Contents
What's New . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . 1
Introduction . . . . . . . . . . . . . . . . . . 2
Who Must File . . . . . . . . . . . . . . . . . 2
Who Should File . . . . . . . . . . . . . . . 5
Filing Status . . . . . . . . . . . . . . . . . . 5
Dependents . . . . . . . . . . . . . . . . . 11
Social Security Numbers (SSNs) for
Dependents . . . . . . . . . . . . . . 22
Standard Deduction . . . . . . . . . . . . 23
2024 Standard Deduction Tables . . . . 24
How To Get Tax Help . . . . . . . . . . . . 26
Index . . . . . . . . . . . . . . . . . . . . . 29
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 2024 than it was for 2023. The
amount depends on your filing status. You can
use the 2024 Standard Deduction Tables near
the end of this publication to figure your stand-
ard deduction.
Reminders
Future developments. Information about any
future developments affecting Pub. 501 (such
as legislation enacted after we release it) will be
posted at IRS.gov/Pub501.
Taxpayer identification number for aliens. If
you are a nonresident or resident alien and you
don't have and aren't eligible to get a social se-
curity number (SSN), you must apply for an indi-
vidual taxpayer identification number (ITIN).
Your spouse may also need an ITIN if your
spouse doesn't have and isn't eligible to get an
SSN. See Form W-7, Application for IRS Indi-
vidual Taxpayer Identification Number. Also see
Social Security Numbers (SSNs) for Depend-
ents, later.
Photographs of missing children. The Inter-
nal Revenue Service is a proud partner with the
National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing
children selected by the Center may appear in
this publication on pages that would otherwise
be blank. You can help bring these children
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Publication 501
Dependents,
Standard
Deduction,
and Filing
Information
For use in preparing
2024 Returns
Get forms and other information faster and easier at:
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Publication 501 (2024) Catalog Number 15000U
Dec 16, 2024 Department of the Treasury Internal Revenue Service www.irs.gov
Introduction
This publication discusses some tax rules that
affect every person who may have to file a fed-
eral income tax return. It answers some basic
questions: who must file, who should file, what
filing status to use, who qualifies as a depend-
ent, and the amount of the standard deduction.
Who Must File explains who must file an in-
come tax return. If you have little or no gross in-
come, reading this section will help you decide
if you have to file a return.
Who Should File helps you decide if you
should file a return, even if you aren't required to
do so.
Filing Status helps you determine which fil-
ing status to use. Filing status is important in
determining whether you must file a return and
whether you may claim certain deductions and
credits. It also helps determine your standard
deduction and tax rate.
Dependents explains the difference be-
tween a qualifying child and a qualifying rela-
tive. Other topics include the SSN requirement
for dependents, the rules for multiple support
agreements, and the rules for divorced or sepa-
rated parents.
Standard Deduction gives the rules and dol-
lar amounts for the standard deduction—a ben-
efit for taxpayers who don't itemize their deduc-
tions. This section also discusses the standard
deduction for taxpayers who are blind or age 65
or older, as well as special rules that limit the
standard deduction available to dependents. In
addition, this section helps you decide whether
you would be better off taking the standard de-
duction or itemizing your deductions.
How To Get Tax Help explains how to get tax
help from the IRS.
This publication is for U.S. citizens and resi-
dent aliens only. If you are a resident alien for
the entire year, you must follow the same tax
rules that apply to U.S. citizens. The rules to de-
termine if you are a resident or nonresident
alien are discussed in chapter 1 of Pub. 519.
Nonresident aliens. If you were a nonresident
alien at any time during the year, the rules and
tax forms that apply to you may be different from
those that apply to U.S. citizens. See Pub. 519.
Comments and suggestions. We welcome
your comments about this publication and sug-
gestions for future editions.
You can send us comments through
IRS.gov/FormComments. Or, you can write to
the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Although we can’t respond individually to
each comment received, we do appreciate your
feedback and will consider your comments and
suggestions as we revise our tax forms, instruc-
tions, and publications. Don’t send tax ques-
tions, tax returns, or payments to the above ad-
dress.
Getting answers to your tax questions.
If you have a tax question not answered by this
publication or the How To Get Tax Help section
at the end of this publication, go to the IRS In-
teractive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the
search feature or viewing the categories listed.
Getting tax forms, instructions, and pub-
lications. Go to IRS.gov/Forms to download
current and prior-year forms, instructions, and
publications.
Ordering tax forms, instructions, and
publications. Go to IRS.gov/OrderForms to or-
der current forms, instructions, and publica-
tions; call 800-829-3676 to order prior-year
forms and instructions. The IRS will process
your order for forms and publications as soon
as possible. Don’t resubmit requests you’ve al-
ready sent us. You can get forms and publica-
tions faster online.
Useful Items
You may want to see:
Publication
559 Survivors, Executors, and
Administrators
Form (and Instructions)
1040-X Amended U.S. Individual Income
Tax Return
2848 Power of Attorney and Declaration
of Representative
8332 Release/Revocation of Release of
Claim to Exemption for Child by
Custodial Parent
8814 Parents' Election To Report Child's
Interest and Dividends
Who Must File
If you are a U.S. citizen or resident alien,
whether you must file a federal income tax re-
turn depends on your gross income, your filing
status, your age, and whether you are a de-
pendent. For details, see Table 1 and Table 2.
You must also file if one of the situations descri-
bed in Table 3 applies. The filing requirements
apply even if you owe no tax.
You may have to pay a penalty if you are re-
quired to file a return but fail to do so. If you will-
fully fail to file a return, you may be subject to
criminal prosecution.
Gross income. Gross income is all income
you receive in the form of money, goods, prop-
erty, and services that isn't exempt from tax. If
1040-X
2848
8332
8814
Table 1. 2024 Filing Requirements Chart for Most Taxpayers
IF your filing status is...
AND at the end of 2024 you
were...*
THEN file a return
if your gross
income was at
least...**
single under 65 $14,600
65 or older $16,550
head of household under 65 $21,900
65 or older $23,850
married filing jointly*** under 65 (both spouses) $29,200
65 or older (one spouse) $30,750
65 or older (both spouses) $32,300
married filing separately any age $5
qualifying surviving spouse under 65 $29,200
65 or older $30,750
* If you were born before January 2, 1960, you're considered to be 65 or older at the
end of 2024. (If your spouse died in 2024, see Death of spouse, later. If you're
preparing a return for someone who died in 2024, see Death of taxpayer, later.)
** 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
outside the United States or from the sale of your main home (even if you can exclude
part or all of it). Don't include any social security benefits unless (a) you're married
filing a separate return and you lived with your spouse at any time during 2024, or (b)
one-half of your social security benefits plus your other gross income and any
tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b)
applies, see the Form 1040 and 1040-SR instructions to figure the taxable part of
social security benefits you must include in gross income. Gross income includes
gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a
business means, for example, the amount on Schedule C, line 7; or Schedule F, line 9.
But in figuring gross income, don't reduce your income by any losses, including any
loss on Schedule C, line 7; or Schedule F, line 9.
*** If you didn't live with your spouse at the end of 2024 (or on the date your spouse
died) and your gross income was at least $5, you must file a return regardless of your
age.
2 Publication 501 (2024)
you are married and live with your spouse in a
community property state, half of any income
defined by state law as community income may
be considered yours. For a list of community
property states, see Community property states
under Married Filing Separately, later.
Self-employed persons. If you are
self-employed in a business that provides serv-
ices (where products aren't a factor), your gross
income from that business is the gross receipts.
If you are self-employed in a business involving
manufacturing, merchandising, or mining, your
gross income from that business is the total
sales minus the cost of goods sold. In either
case, you must add any income from invest-
ments and from incidental or outside operations
or sources.
Filing status. Your filing status generally de-
pends on whether you are single or married.
Whether you are single or married is deter-
mined at the end of your tax year, which is De-
cember 31 for most taxpayers. Filing status is
discussed in detail later in this publication.
Age. Age is a factor in determining if you must
file a return only if you are 65 or older at the end
of your tax year. For 2024, you are 65 or older if
you were born before January 2, 1960.
Filing Requirements for Most
Taxpayers
You must file a return if your gross income for
the year was at least the amount shown on the
appropriate line in Table 1. Dependents should
see Table 2 instead.
Deceased Persons
You must file an income tax return for a dece-
dent (a person who died) if both of the following
are true.
1. Your spouse died, or you are the executor,
administrator, or legal representative.
2. The decedent met the filing requirements
described in this publication at the time of
the decedent’s death.
For more information, see Final Income Tax
Return for Decedent—Form 1040 or 1040-SR in
Pub. 559.
Death of spouse. If your spouse died in 2024,
read this before using Table 1 or Table 2 to find
whether you must file a 2024 return. Consider
your spouse to be 65 or older at the end of 2024
only if your spouse was 65 or older at the time
of death. Even if your spouse was born before
January 2, 1960, your spouse isn't considered
65 or older at the end of 2024 unless your
spouse was 65 or older at the time of death.
A person is considered to reach age 65 on
the day before the person’s 65th birthday.
Example. Your spouse was born on Febru-
ary 14, 1959, and died on February 13, 2024.
Your spouse is considered age 65 at the time of
death. However, if your spouse died on Febru-
ary 12, 2024, your spouse isn't considered age
65 at the time of death and is not 65 or older at
the end of 2024.
Death of taxpayer. If you are preparing a re-
turn for someone who died in 2024, read this
before using Table 1 or Table 2. Consider the
taxpayer to be 65 or older at the end of 2024
only if the taxpayer was 65 or older at the time
of death. Even if the taxpayer was born before
January 2, 1960, the taxpayer isn't considered
65 or older at the end of 2024 unless the tax-
payer was 65 or older at the time of death.
A person is considered to reach age 65 on
the day before the person’s 65th birthday.
U.S. Citizens or Resident Aliens
Living Abroad
To determine whether you must file a return, in-
clude in your gross income any income you
earned or received abroad, including any in-
come you can exclude under the foreign earned
income exclusion. For more information on spe-
cial tax rules that may apply to you, see Pub.
54.
Residents of Puerto Rico
If you are a U.S. citizen and also a bona fide
resident of Puerto Rico, you must generally file
a U.S. income tax return for any year in which
you meet the income requirements. This is in
addition to any legal requirement you may have
to file an income tax return with Puerto Rico.
If you are a bona fide resident of Puerto Rico
for the whole year, your U.S. gross income
doesn't include income from sources within Pu-
erto Rico. It does, however, include any income
you received for your services as an employee
of the United States or any U.S. agency. If you
receive income from Puerto Rican sources that
isn't subject to U.S. tax, you must reduce your
standard deduction, which reduces the amount
of income you can have before you must file a
U.S. income tax return.
For more information, see Pub. 570.
Individuals With Income From U.S.
Territories
If you had income from Guam, the Common-
wealth of the Northern Mariana Islands, Ameri-
can Samoa, or the U.S. Virgin Islands, special
rules may apply when determining whether you
must file a U.S. federal income tax return. In ad-
dition, you may have to file a return with the indi-
vidual territory government. See Pub. 570 for
more information.
Dependents
A person who is a dependent may still have to
file a return. It depends on the person’s earned
income, unearned income, and gross income.
For details, see Table 2. A dependent must also
file if one of the situations described in Table 3
applies.
Responsibility of parent. If a dependent child
must file an income tax return but can't file due
to age or any other reason, a parent, guardian,
or other legally responsible person must file it
for the child. If the child can't sign the return, the
parent or guardian must sign the child's name
followed by the words “By (your signature), pa-
rent for minor child.”
Earned income. Earned income includes sal-
aries, wages, professional fees, and other
amounts received as pay for work you actually
perform. Earned income (only for purposes of
filing requirements and the standard deduction)
also includes any part of a taxable scholarship.
See chapter 1 of Pub. 970 for more information
on taxable and nontaxable scholarships.
Child's earnings. Amounts a child earns
by performing services are included in the
child’s gross income and not the gross income
of the parent. This is true even if under local law
the child's parent has the right to the earnings
and may actually have received them. But if the
child doesn't pay the tax due on this income, the
parent is liable for the tax.
Unearned income. Unearned income includes
income such as interest, dividends, and capital
gains. Trust distributions of interest, dividends,
capital gains, and survivor annuities are also
considered unearned income.
Election to report child's unearned income
on parent's return. You may be able to in-
clude your child's interest and dividend income
on your tax return. If you do this, your child won't
have to file a return. To make this election, all of
the following conditions must be met.
• Your child was under age 19 (or under age
24 if a student) at the end of 2024. (A child
born on January 1, 2006, is considered to
be age 19 at the end of 2024; you can't
make the election for this child unless the
child was a student. Similarly, a child born
on January 1, 2001, is considered to be
age 24 at the end of 2024; you can't make
the election for this child.)
• Your child had gross income only from in-
terest and dividends (including capital gain
distributions and Alaska Permanent Fund
dividends).
• The interest and dividend income was less
than $13,000.
• Your child is required to file a return for
2024 unless you make this election.
• Your child doesn't file a joint return for
2024.
• No estimated tax payment was made for
2024 and no 2023 overpayment was ap-
plied to 2024 under your child's name and
SSN.
• No federal income tax was withheld from
your child's income under the backup with-
holding rules.
• You are the parent whose return must be
used when making the election to report
your child's unearned income.
For more information, see Form 8814, Pa-
rents’ Election To Report Child’s Interest and
Dividends, and its instructions.
Other Situations
You may have to file a tax return even if your
gross income is less than the amount shown in
Table 1 or Table 2 for your filing status. See Ta-
ble 3 for those other situations when you must
file.
2024 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.CAUTION
!
If your gross income was $5,050 or more, you usually can't be claimed as a dependent unless you are a qualifying child.
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 $1,300.
2. Your earned income was more than $14,600.
3. Your gross income was more than the larger of:
a. $1,300, or
b. Your earned income (up to $14,150) plus $450.
Yes. You must file a return if any of the following apply.
1. Your unearned income was more than $3,250 ($5,200 if 65 or older and blind).
2. Your earned income was more than $16,550 ($18,500 if 65 or older and blind).
3. Your gross income was more than the larger of:
a. $3,250 ($5,200 if 65 or older and blind), or
b. Your earned income (up to $14,150) plus $2,400 ($4,350 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 $1,300.
3. Your earned income was more than $14,600.
4. Your gross income was more than the larger of:
a. $1,300, or
b. Your earned income (up to $14,150) 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 $2,850 ($4,400 if 65 or older and blind).
3. Your earned income was more than $16,150 ($17,700 if 65 or older and blind).
4. Your gross income was more than the larger of:
a. $2,850 ($4,400 if 65 or older and blind), or
b. Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind).
Table 2.
4 Publication 501 (2024)
Who Should File
Even if you don't have to file, you should file a
tax return if you can get money back. For exam-
ple, you should file if one of the following ap-
plies.
1. You had income tax withheld from your
pay.
2. You made estimated tax payments for the
year or had any of your overpayment for
last year applied to this year's estimated
tax.
3. You qualify for the earned income credit.
See Pub. 596 for more information.
4. You qualify for the additional child tax
credit. See Schedule 8812 (Form 1040) for
more information.
5. You qualify for the refundable American
opportunity credit. See Form 8863.
6. You qualify for the premium tax credit. See
Form 8962.
Form 1099-B received. Even if you aren't re-
quired to file a return, you should consider filing
if all of the following apply.
• You received a Form 1099-B, Proceeds
From Broker and Barter Exchange Trans-
actions (or substitute statement).
• The amount in box 1d of Form 1099-B (or
substitute statement), when added to your
other gross income, means you have to file
a tax return because of the filing require-
ment in Table 1 or Table 2 that applies to
you.
• Box 1e of Form 1099-B (or substitute state-
ment) is blank.
In this case, filing a return may keep you from
getting a notice from the IRS.
Filing Status
You must determine your filing status before you
can determine whether you must file a tax re-
turn, your standard deduction (discussed later),
and your tax. You also use your filing status to
determine whether you are eligible to claim cer-
tain other deductions and credits.
There are five filing statuses.
• Single.
• Married filing jointly.
• Married filing separately.
• Head of household.
• Qualifying surviving spouse.
If more than one filing status applies to you,
choose the one that will give you the lowest tax.
Marital Status
In general, your filing status depends on
whether you are considered unmarried or mar-
ried.
Unmarried persons. You are considered un-
married for the whole year if, on the last day of
your tax year, you are either:
• Unmarried, or
• Legally separated from your spouse under
a divorce or separate maintenance decree.
State law governs whether you are married
or legally separated under a divorce or separate
maintenance decree.
Definition of marriage. A marriage of two indi-
viduals is recognized for federal tax purposes if
the marriage is recognized by the state or terri-
tory of the United States in which the marriage
is entered into, regardless of legal residence.
Two individuals who enter into a relationship
that is denominated as marriage under the laws
of a foreign jurisdiction or an American Indian
tribe are recognized as married for federal tax
purposes if the relationship would be recog-
nized as marriage under the laws of at least one
Table 3. Other Situations When You Must File a 2024 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).
state or territory of the United States, regardless
of legal residence. Individuals who have en-
tered into a registered domestic partnership,
civil union, or other similar relationship that isn’t
denominated as a marriage under the law of the
state or territory of the United States where
such relationship was entered into aren’t law-
fully married for federal tax purposes, regard-
less of legal residence. See Considered mar-
ried, next.
Divorced persons. If you are divorced un-
der a final decree by the last day of the year,
you are considered unmarried for the whole
year.
Divorce and remarriage. If you obtain a
divorce for the sole purpose of filing tax returns
as unmarried individuals, and at the time of di-
vorce you intend to and do, in fact, remarry
each other in the next tax year, you and your
spouse must file as married individuals in both
years.
Annulled marriages. If you obtain a court
decree of annulment, which holds that no valid
marriage ever existed, you are considered un-
married even if you filed joint returns for earlier
years. File amended returns (Form(s) 1040-X)
claiming single or head of household status for
all tax years that are affected by the annulment
and not closed by the statute of limitations for
filing a tax return. Generally, for a credit or re-
fund, you must file Form(s) 1040-X within 3
years (including extensions) after the date you
filed your original return or within 2 years after
the date you paid the tax, whichever is later. If
you filed your original tax return early (for exam-
ple, March 1), your return is considered filed on
the due date (generally April 15). However, if
you had an extension to file (for example, until
October 15) but you filed earlier and we re-
ceived it on July 1, your return is considered
filed on July 1.
Head of household or qualifying surviv-
ing spouse. If you are considered unmarried,
you may be able to file as head of household or
as a qualifying surviving spouse. See Head of
Household and Qualifying Surviving Spouse,
later, to see if you qualify.
Married persons. If you are considered mar-
ried, you and your spouse can file a joint return
or separate returns.
Considered married. You are considered
married for the whole year if, on the last day of
your tax year, you and your spouse meet any
one of the following tests.
1. You are married and living together.
2. You are living together in a common law
marriage recognized in the state where
you now live or in the state where the com-
mon law marriage began.
