Signature page with the other parent's signature and date
2017 from the parents (and the rules on
Multiple support agree-
of agreement.
ments, later, don't apply). Support of a child received from a pa-
You must include the required information even if you
rent's spouse is treated as provided by the parent.
!
filed it with your return in an earlier year.
3. The child is in custody of one or both of the parents for
CAUTION
more than half of 2017.
Post-2008 decree or agreement. If the divorce decree or
4. Either of the following applies.
separation agreement went into effect after 2008, the noncusto-
a. The custodial parent signs Form 8332 or a substantially
dial parent can't include pages from the decree or agreement in-
similar statement that he or she won't claim the child as a de-
stead of Form 8332. The custodial parent must sign either Form
pendent for 2017, and the noncustodial parent includes a copy
8332 or a substantially similar statement the only purpose of
of the form or statement with his or her return. If the divorce de-
which is to release the custodial parent's claim to an exemption
cree or separation agreement went into effect after 1984 and be-
for a child, and the noncustodial parent must include a copy
fore 2009, the noncustodial parent may be able to attach certain
with his or her return. The form or statement must release the
pages from the decree or agreement instead of Form 8332. See
custodial parent's claim to the child without any conditions. For
Post-1984 and pre-2009 decree or agreement
and
Post-2008
example, the release must not depend on the noncustodial pa-
decree or
agreement, later.
rent paying support.
b. A pre-1985 decree of divorce or separate maintenance or
Release of exemption revoked. A custodial parent who has
written separation agreement between the parents provides that
revoked his or her previous release of a claim to exemption for
the noncustodial parent can claim the child as a dependent, and
a child must include a copy of the revocation with his or her re-
the noncustodial parent provides at least $600 for support of the
turn. For details, see Form 8332.
child during 2017.
Exception to citizen test. If you are a U.S. citizen or U.S. na-
If conditions (1) through (4) apply, only the noncustodial pa-
tional and your adopted child lived with you all year as a mem-
rent can claim the child for purposes of the dependency exemp-
ber of your household, that child meets the requirement to be a
tion (line 6c) and the child tax credits (lines 35 and 43). Howev-
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
er, this doesn't allow the noncustodial parent to claim head of
4, question 2.
household filing status, the credit for child and dependent care
Exception to gross income test. If your relative (including a
expenses, the exclusion for dependent care benefits, the earned
person who lived with you all year as a member of your house-
income credit, or the health coverage tax credit. See Pub. 501
hold) is permanently and totally disabled (defined later), certain
for details.
income for services performed at a sheltered workshop may be
Example. Even if conditions (1) through (4) are met and the
excluded for this test. For details, see Pub. 501.
custodial parent signs Form 8332 or a substantially similar
Exception to time lived with you. Temporary absences by you
statement that he or she will not claim the child as a dependent
or the other person for special circumstances, such as school,
for 2017, this doesn't allow the noncustodial parent to claim the
vacation, business, medical care, military service, or detention
child as a qualifying child for the earned income credit. The
in a juvenile facility, count as time the person lived with you.
custodial parent or another taxpayer, if eligible, can claim the
Also see
Children of divorced or separated
parents, earlier, or
child for the earned income credit.
Kidnapped
child.
Custodial and noncustodial parents. The custodial parent is
If the person meets all other requirements to be your qualify-
the parent with whom the child lived for the greater number of
ing child but was born or died in 2017, the person is considered
nights in 2017. The noncustodial parent is the other parent. If
to have lived with you for more than half of 2017 if your home
-21-
Need more information or forms? Visit IRS.gov.
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