3. You are married and living apart but not le-
gally separated under a decree of divorce
or separate maintenance.
4. You are separated under an interlocutory
(not final) decree of divorce.
Spouse died during the year. If your
spouse died during the year, you are consid-
ered married for the whole year for filing status
purposes.
If you didn't remarry before the end of the
tax year, you can file a joint return for yourself
and your deceased spouse. For the next 2
years, you may be entitled to the special bene-
fits described later under Qualifying Surviving
Spouse.
If you remarried before the end of the tax
year, you can file a joint return with your new
spouse. Your deceased spouse's filing status is
married filing separately for that year.
Married persons living apart. If you live
apart from your spouse and meet certain tests,
you may be able to file as head of household
even if you aren't divorced or legally separated.
If you qualify to file as head of household in-
stead of as married filing separately, your stand-
ard deduction will be higher and your tax may
be lower. See Head of Household, later.
Single
Your filing status is single if you are considered
unmarried and you don't qualify for another fil-
ing status. To determine your marital status, see
Marital Status, earlier.
Spouse died before January 1, 2024. Your
filing status may be single if your spouse died
before January 1, 2024, and you didn't remarry
before the end of 2024. You may, however, be
able to use another filing status that will give
you a lower tax. See Head of Household and
Qualifying Surviving Spouse, later, to see if you
qualify.
On Form 1040 or 1040-SR, show your filing
status as single by checking the “Single” box on
the Filing Status line near the top of the form.
Use the Single column of the Tax Table, or Sec-
tion A of the Tax Computation Worksheet, to fig-
ure your tax.
Married Filing Jointly
You can choose married filing jointly as your fil-
ing status if you are considered married and
both you and your spouse agree to file a joint re-
turn. On a joint return, you and your spouse re-
port your combined income and deduct your
combined allowable expenses. You can file a
joint return even if one of you had no income or
deductions.
If you and your spouse decide to file a joint
return, your tax may be lower than your com-
bined tax for the other filing statuses. Also, your
standard deduction (if you don't itemize deduc-
tions) may be higher, and you may qualify for
tax benefits that don't apply to other filing sta-
tuses.
On Form 1040 or 1040-SR, show your filing
status as married filing jointly by checking the
“Married filing jointly” box on the Filing Status
line near the top of the form. Use the Married fil-
ing jointly column of the Tax Table, or Section B
of the Tax Computation Worksheet, to figure
your tax.
If you and your spouse each have in-
come, you may want to figure your tax
both on a joint return and on separate
returns (using the filing status of married filing
separately). You can choose the method that
gives the two of you the lower combined tax un-
less you are required to file separately.
Spouse died. If your spouse died during the
year, you are considered married for the whole
year and can choose married filing jointly as
your filing status. See Spouse died during the
year under Married persons, earlier.
If your spouse died in 2025 before filing a
2024 return, you can choose married filing
jointly as your filing status on your 2024 return.
Divorced persons. If you are divorced under a
final decree by the last day of the year, you are
considered unmarried for the whole year and
you can't choose married filing jointly as your fil-
ing status.
Filing a Joint Return
Both you and your spouse must include all of
your income and deductions on your joint re-
turn.
Accounting period. Both of you must use the
same accounting period, but you can use differ-
ent accounting methods.
Joint responsibility. Both of you may be held
responsible, jointly and individually, for the tax
and any interest or penalty due on your joint re-
turn. This means that if one spouse doesn't pay
the tax due, the other may have to. Or, if one
spouse doesn't report the correct tax, both
spouses may be responsible for any additional
taxes assessed by the IRS. One spouse may be
held responsible for all the tax due even if all the
income was earned by the other spouse.
You may want to file separately if:
• You believe your spouse isn't reporting all
of their income, or
• You don't want to be responsible for any
taxes due if your spouse doesn't have
enough tax withheld or doesn't pay enough
estimated tax.
Divorced taxpayer. You may be held jointly
and individually responsible for any tax, interest,
and penalties due on a joint return filed before
your divorce. This responsibility may apply even
if your divorce decree states that your former
spouse will be responsible for any amounts due
on previously filed joint returns.
Relief from joint responsibility. In some
cases, one spouse may be relieved of joint re-
sponsibility for tax, interest, and penalties on a
joint return for items of the other spouse that
were incorrectly reported on the joint return. You
can ask for relief no matter how small the liabil-
ity.
There are three types of relief available.
1. Innocent spouse relief.
2. Separation of liability (available only to
joint filers whose spouse has died, or who
are divorced, who are legally separated, or
who haven't lived together for the 12TIP
6 Publication 501 (2024)
months ending on the date the election for
this relief is filed).
3. Equitable relief.
You must file Form 8857, Request for Inno-
cent Spouse Relief, to request relief from joint
responsibility. Pub. 971 explains the kinds of re-
lief and who may qualify for them.
Signing a joint return. For a return to be con-
sidered a joint return, both spouses must gener-
ally sign the return.
Spouse died before signing. If your
spouse died before signing the return, the exec-
utor or administrator must sign the return for
your spouse. If neither you nor anyone else has
been appointed as executor or administrator,
you can sign the return for your spouse and en-
ter “Filing as surviving spouse” in the area
where you sign the return.
Spouse away from home. If your spouse
is away from home, you should prepare the re-
turn, sign it, and send it to your spouse to sign
so it can be filed on time.
Injury or disease prevents signing. If
your spouse can't sign because of injury or dis-
ease and tells you to sign for them, you can sign
your spouse's name in the proper space on the
return followed by the words “By (your name),
Spouse.” Be sure to sign in the space provided
for your signature. Attach a dated statement,
signed by you, to the return. The statement
should include the form number of the return
you are filing, the tax year, and the reason your
spouse can't sign, and it should state that your
spouse has agreed to your signing for them.
Signing as guardian of spouse. If you are
the guardian of your spouse who is mentally in-
competent, you can sign the return for your
spouse as guardian.
Spouse in combat zone. You can sign a
joint return for your spouse if your spouse can't
sign because they are serving in a combat zone
(such as the Persian Gulf area, Serbia, Monte-
negro, Albania, or Afghanistan), even if you
don't have a power of attorney or other state-
ment. Attach a signed statement to your return
explaining that your spouse is serving in a com-
bat zone. For more information on special tax
rules for persons who are serving in a combat
zone, or who are in missing status as a result of
serving in a combat zone, see Pub. 3.
Power of attorney (POA). In order for you
to sign a return for your spouse in any of these
cases, you must attach to the return a POA that
authorizes you to sign for your spouse. You can
use a POA that states that you have been gran-
ted authority to sign the return, or you can use
Form 2848. Part I of Form 2848 must state that
you are granted authority to sign the return.
Nonresident alien or dual-status alien. Gen-
erally, a married couple can't file a joint return if
either spouse is a nonresident alien at any time
during the year. However, you and your spouse
can choose to be treated as U.S. residents for
the entire year and file a joint return if one
spouse was a nonresident alien at the end of
the taxable year (the nonresident spouse) and
the other was a U.S. citizen or resident at the
end of the taxable year. This choice remains in
effect in subsequent years until terminated. You
and your spouse can also choose to file as U.S.
residents for the entire year if both of you are
U.S. citizens or residents at the end of the year
and either (or both) of you were a nonresident at
the beginning of the year (the dual-status
spouse(s)). You can only make this choice for 1
year, and it doesn’t apply to any future years.
If you and your spouse are making either of
these choices to be treated as U.S. residents for
2024, check the box in the Filing Status section
and enter the name of the nonresident spouse
or dual-status spouse(s) (whichever applies to
you) in the entry space. Also check the box and
enter their name if you and your nonresident
spouse made the choice to be treated as resi-
dents in a prior year and the choice remains in
effect. See the Instructions for Form 1040 and
Pub. 519 for more information on how to make
this choice.
Married Filing Separately
You can choose married filing separately as
your filing status if you are married. This filing
status may benefit you if you want to be respon-
sible only for your own tax or if it results in less
tax than filing a joint return.
If you and your spouse don't agree to file a
joint return, you must use this filing status un-
less you qualify for head of household status,
discussed later.
You may be able to choose head of house-
hold filing status if you are considered unmar-
ried because you live apart from your spouse
and meet certain tests (explained later under
Head of Household). This can apply to you
even if you aren't divorced or legally separated.
If you qualify to file as head of household, in-
stead of as married filing separately, your tax
may be lower, you may be able to claim certain
tax benefits, and your standard deduction will
be higher. The head of household filing status
allows you to choose the standard deduction
even if your spouse chooses to itemize deduc-
tions. See Head of Household, later, for more
information.
You will generally pay more combined
tax on separate returns than you would
on a joint return for the reasons listed
under Special Rules, later. However, unless you
are required to file separately, you should figure
your tax both ways (on a joint return and on sep-
arate returns). This way, you can make sure you
are using the filing status that results in the low-
est combined tax. When figuring the combined
tax of a married couple, you may want to con-
sider state taxes as well as federal taxes.
How to file. If you file a separate return, you
generally report only your own income, credits,
and deductions.
Select this filing status by checking the
“Married filing separately” box on the Filing Sta-
tus line near the top of Form 1040 or 1040-SR.
Enter your spouse's full name in the entry space
at the bottom of the Filing Status section and
enter your spouse's SSN or ITIN in the space
for spouse's SSN on Form 1040 or 1040-SR. If
your spouse doesn't have and isn't required toTIP
have an SSN or ITIN, enter “NRA” in the entry
space below the filing status checkboxes. For
electronic filing, enter the spouse's name or
“NRA” if the spouse doesn't have an SSN or
ITIN in the entry space below the filing status
checkboxes. Use the Married filing separately
column of the Tax Table, or Section C of the Tax
Computation Worksheet, to figure your tax.
Special Rules
If you choose married filing separately as your
filing status, the following special rules apply.
Because of these special rules, you usually pay
more tax on a separate return than if you use
another filing status you qualify for.
1. Your tax rate is generally higher than on a
joint return.
2. Your exemption amount for figuring the al-
ternative minimum tax is half that allowed
on a joint return.
3. You can't take the credit for child and de-
pendent care expenses in most cases,
and the amount you can exclude from in-
come under an employer's dependent
care assistance program is limited to
$2,500 (instead of $5,000 on a joint re-
turn). However, if you are legally separated
or living apart from your spouse, you may
be able to file a separate return and still
take the credit. See What’s Your Filing Sta-
tus? in Pub. 503 for more information.
4. You can't take the earned income credit
unless you have a qualifying child and
meet certain other requirements.
5. You can't take the exclusion or credit for
adoption expenses in most cases.
6. You can't take the education credits (the
American opportunity credit and lifetime
learning credit), or the deduction for stu-
dent loan interest.
7. You can't exclude any interest income from
qualified U.S. savings bonds you used for
higher education expenses.
8. If you lived with your spouse at any time
during the tax year:
a. You can't claim the credit for the eld-
erly or the disabled, and
b. You must include in income a greater
percentage (up to 85%) of any social
security or equivalent railroad retire-
ment benefits you received.
9. The following credits and deductions are
reduced at income levels half those for a
joint return.
a. The child tax credit and the credit for
other dependents.
b. The retirement savings contributions
credit.
10. Your capital loss deduction limit is $1,500
(instead of $3,000 on a joint return).
11. If your spouse itemizes deductions, you
can't claim the standard deduction. If you
can claim the standard deduction, your ba-
sic standard deduction is half the amount
allowed on a joint return.
There are special rules that allow a
separated spouse to claim the earned
income credit under certain circum-
stances. See the line 27 instructions in the In-
structions for Form 1040 and Schedule EIC
(Form 1040) to see if you meet the qualifica-
tions to claim the earned income credit even
though you are married and don’t file a joint re-
turn.
Adjusted gross income (AGI) limits. If your
AGI on a separate return is lower than it would
have been on a joint return, you may be able to
deduct a larger amount for certain deductions
that are limited by AGI, such as medical expen-
ses.
Individual retirement arrangements (IRAs).
You may not be able to deduct all or part of your
contributions to a traditional IRA if you or your
spouse was covered by an employee retirement
plan at work during the year. Your deduction is
reduced or eliminated if your income is more
than a certain amount. This amount is much
lower for married individuals who file separately
and lived together at any time during the year.
For more information, see How Much Can You
Deduct? in chapter 1 of Pub. 590-A.
Rental activity losses. If you actively partici-
pated in a passive rental real estate activity that
produced a loss, you can generally deduct the
loss from your nonpassive income up to
$25,000. This is called a special allowance.
However, married persons filing separate re-
turns who lived together at any time during the
year can't claim this special allowance. Married
persons filing separate returns who lived apart
at all times during the year are each allowed a
$12,500 maximum special allowance for losses
from passive real estate activities. See Rental
Activities in Pub. 925.
Community property states. Community
property states include Arizona, California,
Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin. If you live in a
community property state and file separately,
your income may be considered separate in-
come or community income for income tax pur-
poses. See Pub. 555.
Joint Return After Separate
Returns
You can change your filing status from a sepa-
rate return to a joint return by filing an amended
return using Form 1040-X.
You can generally change to a joint return
any time within 3 years from the due date of the
separate return or returns. This doesn't include
any extensions. A separate return includes a re-
turn filed by you or your spouse claiming mar-
ried filing separately, single, or head of house-
hold filing status.
Separate Returns After Joint
Return
Once you file a joint return, you can't choose to
file separate returns for that year after the due
date of the return.TIP
Exception. A personal representative for a de-
cedent can change from a joint return elected
by the surviving spouse to a separate return for
the decedent. The personal representative has
1 year from the due date (including extensions)
of the return to make the change. See Pub. 559
for more information on filing income tax returns
for a decedent.
Head of Household
You may be able to file as head of household if
you meet all the following requirements.
1. You are unmarried or considered unmar-
ried on the last day of the year. See Marital
Status, earlier, and Considered Unmar-
ried, later.
2. You paid more than half the cost of keep-
ing up a home for the year.
3. A qualifying person lived with you in the
home for more than half the year (except
for temporary absences, such as school).
However, if the qualifying person is your
dependent parent, your dependent parent
doesn't have to live with you. See Special
rule for parent, later, under Qualifying Per-
son.
If you qualify to file as head of house-
hold, your tax rate will usually be lower
than the rates for single or married fil-
ing separately. You will also receive a higher
standard deduction than if you file as single or
married filing separately.
How to file. Indicate your choice of this filing
status by checking the “Head of household” box
on the Filing Status line near the top of Form
1040 or 1040-SR. If the child who qualifies you
for this filing status isn't claimed as your de-
pendent in the Dependents section of FormTIP
1040 or 1040-SR, enter the child's name in the
entry space at the bottom of the Filing Status
section. Use the Head of a household column
of the Tax Table, or Section D of the Tax Com-
putation Worksheet, to figure your tax.
Considered Unmarried
To qualify for head of household status, you
must be either unmarried or considered unmar-
ried on the last day of the year. You are consid-
ered unmarried on the last day of the tax year if
you meet all the following tests.
1. You file a separate return. A separate re-
turn includes a return claiming married fil-
ing separately, single, or head of house-
hold filing status.
2. You paid more than half the cost of keep-
ing up your home for the tax year.
3. Your spouse didn't live in your home during
the last 6 months of the tax year. Your
spouse is considered to live in your home
even if your spouse is temporarily absent
due to special circumstances. See Tempo-
rary absences, later.
4. Your home was the main home of your
child, stepchild, or foster child for more
than half the year. (See Home of qualifying
person, later, for rules applying to a child's
birth, death, or temporary absence during
the year.)
5. You must be able to claim the child as a
dependent. However, you meet this test if
you can't claim the child as a dependent
only because the noncustodial parent can
claim the child using the rules described
later in Children of divorced or separated
parents (or parents who live apart) under
Qualifying Child or in Support Test for Chil-
dren of Divorced or Separated Parents (or
Cost of Keeping Up a HomeWorksheet 1. Keep for Your Records
Amount You
Paid
Total
Cost
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
Mortgage interest expense . . . . . . . . . . . . . . . . . . . . . .
Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Utility charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs/maintenance . . . . . . . . . . . . . . . . . . . . . . . . .
Property insurance . . . . . . . . . . . . . . . . . . . . . . . . . . .
Food eaten in the home . . . . . . . . . . . . . . . . . . . . . . . .
Other household expenses . . . . . . . . . . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $
Minus total amount you paid . . . . . . . . . . . . . . . . . . . ( )
Amount others paid . . . . . . . . . . . . . . . . . . . . . . . . . . $
Note. TANF and other governmental payments. Under proposed Treasury regulations, if you received Temporary
Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support
another person, those payments are considered support you provided for that person, rather than support provided
by the government or other third party. Amounts paid out of funds received in the child’s or qualifying person’s
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.
8 Publication 501 (2024)
Parents Who Live Apart) under Qualifying
Relative. The general rules for claiming a
child as a dependent are explained later
under Dependents.
You may be considered unmarried for the
purpose of using head of household status but
not for other purposes, such as claiming the
EIC. Different tests apply depending on the tax
benefit you claim.
If you were considered married for part
of the year and lived in a community
property state (listed earlier under Mar-
ried Filing Separately), special rules may apply
in determining your income and expenses. See
Pub. 555 for more information.
Nonresident alien spouse. You are consid-
ered unmarried for head of household purposes
if your spouse was a nonresident alien at any
time during the year and you don't choose to
treat your nonresident spouse as a resident
alien. However, your spouse isn't a qualifying
person for head of household purposes. You
must have another qualifying person and meet
the other tests to be eligible to file as head of
household.
Choice to treat spouse as resident. You
are considered married if you choose to treat
your spouse as a resident alien. See chapter 1
of Pub. 519.
Keeping Up a Home
To qualify for head of household status, you
must pay more than half of the cost of keeping
up a home for the year. You can determine
whether you paid more than half of the cost of
keeping up a home by using Worksheet 1.
Costs you include. Include in the cost of
keeping up a home expenses such as rent,
mortgage interest, real estate taxes, insurance
on the home, repairs, utilities, and food eaten in
the home.
Costs you don't include. Don't include the
cost of clothing, education, medical treatment,
vacations, life insurance, or transportation. Also
don't include the value of your services or those
of a member of your household.
Qualifying Person
See Table 4 to see who is a qualifying person.
Any person not described in Table 4 isn't a qual-
ifying person.
Example 1—child. Your unmarried child
lived with you all year and was 18 years old at
the end of the year. Your child didn't provide
more than half of their own support and doesn't
meet the tests to be a qualifying child of anyone
else. As a result, this child is your qualifying
child (see Qualifying Child, later) and, because
this child is single, this is your qualifying person
for head of household purposes.
Example 2—child who isn't qualifying
person. The facts are the same as in Exam-
ple 1, except your child was 25 years old at theCAUTION
!
end of the year and your child’s gross income
was $6,000. Because your child doesn't meet
the age test (explained later under Qualifying
Child), your child isn't your qualifying child. Be-
cause the child doesn't meet the gross income
test (explained later under Qualifying Relative),
the child isn't your qualifying relative. As a re-
sult, this child isn't your qualifying person for
head of household purposes.
Example 3—your friend. Your friend lived
with you all year. Even though your friend may
be your qualifying relative if the gross income
and support tests (explained later) are met, your
friend isn't your qualifying person for head of
household purposes because your friend isn't
related to you in one of the ways listed under
Relatives who don't have to live with you, later.
See Table 4.
Example 4—friend's child. The facts are
the same as in Example 3, except your friend's
10-year-old child also lived with you all year.
Your friend’s child isn't your qualifying child and,
because the child is your friend's qualifying
child, your friend’s child isn't your qualifying rel-
ative (see Not a Qualifying Child Test, later). As
a result, your friend’s child isn't your qualifying
person for head of household purposes.
Home of qualifying person. Generally, the
qualifying person must live with you for more
than half of the year.
Special rule for parent. If your qualifying
person is your parent, you may be eligible to file
as head of household even if your parent
doesn't live with you. However, you must be
able to claim your parent as a dependent. Also,
you must pay more than half the cost of keeping
up a home that was the main home for the en-
tire year for your parent.
If you pay more than half the cost of keeping
your parent in a rest home or home for the eld-
erly, that counts as paying more than half the
cost of keeping up your parent's main home.
Death or birth. You may be eligible to file
as head of household even if the qualifying per-
son who qualifies you for this filing status is born
or dies during the year. To qualify you for head
of household filing status, the qualifying person
(as defined in Table 4) must be one of the fol-
lowing.
• Your qualifying child or qualifying relative
who lived with you for more than half the
part of the year they were alive.
• Your parent for whom you paid, for the en-
tire part of the year your parent was alive,
more than half the cost of keeping up the
home your parent lived in.
Example. You are unmarried. Your parent,
who you claim as a dependent, lived in an
apartment alone. Your parent died on Septem-
ber 2. The cost of the upkeep of the apartment
for the year until your parent’s death was
$6,000. You paid $4,000 and your sibling paid
$2,000. Your sibling made no other payments
toward your parent’s support. Your parent had
no income. Because you paid more than half of
the cost of keeping up your parent’s apartment
from January 1 until your parent’s death, and
you can claim your parent as a dependent, you
can file as head of household.
Temporary absences. You and your quali-
fying person are considered to live together
even if one or both of you are temporarily ab-
sent from your home due to special circumstan-
ces such as illness, education, business, vaca-
tion, military service, or detention in a juvenile
facility. It must be reasonable to assume the ab-
sent person will return to the home after the
temporary absence. You must continue to keep
up the home during the absence.
Adopted child or foster child. You may
be eligible to file as head of household if the
person who qualifies you for this filing status
was an adopted child or foster child and you
kept up a home for this person in 2024, the per-
son was lawfully placed with you for legal adop-
tion by you in 2024, or the person was an eligi-
ble foster child placed with you during 2024.
The person is considered to have lived with you
for more than half of 2024 if your main home
was this person's main home for more than half
the time since the child was adopted or placed
with you in 2024.
Kidnapped child. You may be eligible to
file as head of household even if the child who
is your qualifying person has been kidnapped.
You can claim head of household filing status if
all the following statements are true.
1. The child is presumed by law enforcement
authorities to have been kidnapped by
someone who isn't a member of your fam-
ily or the child's family.
2. In the year of the kidnapping, the child
lived with you for more than half the part of
the year before the kidnapping.
3. In the year of the child’s return, the child
lived with you for more than half the part of
the year following the date of the child’s re-
turn.
4. You would have qualified for head of
household filing status if the child hadn't
been kidnapped.
This treatment applies for all years until the
earlier of:
1. The year there is a determination that the
child is dead, or
2. The year the child would have reached
age 18.
Qualifying Surviving Spouse
If your spouse died in 2024, you can use mar-
ried filing jointly as your filing status for 2024 if
you otherwise qualify to use that status. The
year of death is the last year for which you can
file jointly with your deceased spouse. See Mar-
ried Filing Jointly, earlier.
You may be eligible to use qualifying surviv-
ing spouse as your filing status for 2 years fol-
lowing the year your spouse died. For example,
if your spouse died in 2023 and you haven't re-
married, you may be able to use this filing status
for 2024 and 2025. The rules for using this filing
status are explained in detail here.
This filing status entitles you to use joint re-
turn tax rates and the highest standard
deduction amount (if you don't itemize deduc-
tions). It doesn't entitle you to file a joint return.
How to file. Indicate your choice of this filing
status by checking the “Qualifying surviving
spouse” box on the Filing Status line near the
top of Form 1040 or 1040-SR. If the child who
qualifies you for this filing status isn’t claimed as
your dependent in the Dependents section of
Form 1040 or 1040-SR, enter the child’s name
in the entry space at the bottom of the Filing
Status section. Use the Married filing jointly col-
umn of the Tax Table, or Section B of the Tax
Computation Worksheet, to figure your tax.
Eligibility rules. You are eligible to file your
2024 return as a qualifying surviving spouse if
you meet all the following tests.
1. You were entitled to file a joint return with
your spouse for the year your spouse died.
It doesn't matter whether you actually filed
a joint return.
2. Your spouse died in 2022 or 2023 and you
didn't remarry before the end of 2024.
3. You have a child or stepchild (not a foster
child) whom you can claim as a dependent
or could claim as a dependent except that,
for 2024:
a. The child had gross income of $5,050
or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent
on someone else’s return.
If the child isn’t claimed as your de-
pendent in the Dependents section on
Form 1040 or 1040-SR, enter the child’s
name in the entry space at the bottom of
the Filing Status section. If you don’t enter
the name, it will take us longer to process
your return.
4. This child lived in your home all year, ex-
cept for temporary absences. See Tempo-
rary absences, earlier, under Head of
Household. There are also exceptions, de-
scribed later, for a child who was born or
died during the year and for a kidnapped
child.
5. You paid more than half the cost of keep-
ing up a home for the year. See Keeping
Up a Home, earlier, under Head of House-
hold.
Example. Your spouse died in 2022 and
you haven’t remarried. During 2023 and 2024,
you continued to keep up a home for you and
your child who lives with you and whom you can
claim as a dependent. For 2022, you were enti-
tled to file a joint return for you and your
Who Is a Qualifying Person Qualifying You To File as Head of Household?1CAUTION
!
See the text of this publication for the other requirements you must meet to claim head of household filing status.
IF the person is your . . . AND . . . THEN that person is . . .
qualifying child (such as a son, daughter,
or grandchild who lived with you more than
half the year and meets certain other tests)2
the child is single a qualifying person, whether or not
the child meets the citizen or
resident test.
the child is married and you can claim the
child as a dependent
a qualifying person.
the child is married and you can't claim the
child as a dependent
not a qualifying person.3
qualifying relative4 who is your father or
mother
you can claim your parent as a dependent5 a qualifying person.6
you can't claim your parent as a dependent not a qualifying person.
qualifying relative4 other than your father or
mother (such as a grandparent, brother, or
sister who meets certain tests)
your relative lived with you more than half
the year, and your relative is related to you
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
a qualifying person.
your relative didn't live with you more than
half the year
not a qualifying person.
your relative isn't related to you in one of the
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
not a qualifying person.
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.
Table 4.
10 Publication 501 (2024)
deceased spouse. For 2023 and 2024, you can
file as a qualifying surviving spouse. After 2024,
you can file as head of household if you qualify.
Death or birth. You may be eligible to file as a
qualifying surviving spouse if the child who
qualifies you for this filing status is born or dies
during the year. You must have provided more
than half of the cost of keeping up a home that
was the child's main home during the entire part
of the year the child was alive.
Adopted child. You may be eligible to file as a
qualifying surviving spouse if the child who
qualifies you for this filing status you adopted in
2024 or was lawfully placed with you for legal
adoption by you in 2024. The child is consid-
ered to have lived with you for all of 2024 if your
main home was this child's main home for the
entire time since this child was adopted or
placed with you in 2024.
Kidnapped child. You may be eligible to file as
a qualifying surviving spouse even if the child
who qualifies you for this filing status has been
kidnapped. You can claim qualifying surviving
spouse filing status if all the following state-
ments are true.
1. The child is presumed by law enforcement
authorities to have been kidnapped by
someone who isn't a member of your fam-
ily or the child's family.
2. In the year of the kidnapping, the child
lived with you for more than half the part of
the year before the kidnapping.
3. In the year of the child’s return, the child
lived with you for more than half the part of
the year following the date of the child’s re-
turn.
4. You would have qualified for qualifying sur-
viving spouse filing status if the child had
not been kidnapped.
As mentioned earlier, the filing status
qualifying surviving spouse is available
for only 2 years following the year your
spouse died.
Dependents
The term “dependent” means:
• A qualifying child, or
• A qualifying relative.
The terms “qualifying child” and “qualifying rela-
tive” are defined later.
All the requirements for claiming a depend-
ent are summarized in Table 5.
Housekeepers, maids, or servants. If these
people work for you, you can't claim them as
dependents.
Child tax credit. You may be entitled to a child
tax credit for each qualifying child who was un-
der age 17 at the end of the year if you claimed
that child as a dependent. For more information,
see the Instructions for Form 1040.
Credit for other dependents. You may be en-
titled to a credit for other dependents for eachCAUTION
!
qualifying child who does not qualify you for the
child tax credit and for each qualifying relative.
For more information, see the Instructions for
Form 1040.
Exceptions
Even if you have a qualifying child or qualifying
relative, you can claim that person as a depend-
ent only if these three tests are met.
1. Dependent taxpayer test.
2. Joint return test.
3. Citizen or resident test.
These three tests are explained in detail here.
Dependent Taxpayer Test
If you can be claimed as a dependent by an-
other taxpayer, you can't claim anyone else as a
dependent. Even if you have a qualifying child
or qualifying relative, you can't claim that person
as a dependent.
If you are filing a joint return and your
spouse can be claimed as a dependent by an-
other taxpayer, you and your spouse can't claim
any dependents on your joint return.
Exception. If you can be claimed as a depend-
ent by another taxpayer, you can claim some-
one else as a dependent if the person who can
claim you (or your spouse if filing a joint return)
as a dependent files a return only to claim a re-
fund of income tax withheld or estimated tax
paid.
Joint Return Test
You generally can't claim a married person as a
dependent if that person files a joint return.
Exception. You can claim a person as a de-
pendent who files a joint return if that person
and that person’s spouse file the joint return
only to claim a refund of income tax withheld or
estimated tax paid.
Example 1—child files joint return. You
supported your 18-year-old child who lived with
you all year while your child’s spouse was in the
Armed Forces. Your child’s spouse earned
$35,000 for the year. The couple files a joint re-
turn. You can't claim your child as a dependent.
Example 2—child files joint return only
as claim for refund of withheld tax. Your
18-year-old child and your child’s 17-year-old
spouse had $800 of wages from part-time jobs
and no other income. They lived with you all
year. Neither is required to file a tax return. They
don't have a child. Taxes were taken out of their
pay, so they file a joint return only to get a refund
of the withheld taxes. The exception to the joint
return test applies, so you aren't disqualified
from claiming each of them as a dependent just
because they file a joint return. You can claim
each of them as dependents if all the other tests
to do so are met.
Example 3—child files joint return to
claim American opportunity credit. The
facts are the same as in Example 2, except no
taxes were taken out of your child’s pay or your
child’s spouse’s pay. However, they file a joint
return to claim an American opportunity credit
of $124 and get a refund of that amount. Be-
cause they filed a joint return claiming the
American opportunity credit, they aren’t filing it
only to get a refund of income tax withheld or
estimated tax paid. The exception to the joint re-
turn test doesn't apply, so you can't claim either
of them as a dependent.
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.
resident alien, a U.S. national, or a resident of
Canada or Mexico. However, there is an excep-
tion for certain adopted children, as explained
next.
Exception for adopted child. If you are a U.S.
citizen or U.S. national who has legally adopted
a child who isn't a U.S. citizen, U.S. resident
alien, or U.S. national, this test is met if the child
lived with you as a member of your household
all year. This exception also applies if the child
was lawfully placed with you for legal adoption
and the child lived with you for the rest of the
year after placement.
Child's place of residence. Children are usu-
ally citizens or residents of the country of their
parents.
If you were a U.S. citizen when your child
was born, the child may be a U.S. citizen and
meet this test even if the other parent was a
nonresident alien and the child was born in a
foreign country.
Foreign students' place of residence. For-
eign students brought to this country under a
qualified international education exchange pro-
gram and placed in American homes for a tem-
porary period generally aren't U.S. residents
and don't meet this test. You can't claim them as
dependents. However, if you provided a home
for a foreign student, you may be able to take a
charitable contribution deduction. See Expen-
ses Paid for Student Living With You in Pub.
526.
U.S. national. A U.S. national is an individual
who, although not a U.S. citizen, owes alle-
giance to the United States. U.S. nationals in-
clude American Samoans and Northern Ma-
riana Islanders who chose to become U.S.
nationals instead of U.S. citizens.
Qualifying Child
Five tests must be met for a child to be your
qualifying child. The five tests are:
1. Relationship,
2. Age,
3. Residency,
4. Support, and
5. Joint return.
These tests are explained next.
If a child meets the five tests to be the
qualifying child of more than one per-
son, there are rules you must use to
determine which person can actually treat the
child as a qualifying child. See Qualifying Child
of More Than One Person, later.
Relationship Test
To meet this test, a child must be:
• Your son, daughter, stepchild, or foster
child, or a descendant (for example, your
grandchild) of any of them; or
• Your brother, sister, half brother, half sister,
stepbrother, or stepsister, or a descendantCAUTION
!
(for example, your niece or nephew) of any
of them.
Adopted child. An adopted child is always
treated as your own child. The term “adopted
child” includes a child who was lawfully placed
with you for legal adoption.
Foster child. A foster child is an individual who
is placed with you by an authorized placement
agency or by judgment, decree, or other order
of any court of competent jurisdiction.
Age Test
To meet this test, a child must be:
• Under age 19 at the end of the year and
younger than you (or your spouse if filing
jointly);
• A student under age 24 at the end of the
year and younger than you (or your spouse
if filing jointly); or
• Permanently and totally disabled at any
time during the year, regardless of age.
Example. Your child turned 19 on Decem-
ber 10. Unless this child was permanently and
totally disabled or a student, this child doesn't
meet the age test because, at the end of the
year, this child wasn't under age 19.
Overview of the Rules for Claiming a DependentCAUTION
!
This table is only an overview of the rules. For details, see the rest of this publication.
• 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,
sister, half brother, half sister, stepbrother, or stepsister, or a descendant
of any of them.
2. The child must be (a) under age 19 at the end of the year and younger
than you (or your spouse if filing jointly); (b) under age 24 at the end of the
year, a student, and younger than you (or your spouse if filing jointly); or
(c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of the child’s own support
for the year.
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. The person can't be your qualifying child or the qualifying
child of any other taxpayer.
2. The person either (a) must be related to you in one of the
ways listed under Relatives who don't have to live with you, or
(b) must live with you all year as a member of your
household2 (and your relationship must not violate local law).
3. The person's gross income for the year must be less than
$5,050.3
4. You must provide more than half of the person's total support
for the year.4
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.
Table 5.
12 Publication 501 (2024)
Child must be younger than you or your
spouse. To be your qualifying child, a child
who isn't permanently and totally disabled must
be younger than you. However, if you are mar-
ried filing jointly, the child must be younger than
you or your spouse but doesn't have to be
younger than both of you.
Example 1—child not younger than you
or your spouse. Your 23-year-old sibling, who
is a student and unmarried, lives with you and
your spouse, who provide more than half of your
sibling’s support. Your sibling isn't disabled.
Both you and your spouse are 21 years old, and
you file a joint return. Your sibling isn't your qual-
ifying child because your sibling isn't younger
than you or your spouse.
Example 2—child younger than your
spouse but not younger than you. The facts
are the same as in Example 1, except your
spouse is 25 years old. Because your sibling is
younger than your spouse and you and your
spouse are filing a joint return, your sibling is
your qualifying child, even though your sibling
isn't younger than you.
Student defined. To qualify as a student, your
child must be, during some part of each of any 5
calendar months of the year:
1. A full-time student at a school that has a
regular teaching staff and course of study,
and a regularly enrolled student body at
the school; or
2. A student taking a full-time, on-farm train-
ing course given by a school described in
(1), or by a state, county, or local govern-
ment agency.
The 5 calendar months don't have to be con-
secutive.
Full-time student. A full-time student is a
student who is enrolled for the number of hours
or courses the school considers to be full-time
attendance.
School defined. A school can be an ele-
mentary school, a junior or senior high school, a
college, a university, or a technical, trade, or
mechanical school. However, an on-the-job
training course, correspondence school, or
school offering courses only through the Inter-
net doesn't count as a school.
Vocational high school students. Stu-
dents who work on “co-op” jobs in private indus-
try as a part of a school's regular course of
classroom and practical training are considered
full-time students.
Permanently and totally disabled. Your child
is permanently and totally disabled if both of the
following apply.
• Your child can't engage in any substantial
gainful activity because of a physical or
mental condition.
• A doctor determines the condition has las-
ted or can be expected to last continuously
for at least a year or can lead to death.
Residency Test
To meet this test, your child must have lived with
you for more than half the year. There are ex-
ceptions for temporary absences, children who
were born or died during the year, adopted or
foster children, kidnapped children, and chil-
dren of divorced or separated parents.
Temporary absences. Your child is consid-
ered to have lived with you during periods of
time when one of you, or both, is temporarily
absent due to special circumstances, such as:
• Illness,
• Education,
• Business,
• Vacation,
• Military service, or
• Detention in a juvenile facility.
Death or birth of child. A child who was born
or died during the year is treated as having lived
with you more than half the year if your home
was the child's home more than half the time
the child was alive during the year. The same is
true if the child lived with you more than half the
year except for any required hospital stay follow-
ing birth.
Child born alive. You may be able to claim
as a dependent a child born alive during the
year, even if the child lived only for a moment.
State or local law must treat the child as having
been born alive. There must be proof of a live
birth shown by an official document, such as a
birth certificate. The child must be your qualify-
ing child or qualifying relative, and all the other
tests to claim the child as a dependent must be
met.
Stillborn child. You can't claim a stillborn
child as a dependent.
Adopted child or foster child. You can treat
your adopted child or foster child as meeting the
residency test as follows if you adopted the
child in 2024, the child was lawfully placed with
you for legal adoption by you in 2024, or the
child was an eligible foster child placed with you
during 2024. This child is considered to have
lived with you for more than half of 2024 if your
main home was this child's main home for more
than half the time since this child was adopted
or placed with you in 2024.
Kidnapped child. You can treat your child as
meeting the residency test even if the child has
been kidnapped, but the following statements
must be true.
1. The child is presumed by law enforcement
authorities to have been kidnapped by
someone who isn't a member of your fam-
ily or the child's family.
2. In the year the kidnapping occurred, the
child lived with you for more than half of
the part of the year before the date of the
kidnapping.
3. In the year of the child’s return, the child
lived with you for more than half the part of
the year following the date of the child’s re-
turn.
This treatment applies for all years until the
earlier of:
1. The year there is a determination that the
child is dead, or
2. The year the child would have reached
age 18.
Children of divorced or separated parents
(or parents who live apart). In most cases,
because of the residency test, a child of di-
vorced or separated parents is the qualifying
child of the custodial parent. However, the child
will be treated as the qualifying child of the non-
custodial parent if all four of the following state-
ments are true.
1. The parents:
a. Are divorced or legally separated un-
der a decree of divorce or separate
maintenance;
b. Are separated under a written separa-
tion agreement; or
c. Lived apart at all times during the last
6 months of the year, whether or not
they are or were married.
2. The child received over half of the child’s
support for the year from the parents.
3. The child is in the custody of one or both
parents for more than half of the year.
4. Either of the following statements is true.
a. The custodial parent signs a written
declaration, discussed later, that they
won't claim the child as a dependent
for the year, and the noncustodial pa-
rent attaches this written declaration
to their return. (If the decree or agree-
ment went into effect after 1984 and
before 2009, see Post-1984 and
pre-2009 divorce decree or separa-
tion agreement, later. If the decree or
agreement went into effect after 2008,
see Post-2008 divorce decree or sep-
aration agreement, later.)
b. A pre-1985 decree of divorce or sepa-
rate maintenance or written separa-
tion agreement that applies to 2024
states that the noncustodial parent
can claim the child as a dependent,
the decree or agreement wasn't
changed after 1984 to say the non-
custodial parent can't claim the child
as a dependent, and the noncustodial
parent provides at least $600 for the
child's support during the year.
If statements (1) through (4) are all true, only
the noncustodial parent can:
• Claim the child as a dependent; and
• Claim the child as a qualifying child for the
child tax credit, the credit for other depend-
ents, or the additional child tax credit.
However, this doesn’t allow the noncustodial
parent to claim head of household filing status,
the credit for child and dependent care expen-
ses, the exclusion for dependent care benefits,
or the earned income credit. See Applying the
tiebreaker rules to divorced or separated pa-
rents (or parents who live apart), later.
Example—earned income credit. Even if
statements (1) through (4) are all true and the
custodial parent signs Form 8332 or a
substantially similar statement that the custodial
parent won’t claim the child as a dependent for
2024, this doesn’t allow the noncustodial parent
to claim the child as a qualifying child for the
earned income credit. The custodial parent or
another taxpayer, if eligible, can claim the child
for the earned income credit.
Custodial parent and noncustodial pa-
rent. The custodial parent is the parent with
whom the child lived for the greater number of
nights during the year. The other parent is the
noncustodial parent.
If the parents divorced or separated during
the year and the child lived with both parents
before the separation, the custodial parent is
the one with whom the child lived for the greater
number of nights during the rest of the year.
A child is treated as living with a parent for a
night if the child sleeps:
• At that parent's home, whether or not the
parent is present; or
• In the company of the parent, when the
child doesn't sleep at a parent's home (for
example, the parent and child are on vaca-
tion together).
Equal number of nights. If the child lived
with each parent for an equal number of nights
during the year, the custodial parent is the pa-
rent with the higher AGI.
December 31. The night of December 31 is
treated as part of the year in which the night be-
gins. For example, the night of December 31,
2024, is treated as part of 2024.
Emancipated child. If a child is emancipa-
ted under state law, the child is treated as not
living with either parent. See Examples 5 and 6.
Absences. If a child wasn't with either pa-
rent on a particular night (because, for example,
the child was staying at a friend's house), the
child is treated as living with the parent with
whom the child normally would have lived for
that night, except for the absence. But if it can't
be determined with which parent the child nor-
mally would have lived or if the child would not
have lived with either parent that night, the child
is treated as not living with either parent that
night.
Parent works at night. If, due to a parent's
nighttime work schedule, a child lives for a
greater number of days, but not nights, with the
parent who works at night, that parent is treated
as the custodial parent. On a school day, the
child is treated as living at the primary resi-
dence registered with the school.
Example 1—child lived with one parent
for a greater number of nights. You and your
child’s other parent are divorced. In 2024, your
child lived with you 210 nights and with the
other parent 156 nights. You are the custodial
parent.
Example 2—child is away at camp. In
2024, your child lives with each parent for alter-
nate weeks. In the summer, your child spends 6
weeks at summer camp. During those 6 weeks,
your child is treated as living with you for 3
weeks and with your child’s other parent, your
ex-spouse, for 3 weeks because this is how
long the child would have lived with each parent
if the child had not attended summer camp.
Example 3—child lived same number of
nights with each parent. Your child lived with
you 180 nights during the year and lived the
same number of nights with the child’s other pa-
rent, your ex-spouse. Your AGI is $40,000. Your
ex-spouse's AGI is $25,000. You are treated as
your child's custodial parent because you have
the higher AGI.
Example 4—child is at parent’s home
but with other parent. Your child normally
lives with you during the week and with the
child’s other parent, your ex-spouse, every other
weekend. You become ill and are hospitalized.
Your ex-spouse lives in your home with your
child for 10 consecutive days while you are in
the hospital. Your child is treated as living with
you during this 10-day period because your
child was living in your home.
Example 5—child emancipated in May.
Your child turned 18 in May 2024 and became
emancipated under the law of the state where
your child lives. As a result, your child isn't con-
sidered in the custody of either parent for more
than half of the year. The special rule for chil-
dren of divorced or separated parents doesn't
apply.
Example 6—child emancipated in Au-
gust. Your child lives with you from January 1,
2024, until May 31, 2024, and lives with the
child’s other parent, your ex-spouse, from June
1, 2024, through the end of the year. Your child
turns 18 and is emancipated under state law on
August 1, 2024. Because your child is treated
as not living with either parent beginning on Au-
gust 1, your child is treated as living with you
the greater number of nights in 2024. You are
the custodial parent.
Written declaration. The custodial parent
must use either Form 8332 or a similar state-
ment (containing the same information required
by the form) to make the written declaration to
release a claim to an exemption for a child to
the noncustodial parent. Although the exemp-
tion amount is zero for tax year 2024, this re-
lease allows the noncustodial parent to claim
the child tax credit, credit for other dependents,
or additional child tax credit, if applicable, for
the child. The noncustodial parent must attach
a copy of the form or statement to their tax re-
turn.
The release can be for 1 year, for a number
of specified years (for example, alternate
years), or for all future years, as specified in the
declaration.
Post-1984 and pre-2009 divorce decree
or separation agreement. If the divorce de-
cree or separation agreement went into effect
after 1984 and before 2009, the noncustodial
parent may be able to attach certain pages from
the decree or agreement instead of Form 8332.
The decree or agreement must state all three of
the following.
1. The noncustodial parent can claim the
child as a dependent without regard to any
condition, such as payment of support.
2. The custodial parent won't claim the child
as a dependent for the year.
3. The years for which the noncustodial pa-
rent, rather than the custodial parent, can
claim the child as a dependent.
The noncustodial parent must attach all of
the following pages of the decree or agreement
to their tax return.
• The cover page (write the other parent's
SSN on this page).
• The pages that include all of the informa-
tion identified in items (1) through (3)
above.
• The signature page with the other parent's
signature and the date of the agreement.
Post-2008 divorce decree or separation
agreement. The noncustodial parent can't at-
tach pages from the decree or agreement in-
stead of Form 8332 if the decree or agreement
went into effect after 2008. The custodial parent
must sign either Form 8332 or a similar state-
ment whose only purpose is to release the cus-
todial parent's claim to an exemption, and the
noncustodial parent must attach a copy to their
return. The form or statement must release the
custodial parent's claim to the child without any
conditions. For example, the release must not
depend on the noncustodial parent paying sup-
port.
The noncustodial parent must attach
the required information even if it was
filed with a return in an earlier year.
Revocation of release of claim to an ex-
emption. The custodial parent can revoke a re-
lease of claim to an exemption. For the revoca-
tion to be effective for 2024, the custodial parent
must have given (or made reasonable efforts to
give) written notice of the revocation to the non-
custodial parent in 2023 or earlier. The custo-
dial parent can use Part III of Form 8332 for this
purpose and must attach a copy of the revoca-
tion to their return for each tax year the custo-
dial parent claims the child as a dependent as a
result of the revocation.
Remarried parent. If you remarry, the sup-
port provided by your new spouse is treated as
provided by you.
Parents who never married. This rule for
divorced or separated parents also applies to
parents who never married and lived apart at all
times during the last 6 months of the year.
Support Test (To Be a Qualifying
Child)
To meet this test, the child can't have provided
more than half of the child’s own support for the
year.
This test is different from the support test to
be a qualifying relative, which is described later.
However, to see what is or isn't support, see
Support Test (To Be a Qualifying Relative), later.
If you aren't sure whether a child provided more
than half of their own support, you may find
Worksheet 2 helpful.
Example. You provided $4,000 toward your
16-year-old child's support for the year and theCAUTION
!
14 Publication 501 (2024)
child provided $6,000. Your child provided more
than half their own support. This child isn't your
qualifying child.
Foster care payments and expenses. Pay-
ments you receive for the support of a foster
child from a child placement agency are consid-
ered support provided by the agency. Similarly,
payments you receive for the support of a foster
child from a state or county are considered sup-
port provided by the state or county.
If you aren't in the trade or business of pro-
viding foster care and your unreimbursed
out-of-pocket expenses in caring for a foster
child were mainly to benefit an organization
qualified to receive deductible charitable contri-
butions, the expenses are deductible as charita-
ble contributions but aren't considered support
you provided. For more information about the
deduction for charitable contributions, see Pub.
526. If your unreimbursed expenses aren't de-
ductible as charitable contributions, they may
qualify as support you provided.
If you are in the trade or business of provid-
ing foster care, your unreimbursed expenses
aren't considered support provided by you.
Example 1. A foster child lived with a mar-
ried couple, the Smiths, for the last 3 months of
the year. The Smiths cared for the foster child
because they wanted to adopt the child (al-
though the child had not been placed with them
for adoption). They didn't care for the foster
child as a trade or business or to benefit the
agency that placed the foster child in their
home. The Smiths' unreimbursed expenses
aren't deductible as charitable contributions but
are considered support they provided for the
foster child.
Example 2. You provided $3,000 toward
your 10-year-old foster child's support for the
year. The state government provided $4,000,
which is considered support provided by the
state, not by the child. See Support provided by
the state (welfare, food benefits, housing, etc.),
later. Your foster child didn't provide more than
half of their own support for the year.
Scholarships. A scholarship received by a
child who is a student isn't taken into account in
determining whether the child provided more
than half of their own support.
TANF and other governmental payments.
Under proposed Treasury regulations, if you re-
ceived Temporary Assistance to Needy Fami-
lies (TANF) payments or other similar payments
and used the payment to support another per-
son, those payments are considered support
you provided for that person, rather than sup-
port provided by the government or other third
party.
Joint Return Test (To Be a
Qualifying Child)
To meet this test, the child can't file a joint return
for the year.
Exception. An exception to the joint return test
applies if your child and the child’s spouse file a
joint return only to claim a refund of income tax
withheld or estimated tax paid.
Example 1—child files joint return. You
supported your 18-year-old child who lived with
you all year while the child’s spouse was in the
Armed Forces. Your child’s spouse earned
$35,000 for the year. The couple files a joint re-
turn so this child isn't your qualifying child.
Example 2—child files joint return only
as claim for refund of withheld tax. Your
18-year-old child and your child’s 17-year-old
spouse had $800 of wages from part-time jobs
and no other income. They lived with you all
year. Neither is required to file a tax return. They
don't have a child. Taxes were taken out of their
pay, so they file a joint return only to get a refund
of the withheld taxes. The exception to the joint
return test applies, so this child may be your
qualifying child if all the other tests are met.
Example 3—child files joint return to
claim American opportunity credit. The
facts are the same as in Example 2, except no
taxes were taken out of either spouse's pay.
However, they file a joint return to claim an
American opportunity credit of $124 and get a
refund of that amount. Because claiming the
American opportunity credit is their reason for
filing the return, they aren't filing it only to get a
refund of income tax withheld or estimated tax
paid. The exception to the joint return test
doesn't apply, so this child isn't your qualifying
child.
Qualifying Child of More Than One
Person
If your qualifying child isn't a qualifying
child of anyone else, this topic doesn't
apply to you and you don't need to read
about it. This is also true if your qualifying child
isn't a qualifying child of anyone else except
your spouse with whom you plan to file a joint
return.
If a child is treated as the qualifying
child of the noncustodial parent under
the rules for children of divorced or
separated parents (or parents who live apart),
described earlier, see Applying the tiebreaker
rules to divorced or separated parents (or pa-
rents who live apart), later.
Sometimes, a child meets the relationship,
age, residency, support, and joint return tests to
be a qualifying child of more than one person.
Although the child is a qualifying child of each of
these persons, generally only one person can
actually treat the child as a qualifying child to
take all of the following tax benefits (provided
the person is eligible for each benefit).
1. The child tax credit, credit for other de-
pendents, or additional child tax credit.
2. Head of household filing status.
3. The credit for child and dependent care
expenses.
4. The exclusion from income for dependent
care benefits.
5. The earned income credit.
The other person can’t take any of these
benefits based on this qualifying child. In otherTIPCAUTION
!
words, you and the other person can’t agree to
divide these tax benefits between you.
Tiebreaker rules. To determine which person
can treat the child as a qualifying child to claim
these five tax benefits, the following tiebreaker
rules apply. For purposes of these tiebreaker
rules, the term “parent” means a biological or
adoptive parent of an individual. It does not in-
clude a stepparent or foster parent unless that
person has adopted the individual.
• If only one of the persons is the child's pa-
rent, the child is treated as the qualifying
child of the parent.
• If the parents file a joint return together and
can claim the child as a qualifying child,
the child is treated as the qualifying child of
the parents.
• If the parents don't file a joint return to-
gether but both parents claim the child as a
qualifying child, the IRS will treat the child
as the qualifying child of the parent with
whom the child lived for the longer period
of time during the year. If the child lived
with each parent for the same amount of
time, the IRS will treat the child as the qual-
ifying child of the parent who had the
higher AGI for the year.
• If no parent can claim the child as a qualify-
ing child, the child is treated as the qualify-
ing child of the person who had the highest
AGI for the year.
• If a parent can claim the child as a qualify-
ing child but no parent does so claim the
child, the child is treated as the qualifying
child of the person who had the highest
AGI for the year, but only if that person's
AGI is higher than the highest AGI of any of
the child's parents who can claim the child.
Subject to these tiebreaker rules, you and
the other person may be able to choose which
of you claims the child as a qualifying child.
You may be able to qualify for the
earned income credit under the rules
for taxpayers without a qualifying child
if you have a qualifying child for the earned in-
come credit who is claimed as a qualifying child
by another taxpayer. For more information, see
Pub. 596.
Example 1—child lived with parent and
grandparent. You and your 3-year-old child
Jordan lived with your parent all year. You are
25 years old and unmarried, and your AGI is
$9,000. Your parent's AGI is $15,000. Your
child’s other parent didn't live with you or your
child. You haven't signed Form 8832 (or a simi-
lar statement).
Jordan is a qualifying child of both you and
your parent because Jordan meets the relation-
ship, age, residency, support, and joint return
tests for both you and your parent. However,
only one of you can claim Jordan. Your child
isn't a qualifying child of anyone else, including
Jordan’s other parent. You agree to let your pa-
rent claim Jordan. This means your parent can
claim Jordan as a qualifying child for all of the
five tax benefits listed earlier, if your parent
qualifies for each of those benefits (and if you
don't claim Jordan as a qualifying child for any
of those tax benefits).TIP
Worksheet for Determining SupportWorksheet 2. 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 (2024)
Example 2—parent has higher AGI than
grandparent. The facts are the same as in Ex-
ample 1, except your AGI is $18,000. Because
your parent's AGI isn't higher than yours, your
parent can't claim Jordan. Only you can claim
Jordan.
Example 3—two persons claim same
child. The facts are the same as in Example 1,
except you and your parent both claim Jordan
as a qualifying child. In this case, you, as the
child's parent, will be the only one allowed to
claim the child as a qualifying child. The IRS will
disallow your parent's claim to the five tax bene-
fits listed earlier based on Jordan. However,
your parent may qualify for the earned income
credit as a taxpayer without a qualifying child.
Example 4—qualifying children split be-
tween two persons. The facts are the same
as in Example 1, except you also have two other
young children who are qualifying children of
both you and your parent. Only one of you can
claim each child. However, if your parent's AGI
is higher than yours, you can allow your parent
to claim one or more of the children. For exam-
ple, if you claim one child, your parent can claim
the other two.
Example 5—taxpayer who is a qualifying
child. The facts are the same as in Example 1,
except you are only 18 years old and didn't pro-
vide more than half of your own support for the
year. This means you are your parent's qualify-
ing child. If your parent can claim you as a de-
pendent, then you can't claim your child as a
dependent because of the dependent taxpayer
test, explained earlier, unless your parent files a
return only to claim a refund of income tax with-
held or estimated tax paid.
Example 6—separated parents. You,
your spouse, and your 10-year-old child all lived
in the United States for all of 2024. On August
1, 2024, your spouse moved out of the house-
hold. In August and September, your child lived
with you. For the rest of the year, your child lived
with your spouse, the child's other parent. Your
child is a qualifying child of both you and your
spouse because your child lived with each of
you for more than half the year and because
your child met the relationship, age, support,
and joint return tests for both of you. At the end
of the year, you and your spouse still weren't di-
vorced, legally separated, or separated under a
written separation agreement, so the rule for
children of divorced or separated parents (or
parents who live apart) doesn't apply.
You and your spouse will file separate re-
turns. Your spouse agrees to let you treat your
child as a qualifying child. This means, if your
spouse doesn't claim your child as a qualifying
child, you can claim this child as a qualifying
child for the child tax credit and the exclusion for
dependent care benefits (assuming you other-
wise qualify for both tax benefits). However, you
can't claim head of household filing status be-
cause you and your spouse didn't live apart for
the last 6 months of the year. As a result, your
filing status is married filing separately. You
can't claim the earned income credit because
you don't meet the requirements for certain sep-
arated spouses to claim the earned income
credit when they don’t file a joint return. You and
your spouse didn't live apart for the last 6
months of 2024 and while you did live apart at
the end of 2024, you aren't legally separated
under a written separation agreement or decree
of separate maintenance. Therefore, you don't
meet the requirements to take the earned in-
come credit as a separated spouse who is not
filing a joint return. You also can't take the credit
for child and dependent care expenses be-
cause your fling status is married filing sepa-
rately and you and your spouse didn't live apart
for the last 6 months of 2024.
Example 7—separated parents claim
same child. The facts are the same as in Ex-
ample 6, except you and your spouse both
claim your child as a qualifying child. In this
case, only your spouse will be allowed to treat
your child as a qualifying child. This is because,
during 2024, the child lived with your spouse
longer than with you. If you claimed the child tax
credit for your child, the IRS will disallow your
claim to the child tax credit. If you don't have an-
other qualifying child or dependent, the IRS will
also disallow your claim to the exclusion for de-
pendent care benefits. In addition, because you
and your spouse didn't live apart for the last 6
months of the year, your spouse can't claim
head of household filing status. As a result, your
spouse’s filing status is married filing separately.
Your spouse can't claim the earned income
credit because your spouse doesn't meet the
requirements to claim the earned income credit
for certain separated spouses. You and your
spouse didn’t live apart for the last 6 months of
2024 and, while you did live apart at the end of
2024, you aren't legally separated under a writ-
ten separation agreement or decree of separate
maintenance. Therefore, your spouse doesn’t
meet the requirements to take the earned in-
come credit as a separated spouse who isn’t fil-
ing a joint return. Your spouse also can't take
the credit for child and dependent care expen-
ses because your spouse’s filing status is mar-
ried filing separately and you and your spouse
didn't live apart for the last 6 months of 2024.
Example 8—unmarried parents. You,
your 5-year-old child, Marley, and Marley’s other
parent lived together in the United States all
year. You and Marley’s other parent aren't mar-
ried. Marley is a qualifying child of both you and
the other parent because Marley meets the rela-
tionship, age, residency, support, and joint re-
turn tests for both you and the other parent.
Your AGI is $12,000 and the other parent's AGI
is $14,000. The other parent agrees to let you
claim Marley as a qualifying child. This means
you can claim Marley as a qualifying child for
the child tax credit, head of household filing sta-
tus, the credit for child and dependent care ex-
penses, the exclusion for dependent care bene-
fits, and the earned income credit, if you qualify
for each of those tax benefits (and if the other
parent doesn't claim Marley as a qualifying child
for any of those tax benefits).
Example 9—unmarried parents claim
same child. The facts are the same as in Ex-
ample 8, except you and Marley’s other parent
both claim Marley as a qualifying child. In this
case, only the other parent will be allowed to
treat Marley as a qualifying child. This is be-
cause the other parent’s AGI, $14,000, is more
than your AGI, $12,000. If you claimed the child
tax credit for Marley, the IRS will disallow your
claim to this credit. If you don't have another
qualifying child or dependent, the IRS will also
disallow your claim to head of household filing
status, the credit for child and dependent care
expenses, and the exclusion for dependent care
benefits. However, you may be able to claim the
earned income credit as a taxpayer without a
qualifying child.
Example 10—child didn't live with a pa-
rent. You and your sibling’s child, Reid, lived
with your parent all year. You are 25 years old,
and your AGI is $9,300. Your parent’s AGI is
$15,000. Reid’s parents file jointly, have an AGI
of less than $9,000, and don't live with you or
Reid. Reid is a qualifying child of both you and
your parent because Reid meets the relation-
ship, age, residency, support, and joint return
tests for both you and your parent. However,
only your parent can treat Reid as a qualifying
child. This is because your parent's AGI,
$15,000, is more than your AGI, $9,300.
Applying the tiebreaker rules to divorced or
separated parents (or parents who live
apart). If a child is treated as the qualifying
child of the noncustodial parent under the rules
described earlier for children of divorced or sep-
arated parents (or parents who live apart), only
the noncustodial parent can claim the child as a
dependent and claim the child tax credit, addi-
tional child tax credit, or credit for other depend-
ents for the child. However, only the custodial
parent can claim the credit for child and de-
pendent care expenses or the exclusion for de-
pendent care benefits for the child. Also, gener-
ally, the noncustodial parent can't claim the
child as a qualifying child for head of household
filing status or the earned income credit. In-
stead, generally, the custodial parent, if eligible,
or other eligible person can claim the child as a
qualifying child for those two benefits. If the
child is the qualifying child of more than one
person for these benefits, then the tiebreaker
rules determine whether the custodial parent or
another eligible person can treat the child as a
qualifying child.
The noncustodial parent may be able
to claim the self-only earned income
credit if they meet other requirements.
See Pub. 596 and Schedule EIC and its instruc-
tions for more information.
Example 1. You and your 5-year-old child,
Kody, lived all year with your parent in the Uni-
ted States. Your parent paid the entire cost of
keeping up the home. Your AGI is $10,000. Your
parent's AGI is $25,000. Kody’s other parent
lived in the United States all year, but didn't live
with you or Kody.
Under the rules explained earlier for children
of divorced or separated parents (or parents
who live apart), Kody is treated as the qualifying
child of Kody’s other parent, who can claim the
child tax credit for the child. Because of this,
you can't claim the child tax credit for your child.
However, those rules don't allow Kody’s other
parent to claim Kody as a qualifying child for
head of household filing status, the credit forTIP
child and dependent care expenses, the exclu-
sion for dependent care benefits, or the earned
income credit.
You and your parent didn't have any child-
care expenses or dependent care benefits, so
neither of you can claim the credit for child and
dependent care expenses or the exclusion for
dependent care benefits. But Kody is a qualify-
ing child of both you and your parent for head of
household filing status and the earned income
credit because Kody meets the relationship,
age, residency, support, and joint return tests
for both you and your parent. (The support test
doesn't apply for the earned income credit.)
However, you agree to let your parent claim
Kody. This means your parent can claim Kody
for head of household filing status and the
earned income credit if your parent qualifies for
each and if you don't claim Kody as a qualifying
child for the earned income credit. (You can't
claim head of household filing status because
your parent paid the entire cost of keeping up
the home.) You may be able to claim the earned
income credit as a taxpayer without a qualifying
child.
Example 2. The facts are the same as in
Example 1, except your AGI is $25,000 and
your parent's AGI is $21,000. Your parent can't
claim Kody as a qualifying child for any purpose
because your parent’s AGI isn't higher than
yours.
Example 3. The facts are the same as in
Example 1, except you and your parent both
claim Kody as a qualifying child for the earned
income credit. Your parent also claims Kody as
a qualifying child for head of household filing
status. You, as the child's parent, will be the
only one allowed to claim Kody as a qualifying
child for the earned income credit. The IRS will
disallow your parent's claim to head of house-
hold filing status unless your parent has another
qualifying child or dependent. Your parent can’t
claim the earned income credit as a taxpayer
without a qualifying child because your parent’s
AGI is more than $18,591.
Qualifying Relative
Four tests must be met for a person to be your
qualifying relative. The four tests are:
1. Not a qualifying child test,
2. Member of household or relationship test,
3. Gross income test, and
4. Support test.
Age. Unlike a qualifying child, a qualifying rela-
tive can be any age. There is no age test for a
qualifying relative.
Kidnapped child. You can treat a child as your
qualifying relative even if the child has been kid-
napped, but the following statements must be
true.
1. The child is presumed by law enforcement
authorities to have been kidnapped by
someone who isn't a member of your fam-
ily or the child's family.
2. In the year the kidnapping occurred, the
child met the tests to be your qualifying rel-
ative for the part of the year before the
date of the kidnapping.
3. In the year of the child’s return, the child
met the tests to be your qualifying relative
for the part of the year following the date of
the child’s return.
This treatment applies for all years until the
earlier of:
1. The year there is a determination that the
child is dead, or
2. The year the child would have reached
age 18.
Not a Qualifying Child Test
A child isn't your qualifying relative if the child is
your qualifying child or the qualifying child of
any other taxpayer.
Example 1. Your 22-year-old child, who is a
student, lives with you and meets all the tests to
be your qualifying child. This child isn't your
qualifying relative.
Example 2. Your 2-year-old child lives with
your parents and meets all the tests to be their
qualifying child. This child isn't your qualifying
relative.
Example 3. Your 30-year-old child lives
with you. This child isn’t a qualifying child be-
cause the age test isn’t met. This child may be
your qualifying relative if the gross income test
and the support test are met.
Example 4. Your 13-year-old grandchild
only lived with you for 5 months during the year.
Your grandchild isn’t your qualifying child be-
cause the residency test isn’t met. Your grand-
child may be your qualifying relative if the gross
income test and the support test are met.
Child of person not required to file a return.
A child isn't the qualifying child of any other tax-
payer and so may qualify as your qualifying rela-
tive if the child's parent (or other person for
whom the child is defined as a qualifying child)
isn't required to file an income tax return and ei-
ther:
• Doesn't file an income tax return, or
• Files a return only to get a refund of in-
come tax withheld or estimated tax paid.
Example 1—return not required. You
support an unrelated friend and your friend’s
3-year-old child, who lived with you all year in
your home. Your friend has no gross income,
isn't required to file a 2024 tax return, and
doesn't file a 2024 tax return. Both your friend
and your friend’s child are your qualifying rela-
tives if the support test is met.
Example 2—return filed to claim refund.
The facts are the same as in Example 1, except
your friend had wages of $1,500 during the year
and had income tax withheld from their wages.
Your friend files a return only to get a refund of
the income tax withheld and doesn't claim the
earned income credit or any other tax credits or
deductions. Both your friend and your friend’s
child are your qualifying relatives if the support
test is met.
Example 3—earned income credit
claimed. The facts are the same as in Exam-
ple 2, except your friend had wages of $8,000
during the year and claimed the earned income
credit. Your friend's child is the qualifying child
of another taxpayer (your friend), so you can't
claim your friend's child as your qualifying rela-
tive. Also, you can't claim your friend as your
qualifying relative because of the gross income
test explained later.
Child in Canada or Mexico. You may be able
to claim your child as a dependent even if the
child lives in Canada or Mexico. If the child
doesn't live with you, the child doesn't meet the
residency test to be your qualifying child. How-
ever, the child may still be your qualifying rela-
tive. If the persons the child does live with aren't
U.S. citizens and have no U.S. gross income,
those persons aren't “taxpayers,” so the child
isn't the qualifying child of any other taxpayer. If
the child isn't the qualifying child of any other
taxpayer, the child is your qualifying relative as
long as the gross income test and the support
test are met.
You can't claim as a dependent a child who
lives in a foreign country other than Canada or
Mexico, unless the child is a U.S. citizen, U.S.
resident alien, or U.S. national. There is an ex-
ception for certain adopted children who lived
with you all year. See Citizen or Resident Test,
earlier.
Example. You provide all the support of
your children, ages 6, 8, and 12, who live in
Mexico with your parent and have no income.
You are single and live in the United States.
Your parent isn't a U.S. citizen and has no U.S.
income, so your parent isn't a “taxpayer.” Your
children aren't your qualifying children because
they don't meet the residency test. But because
they aren't the qualifying children of any other
taxpayer, they may be your qualifying relatives
and you may be permitted to claim them as de-
pendents. You may also be able to claim your
parent as a dependent if the gross income and
support tests are met.
Member of Household or
Relationship Test
To meet this test, a person must either:
1. Live with you all year as a member of your
household, or
2. Be related to you in one of the ways listed
under Relatives who don't have to live with
you below.
If at any time during the year the person was
your spouse, that person can't be your qualify-
ing relative.
Relatives who don't have to live with you. A
person related to you in any of the following
ways doesn't have to live with you all year as a
member of your household to meet this test.
• Your child, stepchild, or foster child, or a
descendant of any of them (for example,
your grandchild). (A legally adopted child is
considered your child.)
• Your brother, sister, half brother, half sister,
stepbrother, or stepsister.
18 Publication 501 (2024)
• Your father, mother, grandparent, or other
direct ancestor, but not foster parent.
• Your stepfather or stepmother.
• A son or daughter of your brother or sister.
• A son or daughter of your half brother or
half sister.
• A brother or sister of your father or mother.
• Your son-in-law, daughter-in-law, fa-
ther-in-law, mother-in-law, brother-in-law,
or sister-in-law.
Any of these relationships that were established
by marriage aren't ended by death or divorce.
Example. In 2018, you and your spouse
began supporting your spouse’s unmarried pa-
rent, Gene. Your spouse died in 2023. Despite
your spouse’s death, Gene continues to meet
this test, even if Gene doesn't live with you. You
can claim Gene as a dependent if all other tests
are met, including the gross income and sup-
port tests.
Foster child. A foster child is an individual
who is placed with you by an authorized place-
ment agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Joint return. If you file a joint return, the per-
son can be related to either you or your spouse.
Also, the person doesn't need to be related to
the spouse who provides support.
For example, you provide more than half the
support of your spouse’s stepparent. Your spou-
se’s stepparent may be your qualifying relative
even if the stepparent doesn't live with you.
However, if you and your spouse file separate
returns, your spouse's stepparent can be your
qualifying relative only if the stepparent lives
with you all year as a member of your house-
hold.
Temporary absences. A person is considered
to live with you as a member of your household
during periods of time when one of you, or both,
is temporarily absent due to special circumstan-
ces, such as:
• Illness,
• Education,
• Business,
• Vacation,
• Military service, or
• Detention in a juvenile facility.
If the person is placed in a nursing home for
an indefinite period of time to receive constant
medical care, the absence may be considered
temporary.
Death or birth. A person who died during the
year, but lived with you as a member of your
household until death, will meet this test. The
same is true for a child who was born during the
year and lived with you as a member of your
household for the rest of the year. The test is
also met if a child lived with you as a member of
your household except for any required hospital
stay following birth. The test is also met for an
adopted or foster child if you adopted the per-
son in 2024, the person was lawfully placed
with you for legal adoption by you in 2024, or
the person was an eligible foster child placed
with you during 2024 and your main home was
the person’s main home for the entire time since
the person was adopted or placed with you in
2024.
If your dependent died during the year and
you otherwise qualify to claim that person as a
dependent, you can still claim that person as a
dependent.
Example. Your parent, who met the tests to
be your qualifying relative, died on January 15.
You can claim your parent as a dependent on
your return.
Local law violated. A person doesn't meet
this test if at any time during the year the rela-
tionship between you and that person violates
local law.
Example. Your significant other lived with
you as a member of your household all year.
However, your relationship violated the laws of
the state where you live because your signifi-
cant other was married to someone else. There-
fore, your significant other doesn't meet this test
and you can't claim them as a dependent.
Adopted child. An adopted child is always
treated as your own child. The term “adopted
child” includes a child who was lawfully placed
with you for legal adoption.
Cousin. Your cousin must live with you all year
as a member of your household to meet this
test.
Gross Income Test
To meet this test, a person's gross income for
the year must be less than $5,050.
Gross income defined. Gross income is all in-
come in the form of money, property, and serv-
ices that isn't exempt from tax.
In a manufacturing, merchandising, or min-
ing business, gross income is the total net sales
minus the cost of goods sold, plus any miscella-
neous income from the business.
Gross receipts from rental property are
gross income. Don't deduct taxes, repairs, or
other expenses to determine the gross income
from rental property.
Gross income includes a partner's share of
the gross (not net) partnership income.
Gross income also includes all taxable un-
employment compensation, taxable social se-
curity benefits, and certain amounts received as
scholarship and fellowship grants. Scholarships
received by degree candidates and used for tui-
tion, fees, supplies, books, and equipment re-
quired for particular courses aren’t generally in-
cluded in gross income. For more information
about scholarships, see chapter 1 of Pub. 970.
Disabled dependent working at sheltered
workshop. For purposes of the gross income
test, the gross income of an individual who is
permanently and totally disabled at any time
during the year doesn't include income for serv-
ices the individual performs at a sheltered work-
shop. The availability of medical care at the
workshop must be the main reason for the indi-
vidual's presence there. Also, the income must
come solely from activities at the workshop that
are incident to this medical care.
A “sheltered workshop” is a school that:
• Provides special instruction or training de-
signed to alleviate the disability of the indi-
vidual; and
• Is operated by certain tax-exempt organi-
zations or by a state, a U.S. territory, a po-
litical subdivision of a state or territory, the
United States, or the District of Columbia.
Permanently and totally disabled has the
same meaning here as under Qualifying Child,
earlier.
Support Test (To Be a Qualifying
Relative)
To meet this test, you must generally provide
more than half of a person's total support during
the calendar year.
However, if two or more persons provide
support, but no one person provides more than
half of a person's total support, see Multiple
Support Agreement, later.
How to determine if support test is met.
You figure whether you have provided more
than half of a person's total support by compar-
ing the amount you contributed to that person's
support with the entire amount of support that
person received from all sources. This includes
support the person provided from the person’s
own funds.
You may find Worksheet 2 helpful in figuring
whether you provided more than half of a per-
son's support.
Person's own funds not used for support. A
person's own funds aren't support unless they
are actually spent for support.
Example. Your parent received $2,400 in
social security benefits and $300 in interest,
paid $2,000 for lodging and $400 for recreation,
and put $300 in a savings account.
Even though your parent received a total of
$2,700 ($2,400 + $300), your parent spent only
$2,400 ($2,000 + $400) for your parent’s own
support. If you spent more than $2,400 for your
parent’s support and no other support was re-
ceived, you have provided more than half of
your parent’s support.
Child's wages used for own support. You
can't include in your contribution to your child's
support any support paid for by the child with
the child's own wages, even if you paid the wa-
ges.
Year support is provided. The year you pro-
vide the support is the year you pay for it, even if
you do so with borrowed money that you repay
in a later year.
If you use a fiscal year to report your income,
you must provide more than half of the depend-
ent's support for the calendar year in which your
fiscal year begins.
Armed Forces dependency allotments. The
part of the allotment contributed by the govern-
ment and the part taken out of your military pay
are both considered provided by you in figuring
whether you provide more than half of the sup-
port. If your allotment is used to support
persons other than those you name, you can
claim them as dependents if they otherwise
qualify.
Example. You are in the Armed Forces. You
authorize an allotment for your surviving parent
that your surviving parent uses to support them-
selves and their sibling. If the allotment provides
more than half of each person's support, you
can claim each of them as a dependent, if they
otherwise qualify, even though you authorize the
allotment only for your surviving parent.
Tax-exempt military quarters allowan-
ces. These allowances are treated the same
way as dependency allotments in figuring sup-
port. The allotment of pay and the tax-exempt
basic allowance for quarters are both consid-
ered as provided by you for support.
Tax-exempt income. In figuring a person's to-
tal support, include tax-exempt income, sav-
ings, and borrowed amounts used to support
that person. Tax-exempt income includes cer-
tain social security benefits, welfare benefits,
nontaxable life insurance proceeds, Armed
Forces family allotments, nontaxable pensions,
and tax-exempt interest.
Example 1. You provide $4,000 toward
your parent's support during the year. Your pa-
rent has earned income of $600, nontaxable so-
cial security benefits of $4,800, and tax-exempt
interest of $200, all of which your parent uses
for self-support. You can't claim your parent as a
dependent because the $4,000 you provide
isn't more than half of the total support of
$9,600 ($4,000 + $600 + $4,800 + $200).
Example 2. Your sibling takes out a student
loan of $2,500 and uses it to pay college tuition.
Your sibling is personally responsible for the
loan. You provide $2,000 toward their total sup-
port. You can't claim them as a dependent be-
cause you provide less than half of their sup-
port.
Social security benefits. If spouses each
receive benefits that are paid by one check
made out to both of them, half of the total paid
is considered to be for the support of each
spouse, unless they can show otherwise.
If a child receives social security benefits
and uses them toward their own support, the
benefits are considered as provided by the
child.
Support provided by the state (welfare,
food benefits, housing, etc.). Benefits provi-
ded by the state to a needy person are gener-
ally considered support provided by the state.
However, payments based on the needs of the
recipient won't be considered as used entirely
for that person's support if it is shown that part
of the payments weren't used for that purpose.
TANF and other governmental pay-
ments. Under proposed Treasury regulations,
if you received TANF payments or other similar
payments and used the payments to support
another person, those payments are considered
support you provided for that person, rather
than support provided by the government or
other third party.
Foster care. Payments you receive for the sup-
port of a foster child from a child placement
agency are considered support provided by the
agency. See Foster care payments and expen-
ses, earlier.
Home for the aged. If you make a lump-sum
advance payment to a home for the aged to
take care of your relative for life and the pay-
ment is based on that person's life expectancy,
the amount of support you provide each year is
the lump-sum payment divided by the relative's
life expectancy. The amount of support you pro-
vide also includes any other amounts you provi-
ded during the year.
Total Support
To figure if you provided more than half of a per-
son's support, you must first determine the total
support provided for that person. Total support
includes amounts spent to provide food, lodg-
ing, clothing, education, medical and dental
care, recreation, transportation, and similar ne-
cessities.
Generally, the amount of an item of support
is the amount of the expense incurred in provid-
ing that item. For lodging, the amount of support
is the fair rental value of the lodging.
Expenses not directly related to any one
member of a household, such as the cost of
food for the household, must be divided among
the members of the household.
Example 1. A married couple lives with
their two children and one of their parents. Their
parent gets social security benefits of $2,400,
which the parent spends for clothing, transpor-
tation, and recreation. The parent has no other
income. The married couple’s total food ex-
pense for the household is $5,200. They pay
the parent’s medical and drug expenses of
$1,200. The fair rental value of the lodging pro-
vided for the parent is $1,800 a year, based on
the cost of similar rooming facilities. Figure the
parent's total support as follows.
Fair rental value of lodging . . . . . . . . . . . . $ 1,800
Clothing, transportation, and
recreation . . . . . . . . . . . . . . . . . . . . . . . 2,400
Medical expenses . . . . . . . . . . . . . . . . . 1,200
Share of food (1/5 of $5,200) . . . . . . . . . . 1,040
Total support . . . . . . . . . . . . . . . $6,440
The support the married couple provide
($1,800 lodging + $1,200 medical expenses +
$1,040 food = $4,040) is more than half of the
parent's $6,440 total support.
Example 2. Your parents, Aubrey and Bai-
ley, live with you, your spouse, and your two
children in a house you own. The fair rental
value of your parents' share of the lodging is
$2,000 a year ($1,000 each), which includes
furnishings and utilities. Aubrey receives a non-
taxable pension of $4,200, which Aubrey
spends equally between Aubrey and Bailey for
items of support such as clothing, transporta-
tion, and recreation. Your total food expense for
the household is $6,000. Your heat and utility
bills amount to $1,200. Bailey has hospital and
medical expenses of $600, which you pay dur-
ing the year. Figure your parents' total support
as follows.
Support provided Aubrey Bailey
Fair rental value of lodging . . . . $1,000 $1,000
Pension spent for their
support . . . . . . . . . . . . . . . . . 2,100 2,100
Share of food (1/6 of
$6,000) . . . . . . . . . . . . . . . . . 1,000 1,000
Medical expenses for Bailey . . . 600
Parents' total support . . . . $4,100 $4,700
You must apply the support test separately
to each parent. You provide $2,000 ($1,000
lodging + $1,000 food) of Aubrey's total support
of $4,100—less than half. You provide $2,600 to
Bailey ($1,000 lodging + $1,000 food + $600
medical)—more than half of Bailey’s support of
$4,700. You meet the support test for Bailey, but
not for Aubrey. Heat and utility costs are inclu-
ded in the fair rental value of the lodging, so
these aren't considered separately.
Lodging. If you provide a person with lodging,
you are considered to provide support equal to
the fair rental value of the room, apartment,
house, or other shelter in which the person
lives. Fair rental value includes a reasonable al-
lowance for the use of furniture and appliances,
and for heat and other utilities that are provided.
Fair rental value defined. Fair rental value
is the amount you could reasonably expect to
receive from a stranger for the same kind of
lodging. It is used instead of actual expenses
such as taxes, interest, depreciation, paint, in-
surance, utilities, and the cost of furniture and
appliances. In some cases, fair rental value may
be equal to the rent paid.
If you provide the total lodging, the amount
of support you provide is the fair rental value of
the room the person uses, or a share of the fair
rental value of the entire dwelling if the person
has use of your entire home. If you don't provide
the total lodging, the total fair rental value must
be divided depending on how much of the total
lodging you provide. If you provide only a part
and the person supplies the rest, the fair rental
value must be divided between both of you ac-
cording to the amount each provides.
Example. Your parents live rent free in a
house you own. It has a fair rental value of
$5,400 a year furnished, which includes a fair
rental value of $3,600 for the house and $1,800
for the furniture. This doesn't include heat and
utilities. The house is completely furnished with
furniture belonging to your parents. You pay
$600 for their utility bills. Utilities aren't usually
included in rent for houses in the area where
your parents live. Therefore, you consider the
total fair rental value of the lodging to be $6,000
($3,600 fair rental value of the unfurnished
house + $1,800 allowance for the furnishings
provided by your parents + $600 cost of utilities)
of which you are considered to provide $4,200
($3,600 + $600).
Person living in their own home. The to-
tal fair rental value of a person's home that the
20 Publication 501 (2024)
person owns is considered support contributed
by that person.
Living with someone rent free. If you live
with a person rent free in that person’s home,
you must reduce the amount you provide for
support of that person by the fair rental value of
lodging the person provides you.
Property. Property provided as support is
measured by its fair market value. Fair market
value is the price that property would sell for on
the open market. It is the price that would be
agreed upon between a willing buyer and a will-
ing seller, with neither being required to act, and
both having reasonable knowledge of the rele-
vant facts.
Capital expenses. Capital items, such as
furniture, appliances, and cars, bought for a per-
son during the year can be included in total sup-
port under certain circumstances.
The following examples show when a capital
item is or isn't support.
Example 1. You buy a $200 power lawn
mower for your 13-year-old child. The child is
given the duty of keeping the lawn trimmed. Be-
cause the lawn mower benefits all members of
the household, don't include the cost of the
lawn mower in the support of your child.
Example 2. You buy a $150 television set
as a birthday present for your 12-year-old child.
The television set is placed in your child's bed-
room. You can include the cost of the television
set in the support of your child.
Example 3. You pay $5,000 for a car and
register it in your name. You and your
17-year-old child use the car equally. Because
you own the car and don't give it to your child
but merely let your child use it, don't include the
cost of the car in your child's total support. How-
ever, you can include in your child's support
your out-of-pocket expenses of operating the
car for your child’s benefit.
Example 4. Your 17-year-old child, using
personal funds, buys a car for $4,500. You pro-
vide the rest of your child's support—$4,000.
Because the car is bought and owned by your
child, the car's fair market value ($4,500) must
be included in your child’s support. Your child
has provided more than half of their own total
support of $8,500 ($4,500 + $4,000), so this
child isn't your qualifying child. You didn't pro-
vide more than half of the child’s total support,
so the child isn't your qualifying relative. You
can't claim this child as a dependent.
Medical insurance premiums. Medical insur-
ance premiums you pay, including premiums for
supplementary Medicare coverage, are inclu-
ded in the support you provide.
Medical insurance benefits. Medical in-
surance benefits, including basic and supple-
mentary Medicare benefits, aren't part of sup-
port.
Tuition payments and allowances under the
GI Bill. Amounts veterans receive under the GI
Bill for tuition payments and allowances while
they attend school are included in total support.
Example. During the year, your child re-
ceives $2,200 from the government under the
GI Bill. Your child uses this amount for their edu-
cation. You provide the rest of your child’s sup-
port—$2,000. Because GI benefits are included
in total support, your child’s total support is
$4,200 ($2,200 + $2,000). You haven't provided
more than half of your child’s support.
Childcare expenses. If you pay someone to
provide child or dependent care, you can in-
clude these payments in the amount you provi-
ded for the support of your child or disabled de-
pendent, even if you claim a credit for the
payments. For information on the credit, see
Pub. 503.
Other support items. Other items may be
considered as support depending on the facts
in each case.
Don't Include in Total Support
The following items aren't included in total sup-
port.
1. Federal, state, and local income taxes
paid by persons from their own income.
2. Social security and Medicare taxes paid
by persons from their own income.
3. Life insurance premiums.
4. Funeral expenses.
5. Scholarships received by your child if your
child is a student.
6. Survivors' and Dependents' Educational
Assistance payments used for the support
of the child who receives them.
Multiple Support Agreement
Sometimes no one provides more than half of
the support of a person. Instead, two or more
persons, each of whom would be able to claim
the person as a dependent but for the support
test, together provide more than half of the per-
son's support.
When this happens, you can agree that any
one of you who individually provides more than
10% of the person's support, but only one, can
claim that person as a dependent. Each of the
others must sign a statement agreeing not to
claim the person as a dependent for that year.
The person who claims the person as a de-
pendent must keep these signed statements for
their own records. A multiple support declara-
tion identifying each of the others who agreed
not to claim the person as a dependent must be
attached to the return of the person claiming the
person as a dependent. Form 2120, Multiple
Support Declaration, can be used for this pur-
pose.
You can claim someone as a dependent un-
der a multiple support agreement for someone
related to you or for someone who lived with
you all year as a member of your household.
Example 1. You, and your siblings, Sam,
Bobbi, and Dani, provide the entire support of
your parent for the year. You provide 45%, Sam
provides 35%, and Bobbi and Dani each pro-
vide 10%. Either you or Sam can claim your pa-
rent as a dependent; the one who doesn’t must
sign a statement agreeing not to claim your pa-
rent as a dependent. The one who claims your
parent as a dependent must attach Form 2120,
or a similar declaration, to their return and must
keep the statement signed by the other for their
records. Because neither Bobbi nor Dani pro-
vides more than 10% of the support, neither can
claim your parent as a dependent and neither
has to sign a statement.
Example 2. You and your sibling each pro-
vide 20% of your parent's support for the year.
The remaining 60% of your parent’s support is
provided equally by two persons who are unre-
lated. Your parent doesn't live with them. Be-
cause more than half of your parent’s support is
provided by persons who can't claim your pa-
rent as a dependent, no one can claim your pa-
rent as a dependent.
Example 3. Your parent lives with you and
receives 25% of their support from social secur-
ity, 40% from you, 24% from a relative, and 11%
from a friend. Either you or the relative can
claim your parent as a dependent if the other
signs a statement agreeing not to. The one who
claims your parent as a dependent must attach
Form 2120, or a similar declaration, to your pa-
rent’s return and must keep for your parent’s re-
cords the signed statement from the one agree-
ing not to claim your parent as a dependent.
Support Test for Children of
Divorced or Separated Parents (or
Parents Who Live Apart)
In most cases, a child of divorced or separated
parents (or parents who live apart) will be a
qualifying child of one of the parents. See Chil-
dren of divorced or separated parents (or pa-
rents who live apart) under Qualifying Child,
earlier. However, if the child doesn't meet the re-
quirements to be a qualifying child of either pa-
rent, the child may be a qualifying relative of
one of the parents. In that case, the following
rules must be used in applying the support test.
A child who doesn’t meet the requirements
to be a qualifying child of either parent will be
treated as the qualifying relative of the child’s
noncustodial parent if all four of the following
statements are true.
1. The parents:
a. Are divorced or legally separated un-
der a decree of divorce or separate
maintenance;
b. Are separated under a written separa-
tion agreement; or
c. Lived apart at all times during the last
6 months of the year, whether or not
they are or were married.
2. The child received over half of the child’s
support for the year from the parents (and
the rules on multiple support agreements,
explained earlier, don't apply).
3. The child is in the custody of one or both
parents for more than half of the year.
4. Either of the following statements is true.
a. The custodial parent signs a written
declaration, discussed later, that they
won't claim the child as a dependent
for the year, and the noncustodial pa-
rent attaches this written declaration
to their return. (If the decree or agree-
ment went into effect after 1984 and
before 2009, see Post-1984 and
pre-2009 divorce decree or separa-
tion agreement, later. If the decree or
agreement went into effect after 2008,
see Post-2008 divorce decree or sep-
aration agreement, later.)
b. A pre-1985 decree of divorce or sepa-
rate maintenance or written separa-
tion agreement that applies to 2024
states that the noncustodial parent
can claim the child as a dependent,
the decree or agreement wasn't
changed after 1984 to say the non-
custodial parent can't claim the child
as a dependent, and the noncustodial
parent provides at least $600 for the
child's support during the year.
Custodial parent and noncustodial parent.
The custodial parent is the parent with whom
the child lived for the greater number of nights
during the year. The other parent is the noncus-
todial parent. The term “parent” means a biolog-
ical or adoptive parent of an individual. It
doesn’t include a stepparent or foster parent un-
less that person has adopted the individual.
If the parents divorced or separated during
the year and the child lived with both parents
before the separation, the custodial parent is
the one with whom the child lived for the greater
number of nights during the rest of the year.
A child is treated as living with a parent for a
night if the child sleeps:
• At that parent's home, whether or not the
parent is present; or
• In the company of the parent, when the
child doesn't sleep at a parent's home (for
example, the parent and child are on vaca-
tion together).
Equal number of nights. If the child lived
with each parent for an equal number of nights
during the year, the custodial parent is the pa-
rent with the higher AGI.
December 31. The night of December 31 is
treated as part of the year in which it begins. For
example, the night of December 31, 2024, is
treated as part of 2024.
Emancipated child. If a child is emancipa-
ted under state law, the child is not under the
custody of either parent and time lived with a
parent after emancipation does not count for
purposes of determining who is the custodial
parent.
Absences. If a child wasn't with either pa-
rent on a particular night (because, for example,
the child was staying at a friend's house), the
child is treated as living with the parent with
whom the child normally would have lived for
that night. But if it can't be determined with
which parent the child normally would have
lived or if the child wouldn't have lived with ei-
ther parent that night, the child is treated as not
living with either parent that night.
Parent works at night. If, due to a parent's
nighttime work schedule, a child lives for a
greater number of days, but not nights, with the
parent who works at night, that parent is treated
as the custodial parent. On a school day, the
child is treated as living at the primary resi-
dence registered with the school.
Written declaration. The custodial parent
must use either Form 8332 or a similar state-
ment (containing the same information required
by the form) to make the written declaration to
release a claim to an exemption for a child to
the noncustodial parent. Although the exemp-
tion amount is zero for tax year 2024, this re-
lease allows the noncustodial parent to claim
the child tax credit, credit for other dependents,
or additional child tax credit, if applicable,
based on the child being a qualifying child. The
noncustodial parent must attach a copy of the
form or statement to their tax return.
The release can be for 1 year, for a number
of specified years (for example, alternate
years), or for all future years, as specified in the
declaration.
Post-1984 and pre-2009 divorce decree
or separation agreement. If the divorce de-
cree or separation agreement went into effect
after 1984 and before 2009, the noncustodial
parent may be able to attach certain pages from
the decree or agreement instead of Form 8332.
The decree or agreement must state all three of
the following.
1. The noncustodial parent can claim the
child as a dependent without regard to any
condition, such as payment of support.
2. The custodial parent won't claim the child
as a dependent for the year.
3. The years for which the noncustodial pa-
rent, rather than the custodial parent, can
claim the child as a dependent.
The noncustodial parent must attach all of
the following pages of the decree or agreement
to their tax return.
• The cover page (write the other parent's
SSN on this page).
• The pages that include all of the informa-
tion identified in items (1) through (3)
above.
• The signature page with the other parent's
signature and the date of the agreement.
Post-2008 divorce decree or separation
agreement. The noncustodial parent can't at-
tach pages from the decree or agreement to the
tax return instead of Form 8332 if the decree or
agreement went into effect after 2008. The cus-
todial parent must sign either Form 8332 or a
similar statement whose only purpose is to re-
lease the custodial parent's claim to an exemp-
tion, and the noncustodial parent must attach a
copy to their return. The form or statement must
release the custodial parent's claim to the child
without any conditions. For example, the re-
lease must not depend on the noncustodial pa-
rent paying support.
The noncustodial parent must attach
the required information even if it was
filed with a return in an earlier year.
Revocation of release of claim to an ex-
emption. The custodial parent can revoke a re-
lease of claim to an exemption that they previ-
ously released to the noncustodial parent. For
the revocation to be effective for 2024, the cus-
todial parent must have given (or made reason-
able efforts to give) written notice of the revoca-
tion to the noncustodial parent in 2023 or
earlier. The custodial parent can use Part III of
Form 8332 for this purpose and must attach a
copy of the revocation to their return for each
tax year the custodial parent claims the child as
a dependent as a result of the revocation.
Remarried parent. If you remarry, the support
provided by your new spouse is treated as pro-
vided by you.
Child support under pre-1985 agreement.
All child support payments actually received
from the noncustodial parent under a pre-1985
agreement are considered used for the support
of the child.
Example. Under a pre-1985 agreement,
the noncustodial parent provides $1,200 for the
child's support. This amount is considered sup-
port provided by the noncustodial parent even if
the $1,200 was actually spent on things other
than support.
Alimony. Payments to a spouse that are ali-
mony or separate maintenance payments, or
similar payments from an estate or trust, aren't
treated as a payment for the support of a de-
pendent.
Parents who never married. This special rule
for divorced or separated parents also applies
to parents who never married and lived apart at
all times during the last 6 months of the year.
Multiple support agreement. If the support of
the child is determined under a multiple support
agreement, this special support test for di-
vorced or separated parents (or parents who
live apart) doesn't apply.
Social Security Numbers
(SSNs) for Dependents
You must show the SSN of any dependent you
list in the Dependents section of your Form
1040 or 1040-SR.
If you don't show the dependent's SSN
when required or if you show an incor-
rect SSN, certain tax benefits may be
disallowed.
No SSN. If a person whom you expect to claim
as a dependent on your return doesn't have an
SSN, either you or that person should apply for
an SSN as soon as possible by filing Form
SS-5, Application for a Social Security Card,
with the Social Security Administration (SSA).
You can get Form SS-5 online at SSA.gov/
forms/ss-5.pdf or at your local SSA office.CAUTION
!CAUTION
!
22 Publication 501 (2024)
It usually takes about 2 weeks to get an SSN
once the SSA has all the information it needs. If
you don't have a required SSN by the filing due
date, you can file Form 4868, Application for
Automatic Extension of Time To File U.S. Indi-
vidual Income Tax Return, for an extension of
time to file.
Born and died in 2024. If your child was
born and died in 2024, and you don't have an
SSN for the child, you may attach a copy of the
child's birth certificate, death certificate, or hos-
pital records instead. The document must show
the child was born alive. If you do this, enter
“DIED” in column (2) of the Dependents section
of your Form 1040 or 1040-SR.
Alien or adoptee with no SSN. If your de-
pendent doesn't have and can't get an SSN,
you must show the ITIN or adoption taxpayer
identification number (ATIN) instead of an SSN.
Taxpayer identification numbers for ali-
ens. If your dependent is a resident or nonresi-
dent alien who doesn't have and isn't eligible to
get an SSN, your dependent must apply for an
ITIN. For details on how to apply, see Form
W-7, Application for IRS Individual Taxpayer
Identification Number.
Taxpayer identification numbers for
adoptees. If you have a child who was placed
with you by an authorized placement agency,
you may be able to claim the child as a depend-
ent. However, if you can't get an SSN or an ITIN
for the child, you must get an ATIN for the child
from the IRS. See Form W-7A, Application for
Taxpayer Identification Number for Pending U.S.
Adoptions, for details.
Standard Deduction
Most taxpayers have a choice of either taking a
standard deduction or itemizing their deduc-
tions. If you have a choice, you can use the
method that gives you the lower tax.
The standard deduction is a dollar amount
that reduces your taxable income. It is a benefit
that eliminates the need for many taxpayers to
itemize actual deductions, such as medical ex-
penses, charitable contributions, and taxes, on
Schedule A (Form 1040). The standard deduc-
tion is higher for taxpayers who:
• Are 65 or older, or
• Are blind.
You benefit from the standard deduc-
tion if your standard deduction is more
than the total of your allowable itemized
deductions.
Persons not eligible for the standard de-
duction. Your standard deduction is zero and
you should itemize any deductions you have if:
1. Your filing status is married filing sepa-
rately, and your spouse itemizes deduc-
tions on their return;
2. You are filing a tax return for a short tax
year because of a change in your annual
accounting period; or
3. You are a nonresident or dual-status alien
during the year. You are considered aTIP
dual-status alien if you were both a non-
resident and resident alien during the year.
If you are a nonresident alien who is married to
a U.S. citizen or resident alien at the end of the
year, you can choose to be treated as a U.S.
resident (see Pub. 519). If you make this choice,
you can take the standard deduction.
If you can be claimed as a dependent
on another person's return (such as
your parents' return), your standard de-
duction may be limited. See Standard Deduc-
tion for Dependents, later.
Standard Deduction Amount
The standard deduction amount depends on
your filing status, whether you are 65 or older or
blind, and whether another taxpayer can claim
you as a dependent. Generally, the standard
deduction amounts are adjusted each year for
inflation. The standard deduction amounts for
most people are shown in Table 6.
Decedent's final return. The standard deduc-
tion for a decedent's final tax return is the same
as it would have been had the decedent contin-
ued to live. However, if the decedent wasn't 65
or older at the time of death, the higher stand-
ard deduction for age can't be claimed.
Higher Standard Deduction for
Age (65 or Older)
If you are age 65 or older on the last day of the
year and don't itemize deductions, you are enti-
tled to a higher standard deduction. You are
considered 65 on the day before your 65th birth-
day. Therefore, you can take a higher standard
deduction for 2024 if you were born before Jan-
uary 2, 1960.
Use Table 7 to figure the standard deduction
amount.
Death of taxpayer. If you are preparing a re-
turn for someone who died in 2024, consider
the taxpayer to be 65 or older at the end of 2024
only if the taxpayer was 65 or older at the time
of death. Even if the taxpayer was born before
January 2, 1960, the taxpayer isn't considered
65 or older at the end of 2024 unless the tax-
payer was 65 or older at the time of death.
A person is considered to reach age 65 on
the day before the person’s 65th birthday.
Higher Standard Deduction for
Blindness
If you are blind on the last day of the year and
you don't itemize deductions, you are entitled to
a higher standard deduction.
Not totally blind. If you aren't totally blind, you
must get a certified statement from an eye doc-
tor (ophthalmologist or optometrist) stating that:
1. You can't see better than 20/200 in the
better eye with glasses or contact lenses,
or
2. Your field of vision is 20 degrees or less.CAUTION
!
If your eye condition isn't likely to improve
beyond these limits, the statement should in-
clude this fact. Keep the statement in your re-
cords.
If your vision can be corrected beyond these
limits only by contact lenses that you can wear
only briefly because of pain, infection, or ulcers,
you can take the higher standard deduction for
blindness if you otherwise qualify.
Spouse 65 or Older or Blind
You can take the higher standard deduction if
your spouse is age 65 or older or blind and:
1. You file a joint return, or
2. You file a separate return and your spouse
had no gross income and can't be claimed
as a dependent by another taxpayer.
Death of spouse. If your spouse died in 2024
before reaching age 65, you can't take a higher
standard deduction because of your spouse.
Even if your spouse was born before January 2,
1960, your spouse isn’t considered 65 or older
at the end of 2024 unless your spouse was 65
or older at the time of death.
A person is considered to reach age 65 on
the day before the person’s 65th birthday.
Example. Your spouse was born on Febru-
ary 14, 1959, and died on February 13, 2024.
Your spouse is considered age 65 at the time of
death. However, if your spouse died on Febru-
ary 12, 2024, your spouse isn't considered age
65 at the time of death and isn't 65 or older at
the end of 2024.
You can't claim the higher standard de-
duction for an individual other than
yourself and your spouse.
Examples
The following examples illustrate how to deter-
mine your standard deduction using Table 6 and
Table 7.
Example 1. A married couple is filing a joint
return for 2024. Both are under age 65. Neither
is blind, and neither can be claimed as a de-
pendent. They decide not to itemize their de-
ductions. They use Table 6. Their standard de-
duction is $29,200.
Example 2. The facts are the same as in
Example 1, except that one of the spouses is
blind at the end of 2024. They use Table 7.
Their standard deduction is $30,750.
Example 3. A married couple is filing a joint
return for 2024. Both are over age 65. Neither is
blind, and neither can be claimed as a depend-
ent. If they don't itemize deductions, they use
Table 7. Their standard deduction is $32,300.
Standard Deduction for
Dependents
The standard deduction for an individual who
can be claimed as a dependent on another per-
son's tax return is generally limited to the
greater of:CAUTION
!
1. $1,300, or
2. The individual's earned income for the
year plus $450 (but not more than the reg-
ular standard deduction amount, generally
$14,600).
However, if the individual is 65 or older or blind,
the standard deduction may be higher.
If you (or your spouse if filing jointly) can be
claimed as a dependent on someone else's re-
turn, use Table 8 to determine your standard de-
duction.
Earned income defined. Earned income
is salaries, wages, tips, professional fees, and
other amounts received as pay for work you ac-
tually perform.
For purposes of the standard deduction,
earned income also includes any part of a taxa-
ble scholarship or fellowship grant. See chap-
ter 1 of Pub. 970 for more information on what
qualifies as a scholarship or fellowship grant.
Example 1. You are 16 years old and sin-
gle. Your parents can claim you as a dependent
on their 2024 tax return. You have interest in-
come of $780 and wages of $150. You have no
itemized deductions and use Table 8 to find
your standard deduction. You enter $150
(earned income) on line 1, $600 ($150 + $450)
on line 3, $1,300 (the larger of $600 and
$1,300) on line 5, and $14,600 on line 6. Your
standard deduction, on line 7a, is $1,300 (the
smaller of $1,300 and $14,600).
Example 2. You are a 22-year-old college
student and can be claimed as a dependent on
your parents' 2024 tax return. You are married
filing a separate return. Your spouse doesn't
itemize deductions. You have $1,500 in interest
income and wages of $3,800 and no itemized
deductions. You find your standard deduction
by using Table 8. You enter earned income of
$3,800 on line 1. You add lines 1 and 2 and en-
ter $4,250 on line 3. On line 5, you enter
$4,250, the larger of lines 3 and 4. Because you
are married filing a separate return, you enter
$14,600 on line 6. On line 7a, you enter $4,250
as the standard deduction amount because it is
smaller than $14,600, the amount on line 6.
Example 3. You are single and can be
claimed as a dependent on your parents' 2024
tax return. You are 18 years old and blind, and
have interest income of $1,300, wages of
$2,900, and no itemized deductions. You use
Table 8 to find the standard deduction amount.
You enter wages of $2,900 on line 1 and add
lines 1 and 2 and enter $3,350 on line 3. On
line 5, you enter $3,350, the larger of lines 3
and 4. Because you are single, you enter
$14,600 on line 6 and $3,350 on line 7a. This is
the smaller of the amounts on lines 5 and 6. Be-
cause you checked one box in the top part of
the worksheet, you enter $1,950 on line 7b, then
add the amounts on lines 7a and 7b and enter
the standard deduction amount of $5,300 on
line 7c.
Example 4. You are 18 years old and single
and can be claimed as a dependent on your pa-
rents’ 2024 tax return. You have wages of
$7,000, interest income of $500, a business
loss of $3,000, and no itemized deductions. You
use Table 8 to figure the standard deduction
amount. You enter $4,000 ($7,000 − $3,000) on
line 1, add lines 1 and 2, and enter $4,450 on
line 3. On line 5, you enter $4,450, the larger of
lines 3 and 4, and, because you are single,
$14,600 on line 6. On line 7a, you enter $4,450
as the standard deduction amount because it is
smaller than $14,600, the amount on line 6.
Who Should Itemize
You should itemize deductions if your total de-
ductions are more than the standard deduction
amount. Also, you should itemize if you don't
qualify for the standard deduction, as dis-
cussed, earlier, under Persons not eligible for
the standard deduction.
You should first figure your itemized deduc-
tions and compare that amount to your standard
deduction to make sure you are using the
method that gives you the greater benefit.
When to itemize. You may benefit from
itemizing your deductions on Schedule A (Form
1040) if you:
1. Don't qualify for the standard deduction,
2. Had large uninsured medical and dental
expenses during the year,
3. Paid interest and taxes on your home,
4. Had large uninsured casualty or theft los-
ses,
5. Made large contributions to qualified chari-
ties, or
6. Have total itemized deductions that are
more than the standard deduction to which
you are otherwise entitled.
If you decide to itemize your deductions,
complete Schedule A (Form 1040) and attach it
to your Form 1040 or 1040-SR. Enter the
amount from Schedule A (Form 1040), line 17,
on Form 1040 or 1040-SR, line 12.
Electing to itemize for state tax or other
purposes. Even if your itemized deductions
are less than your standard deduction, you can
elect to itemize deductions on your federal re-
turn rather than take the standard deduction.
You may want to do this if, for example, the tax
benefit of itemizing your deductions on your
state tax return is greater than the tax benefit
you lose on your federal return by not taking the
standard deduction. To make this election, you
must check the box on line 18 of Schedule A
(Form 1040).
Changing your mind. If you don't itemize your
deductions and later find that you should have
itemized—or if you itemize your deductions and
later find you shouldn't have—you can change
your return by filing Form 1040-X.
Married persons who filed separate re-
turns. You can change methods of taking de-
ductions only if you and your spouse both make
the same changes. Both of you must file a con-
sent to assessment for any additional tax either
one may owe as a result of the change.
You and your spouse can use the method
that gives you the lower total tax, even though
one of you may pay more tax than you would
have paid by using the other method. You both
must use the same method of claiming deduc-
tions. If one itemizes deductions, the other
should itemize because the other spouse won't
qualify for the standard deduction. See Persons
not eligible for the standard deduction, earlier.
2024 Standard
Deduction Tables
If you are married filing a separate re-
turn and your spouse itemizes deduc-
tions, or if you are a dual-status alien,
you can't take the standard deduction even if
you were born before January 2, 1960, or are
blind.CAUTION
!
Standard Deduction Chart for Most People*Table 6.
IF your filing status is... YOUR standard deduction is...
Single or Married filing separately $14,600
Married filing jointly or Qualifying surviving spouse 29,200
Head of household 21,900
* Don't use this chart if you were born before January 2, 1960, 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.
24 Publication 501 (2024)
Standard Deduction Chart for People Born Before January 2, 1960, or Who Are Blind*Table 7.
Check the correct number of boxes below. Then go to the chart.
You: Born before January 2, 1960 Blind
Your spouse: Born before January 2, 1960 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...
Single 1 $16,550
2 18,500
Married filing jointly
1 $30,750
2 32,300
3 33,850
4 35,400
Qualifying surviving spouse 1 $30,750
2 32,300
Married filing separately**
1 $16,150
2 17,700
3 19,250
4 20,800
Head of household 1 $23,850
2 25,800
* 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.
Standard Deduction Worksheet for Dependents
Use this worksheet only if someone else can claim you (or your spouse if
filing jointly) as a dependent.
Table 8.
Keep for Your Records
Check the correct number of boxes below. Then go to the worksheet.
You: Born before January 2, 1960 Blind
Your spouse: Born before January 2, 1960 Blind
Total number of boxes you checked
1. Enter your earned income (defined below). If none, enter -0-. 1.
2. Additional amount. 2. $450
3. Add lines 1 and 2. 3.
4. Minimum standard deduction. 4. $1,300
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—$14,600
• Married filing jointly—$29,200
• Head of household—$21,900
6.
7. Standard deduction.
a. Enter the smaller of line 5 or line 6. If born after January 1, 1960, and not blind, stop here. This is your
standard deduction. Otherwise, go on to line 7b. 7a.
b. If born before January 2, 1960, or blind, multiply $1,950 ($1,550 if married) by the number in the box above. 7b.
c. Add lines 7a and 7b. This is your standard deduction for 2024. 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.
How To Get Tax Help
If you have questions about a tax issue; need
help preparing your tax return; or want to down-
load free publications, forms, or instructions, go
to IRS.gov to find resources that can help you
right away.
Preparing and filing your tax return. After
receiving all your wage and earnings state-
ments (Forms W-2, W-2G, 1099-R, 1099-MISC,
1099-NEC, etc.); unemployment compensation
statements (by mail or in a digital format) or
other government payment statements (Form
1099-G); and interest, dividend, and retirement
statements from banks and investment firms
(Forms 1099), you have several options to
choose from to prepare and file your tax return.
You can prepare the tax return yourself, see if
you qualify for free tax preparation, or hire a tax
professional to prepare your return.
Free options for tax preparation. Your op-
tions for preparing and filing your return online
or in your local community, if you qualify, include
the following.
• Direct File. Direct File is a permanent op-
tion to file individual federal tax returns on-
line—for free—directly and securely with
the IRS. Direct File is an option for
taxpayers in participating states who have
relatively simple tax returns reporting cer-
tain types of income and claiming certain
credits and deductions. While Direct File
doesn't prepare state returns, if you live in
a participating state, Direct File guides you
to a state-supported tool you can use to
prepare and file your state tax return for
free. Go to IRS.gov/DirectFile for more in-
formation, program updates, and fre-
quently asked questions.
• Free File. This program lets you prepare
and file your federal individual income tax
return for free using software or Free File
Fillable Forms. However, state tax prepara-
tion may not be available through Free File.
Go to IRS.gov/FreeFile to see if you qualify
for free online federal tax preparation, e-fil-
ing, and direct deposit or payment options.
• VITA. The Volunteer Income Tax Assis-
tance (VITA) program offers free tax help to
people with low-to-moderate incomes, per-
sons with disabilities, and limited-Eng-
lish-speaking taxpayers who need help
preparing their own tax returns. Go to
IRS.gov/VITA, download the free IRS2Go
app, or call 800-906-9887 for information
on free tax return preparation.
• TCE. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all
taxpayers, particularly those who are 60
years of age and older. TCE volunteers
specialize in answering questions about
pensions and retirement-related issues
unique to seniors. Go to IRS.gov/TCE or
download the free IRS2Go app for informa-
tion on free tax return preparation.
• MilTax. Members of the U.S. Armed
Forces and qualified veterans may use Mil-
Tax, a free tax service offered by the De-
partment of Defense through Military One-
Source. For more information, go to
MilitaryOneSource (MilitaryOneSource.mil/
MilTax).
Also, the IRS offers Free Fillable Forms,
which can be completed online and then
e-filed regardless of income.
Using online tools to help prepare your re-
turn. Go to IRS.gov/Tools for the following.
• IRS.gov/DirectFile offers an Eligibility
Checker to help you determine if Direct File
is the right choice for your tax filing needs.
• The Earned Income Tax Credit Assistant
(IRS.gov/EITCAssistant) determines if
you’re eligible for the earned income credit
(EIC).
• The Online EIN Application (IRS.gov/EIN)
helps you get an employer identification
number (EIN) at no cost.
• The Tax Withholding Estimator (IRS.gov/
W4App) makes it easier for you to estimate
the federal income tax you want your em-
ployer to withhold from your paycheck.
26 Publication 501 (2024)
This is tax withholding. See how your with-
holding affects your refund, take-home pay,
or tax due.
• The First-Time Homebuyer Credit Account
Look-up (IRS.gov/HomeBuyer) tool pro-
vides information on your repayments and
account balance.
• The Sales Tax Deduction Calculator
(IRS.gov/SalesTax) figures the amount you
can claim if you itemize deductions on
Schedule A (Form 1040).
Getting answers to your tax ques-
tions. On IRS.gov, you can get
up-to-date information on current
events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you
get answers to some of the most common
tax questions.
• IRS.gov/ITA: The Interactive Tax Assistant,
a tool that will ask you questions and,
based on your input, provide answers on a
number of tax topics.
• IRS.gov/Forms: Find forms, instructions,
and publications. You will find details on
the most recent tax changes and interac-
tive links to help you find answers to your
questions.
• You may also be able to access tax infor-
mation in your e-filing software.
Need someone to prepare your tax return?
There are various types of tax return preparers,
including enrolled agents, certified public ac-
countants (CPAs), accountants, and many oth-
ers who don’t have professional credentials. If
you choose to have someone prepare your tax
return, choose that preparer wisely. A paid tax
preparer is:
• Primarily responsible for the overall sub-
stantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer tax iden-
tification number (PTIN).
Although the tax preparer always signs
the return, you're ultimately responsible
for providing all the information re-
quired for the preparer to accurately prepare
your return and for the accuracy of every item
reported on the return. Anyone paid to prepare
tax returns for others should have a thorough
understanding of tax matters. For more informa-
tion on how to choose a tax preparer, go to Tips
for Choosing a Tax Preparer on IRS.gov.
Employers can register to use Business
Services Online. The Social Security Adminis-
tration (SSA) offers online service at SSA.gov/
employer for fast, free, and secure W-2 filing op-
tions to CPAs, accountants, enrolled agents,
and individuals who process Form W-2, Wage
and Tax Statement; and Form W-2c, Corrected
Wage and Tax Statement.
Business tax account. If you are a sole pro-
prietor, a partnership, or an S corporation, you
can view your tax information on record with the
IRS and do more with a business tax account.
Go to IRS.gov/businessaccount for more infor-
mation.CAUTION
!
IRS social media. Go to IRS.gov/SocialMedia
to see the various social media tools the IRS
uses to share the latest information on tax
changes, scam alerts, initiatives, products, and
services. At the IRS, privacy and security are
our highest priority. We use these tools to share
public information with you. Don’t post your so-
cial security number (SSN) or other confidential
information on social media sites. Always pro-
tect your identity when using any social net-
working site.
The following IRS YouTube channels provide
short, informative videos on various tax-related
topics in English, Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Online tax information in other languages.
You can find information on IRS.gov/
MyLanguage if English isn’t your native lan-
guage.
Free Over-the-Phone Interpreter (OPI) Serv-
ice. The IRS is committed to serving taxpayers
with limited-English proficiency (LEP) by offer-
ing OPI services. The OPI Service is a federally
funded program and is available at Taxpayer
Assistance Centers (TACs), most IRS offices,
and every VITA/TCE tax return site. The OPI
Service is accessible in more than 350 lan-
guages.
Accessibility Helpline available for taxpay-
ers with disabilities. Taxpayers who need in-
formation about accessibility services can call
833-690-0598. The Accessibility Helpline can
answer questions related to current and future
accessibility products and services available in
alternative media formats (for example, braille,
large print, audio, etc.). The Accessibility Help-
line does not have access to your IRS account.
For help with tax law, refunds, or account-rela-
ted issues, go to IRS.gov/LetUsHelp.
Alternative media preference. Form 9000,
Alternative Media Preference, or Form
9000(SP) allows you to elect to receive certain
types of written correspondence in the following
formats.
• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief to re-
view the available disaster tax relief.
Getting tax forms and publications. Go to
IRS.gov/Forms to view, download, or print all
the forms, instructions, and publications you
may need. Or, you can go to IRS.gov/
OrderForms to place an order.
Mobile-friendly forms. You'll need an IRS
Online Account (OLA) to complete mo-
bile-friendly forms that require signatures. You'll
have the option to submit your form(s) online or
download a copy for mailing. You'll need scans
of your documents to support your submission.
Go to IRS.gov/MobileFriendlyForms for more in-
formation.
Getting tax publications and instructions in
eBook format. Download and view most tax
publications and instructions (including the In-
structions for Form 1040) on mobile devices as
eBooks at IRS.gov/eBooks.
IRS eBooks have been tested using Apple's
iBooks for iPad. Our eBooks haven’t been tes-
ted on other dedicated eBook readers, and
eBook functionality may not operate as inten-
ded.
Access your online account (individual tax-
payers only). Go to IRS.gov/Account to se-
curely access information about your federal tax
account.
• View the amount you owe and a break-
down by tax year.
• See payment plan details or apply for a
new payment plan.
• Make a payment or view 5 years of pay-
ment history and any pending or sched-
uled payments.
• Access your tax records, including key
data from your most recent tax return, and
transcripts.
• View digital copies of select notices from
the IRS.
• Approve or reject authorization requests
from tax professionals.
• View your address on file or manage your
communication preferences.
Get a transcript of your return. With an on-
line account, you can access a variety of infor-
mation to help you during the filing season. You
can get a transcript, review your most recently
filed tax return, and get your adjusted gross in-
come. Create or access your online account at
IRS.gov/Account.
Tax Pro Account. This tool lets your tax pro-
fessional submit an authorization request to ac-
cess your individual taxpayer IRS OLA. For
more information, go to IRS.gov/
TaxProAccount.
Using direct deposit. The safest and easiest
way to receive a tax refund is to e-file and
choose direct deposit, which securely and elec-
tronically transfers your refund directly into your
financial account. Direct deposit also avoids the
possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS.
Eight in 10 taxpayers use direct deposit to re-
ceive their refunds. If you don’t have a bank ac-
count, go to IRS.gov/DirectDeposit for more in-
formation on where to find a bank or credit
union that can open an account online.
Reporting and resolving your tax-related
identity theft issues.
• Tax-related identity theft happens when
someone steals your personal information
to commit tax fraud. Your taxes can be af-
fected if your SSN is used to file a fraudu-
lent return or to claim a refund or credit.
• The IRS doesn’t initiate contact with tax-
payers by email, text messages (including
shortened links), telephone calls, or social
media channels to request or verify per-
sonal or financial information. This includes
requests for personal identification num-
bers (PINs), passwords, or similar informa-
tion for credit cards, banks, or other finan-
cial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Iden-
tity Theft Central webpage, for information
on identity theft and data security protec-
tion for taxpayers, tax professionals, and
businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of
tax-related identity theft, you can learn
what steps you should take.
• Get an Identity Protection PIN (IP PIN). IP
PINs are six-digit numbers assigned to tax-
payers to help prevent the misuse of their
SSNs on fraudulent federal income tax re-
turns. When you have an IP PIN, it pre-
vents someone else from filing a tax return
with your SSN. To learn more, go to
IRS.gov/IPPIN.
Ways to check on the status of your refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app to your
mobile device to check your refund status.
• Call the automated refund hotline at
800-829-1954.
The IRS can’t issue refunds before
mid-February for returns that claimed
the EIC or the additional child tax credit
(ACTC). This applies to the entire refund, not
just the portion associated with these credits.
Making a tax payment. Payments of U.S. tax
must be remitted to the IRS in U.S. dollars.
Digital assets are not accepted. Go to IRS.gov/
Payments for information on how to make a pay-
ment using any of the following options.
• IRS Direct Pay: Pay your individual tax bill
or estimated tax payment directly from your
checking or savings account at no cost to
you.
• Debit Card, Credit Card, or Digital Wallet:
Choose an approved payment processor
to pay online or by phone.
• Electronic Funds Withdrawal: Schedule a
payment when filing your federal taxes us-
ing tax return preparation software or
through a tax professional.
• Electronic Federal Tax Payment System:
This is the best option for businesses. En-
rollment is required.
• Check or Money Order: Mail your payment
to the address listed on the notice or in-
structions.
• Cash: You may be able to pay your taxes
with cash at a participating retail store.
• Same-Day Wire: You may be able to do
same-day wire from your financial institu-
tion. Contact your financial institution for
availability, cost, and time frames.
Note. The IRS uses the latest encryption
technology to ensure that the electronic pay-
ments you make online, by phone, or from a
mobile device using the IRS2Go app are safe
and secure. Paying electronically is quick, easy,
and faster than mailing in a check or money or-
der.CAUTION
!
What if I can’t pay now? Go to IRS.gov/
Payments for more information about your op-
tions.
• Apply for an online payment agreement
(IRS.gov/OPA) to meet your tax obligation
in monthly installments if you can’t pay
your taxes in full today. Once you complete
the online process, you will receive imme-
diate notification of whether your agree-
ment has been approved.
• Use the Offer in Compromise Pre-Qualifier
to see if you can settle your tax debt for
less than the full amount you owe. For
more information on the Offer in Compro-
mise program, go to IRS.gov/OIC.
Filing an amended return. Go to IRS.gov/
Form1040X for information and updates.
Checking the status of your amended re-
turn. Go to IRS.gov/WMAR to track the status
of Form 1040-X amended returns.
It can take up to 3 weeks from the date
you filed your amended return for it to
show up in our system, and processing
it can take up to 16 weeks.
Understanding an IRS notice or letter
you’ve received. Go to IRS.gov/Notices to find
additional information about responding to an
IRS notice or letter.
IRS Document Upload Tool. You may be
able use the Document Upload Tool to respond
digitally to eligible IRS notices and letters by se-
curely uploading required documents online
through IRS.gov. For more information, go to
IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP
(Form 1040), Request for Change in Language
Preference, to state a preference to receive no-
tices, letters, or other written communications
from the IRS in an alternative language. You
may not immediately receive written communi-
cations in the requested language. The IRS’s
commitment to LEP taxpayers is part of a
multi-year timeline that began providing transla-
tions in 2023. You will continue to receive com-
munications, including notices and letters, in
English until they are translated to your prefer-
red language.
Contacting your local TAC. Keep in mind,
many questions can be answered on IRS.gov
without visiting a TAC. Go to IRS.gov/LetUsHelp
for the topics people ask about most. If you still
need help, TACs provide tax help when a tax is-
sue can’t be handled online or by phone. All
TACs now provide service by appointment, so
you’ll know in advance that you can get the
service you need without long wait times. Be-
fore you visit, go to IRS.gov/TACLocator to find
the nearest TAC and to check hours, available
services, and appointment options. Or, on the
IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Lo-
cal Offices.”
Below is a message to you from the Tax-
payer Advocate Service, an independent organ-
ization established by Congress.CAUTION
!
The Taxpayer Advocate
Service (TAS) Is Here To
Help You
What Is the Taxpayer Advocate
Service?
The Taxpayer Advocate Service (TAS) is an in-
dependent organization within the Internal Rev-
enue Service (IRS). TAS helps taxpayers re-
solve problems with the IRS, makes
administrative and legislative recommendations
to prevent or correct the problems, and protects
taxpayer rights. We work to ensure that every
taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill
of Rights. We are Your Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems that you
haven’t been able to resolve with the IRS on
your own. Always try to resolve your problem
with the IRS first, but if you can’t, then come to
TAS. Our services are free.
• TAS helps all taxpayers (and their repre-
sentatives), including individuals, busi-
nesses, and exempt organizations. You
may be eligible for TAS help if your IRS
problem is causing financial difficulty, if
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.)
How Do I Contact TAS?
TAS has offices in every state, the District of
Columbia, and Puerto Rico. To find your local
advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/
Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a
Taxpayer?
The Taxpayer Bill of Rights describes ten basic
rights that all taxpayers have when dealing with
the IRS. Go to www.TaxpayerAdvocate.IRS.gov/
Taxpayer-Rights for more information about the
rights, what they mean to you, and how they ap-
ply to specific situations you may encounter
with the IRS. TAS strives to protect taxpayer
rights and ensure the IRS is administering the
tax law in a fair and equitable way.
28 Publication 501 (2024)
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.Index
A
Abroad, citizens living, filing
requirements 3
Absence, temporary 9, 13, 19
Accounting periods, joint
returns 6
Adopted child 11, 12, 19
Taxpayer identification
number 23
Advance payment of premium tax
credit 5
Age:
Filing status determination 3
Gross income and filing
requirements (Table 1) 2
Standard deduction for age 65 or
older 23
Test 12
Aliens:
Dual-status (See Dual-status
taxpayers)
Nonresident (See Nonresident
aliens)
Alimony 22
Alternative minimum tax (AMT),
effect on filing requirements
(Table 3) 5
Amended returns 8, 24
(See also Form 1040-X)
Change from itemized to
standard deduction (or vice
versa) 24
American citizens abroad 3
Annulled marriages, filing
status 6
Armed forces:
Combat zone, signing return for
spouse 7
Dependency allotments 19
GI Bill benefits 21
Military quarters allotments 20
Assistance (See Tax help)
ATINs (Adoption taxpayer
identification numbers) 23
B
Birth of child 9
Blind persons, standard
deduction 23
C
Canada, resident of 11, 18
Capital expenses 21
Child born alive 13
Child care expenses 21
Child custody 14
Child support under pre-1985
agreement 22
Child tax credit 11
Child, qualifying 11
Children:
Adopted child (See Adoption)
Adoption (See Adopted child)
Birth of child 9, 11
Claiming parent, when child is
head of household 9
Custody of 14
Death of child 9, 11
Dividends of 3
Filing requirements as
dependents (Table 2) 4
Investment income of child under
age 18 3, 4
Kidnapped 13, 18
Social security number 22
Stillborn 13
Church employees, filing
requirements (Table 3) 5
Citizen or resident test 11
Citizens outside U.S., filing
requirements 3
Common law marriage 6
Community property states 8
Cousin 19
Credit, premium tax 5
Custody of child 14
D
Death:
Of child 13
Of dependent 9, 19
Of spouse 3, 6, 19, 23
Of taxpayer 3, 23
Decedents 6, 23
(See also Death of spouse)
Filing requirements 3
Deductions:
Standard deduction 23
Dependent taxpayer test 11
Dependents 11
Birth of 19
Born and died within year 23
Child's earnings 3
Death of 19
Earned income 3
Filing requirements 3, 4
Married, filing joint return 11, 15
Not allowed to claim
dependents 11
Qualifying child 11
Qualifying relative 18
Social security number 22, 23
Standard deduction for 23
Unearned income 3
Disabled:
Child 13
Dependent 19
Divorced parents 13
Divorced taxpayers:
Child custody 14
Filing status 6
Joint returns, responsibility for 6
Domestic help 11
Dual-status taxpayers:
Joint returns not available 7
E
Earned income:
Defined for purposes of standard
deduction 24
Dependent filing requirements
(Table 2) 4
Earned income credit:
Two persons with same
qualifying child 15
Elderly persons:
Home for the aged 20
Standard deduction for age 65 or
older 23
Equitable relief, Innocent
spouse 6
F
Fair rental value 20
Figures (See Tables and figures)
Filing requirements 2-5
Filing status 5-11
Annulled marriages 6
Change to:
Joint return after separate
returns 8
Separate returns after joint
return 8, 9
Determination of 3, 5
Head of household 6, 8
Marital status, determination
of 5
Married filing jointly (See Joint
returns)
Married filing separately
(See Married filing
separately)
Unmarried persons (See Single
taxpayers)
Food benefits 20
Foreign employment, filing
requirements 3
Foreign students 11
Form 1040 or 1040-SR:
Social security numbers 22
Use of 7
Form 1040-X:
Change of filing status 8
Itemized deductions, change to
standard deduction 24
Standard deduction, change to
itemized deductions 24
Form 1095-A 5
Form 1099-B 5
Form 8814, parents' election to
report child's interest and
dividends 3
Form 8857, innocent spouse
relief 7
Form SS-5, social security
number request 22
Form W-7, individual taxpayer
identification number
request 23
Form W-7A, adoption taxpayer
identification number
request 23
Foster care payments and
expenses 15, 20
Foster child 12, 15, 19, 20
Funeral expenses 21
G
GI Bill benefits 21
Gross income:
Defined 2
Filing requirements
(Table 1) 2
Dependent filing requirements
(Table 2) 4
Test 19
Group-term life insurance 5
H
Head of household 8, 9
Filing requirements (Table 1) 2
Health insurance premiums 21
Home:
Aged, home for 20
Cost of keeping up 9
Household workers 11
I
Income:
Gross 19
Tax exempt 20
Individual retirement
arrangements (IRAs):
Filing requirements (Table 3) 5
Married filing separately 8
Individual taxpayer identification
numbers (ITINs) 1, 23
Innocent spouse relief 6, 7
Insurance premiums:
Life 21
Medical 21
IRAs (See Individual retirement
arrangements (IRAs))
Itemized deductions:
Changing from standard to
itemized deduction (or vice
versa) 24
Choosing to itemize 24
Married filing separately 24
When to itemize 24
ITINs (Individual taxpayer
identification numbers) 23
J
Joint return test 11, 15
Joint returns 6, 7
Dependents on 19
K
Kidnapped children 11
Qualifying child 13
Qualifying relative 18
L
Life insurance premiums 21
Local income taxes, itemized
deductions 24
Local law violated 19
Lodging 20
Losses, rental real estate 8
M
Marital status, determination
of 5
Married dependents, filing joint
return 11, 15
Married filing jointly (See Joint
returns)
Married filing separately 7
Changing method from or to
itemized deductions 24
Itemized deductions 24
Married taxpayers 6
(See also Joint returns)
Age 65 or older spouse, standard
deduction 23
Blind spouse, standard
deduction 23
Dual-status alien spouse 7
Filing status 6
Medical insurance premiums 21
Medical savings accounts
(MSAs, effect on filing
requirements (Table 3) 5
Medicare taxes, not support 21
Member of household or
relationship test 18
Mexico, resident of 11, 18
Military (See Armed forces)
Missing children, photographs of
in IRS publications 1
Multiple support agreement 21
N
National of the United States 11
Nonresident aliens 2
Dependents 23
Joint return 7
Spouse 9
Taxpayer identification
number 23
P
Parent, claiming head of
household for 9
Parents who never married 14
Parents, divorced or
separated 13
Penalty, failure to file 2
Photographs of missing children
in IRS publications 1
Premium tax credit 5
Publications (See Tax help)
Puerto Rico, residents of 3
Q
Qualifying:
Child 11
Relative 18
Surviving spouse 9
R
Recapture taxes 5
Relationship test 12, 18
Relative, qualifying 18
Remarriage after divorce 6
Rental losses 8
Residency test 13
S
Scholarships 3, 15, 19, 21, 24
Self-employed persons:
Filing requirements (Table 3) 5
Gross income 3
Separate returns (See Married
filing separately)
Separated parents 13
Separated taxpayers:
Filing status 6
Living apart but not legally
separated 6
Signatures, joint returns 7
Single taxpayers:
Filing status 5, 6
Gross income filing requirements
(Table 1) 2
Social security and Medicare
taxes:
Reporting of (Table 3) 5
Support, not included in 21
Social security benefits 20
Social security numbers (SSNs)
for dependents 22
Spouse:
Deceased 6, 7
Dual-status alien spouse 7
Innocent spouse relief 6
Nonresident alien 9
Signing joint returns 7
Surviving (See Surviving
spouse)
SSNs (See Social security numbers
(SSNs) for dependents)
Standard deduction 1, 23, 24
Married filing jointly 6
State or local income taxes 24
Stillborn child 13
Students:
Defined 13
Foreign 11
Support test:
Qualifying child 14
Qualifying relative 19
Surviving spouse:
Death of spouse (See Death of
spouse)
Gross income filing requirements
(Table 1) 2
Qualifying Surviving Spouse 10
Single filing status 6
T
Tables and figures 9, 16
(See also Worksheets)
Filing requirements:
Dependents (Table 2) 4
Gross income levels
(Table 1) 2
Other situations requiring
filing (Table 3) 5
Standard deduction tables 26
Tax help 26
Tax returns:
Amended (See Form 1040-X)
Filing of (See Filing
requirements)
Joint returns (See Joint returns)
Who must file 1-3, 5
Tax-exempt income 20
Taxes, not support 21
Temporary absences 13, 19
Tiebreaker rules 15
Tips, reporting of (Table 3) 5
Total support 20
Tuition, benefits under GI Bill 21
U
U.S. citizen or resident 11
U.S. citizens filing abroad, filing
requirements:
Filing requirements 3
U.S. national 11
U.S. territories, income from 3
Unmarried persons (See Single
taxpayers)
W
Welfare benefits 20
What's New 1
Worksheets:
Head of household status and
cost of keeping up home 9
Support test 16
30 Publication 501 (2024)