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Individual Income Tax Guide

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Page 3: Form 1040, line 5 to line 6b

Chapter 1 – Filing Status and Exemptions


Line 5 – Qualifying Widow(er) With Dependent Child: You can file as a qualifying widow(er) with dependent child for 2016, which allows you to use the joint return tax rates, if:

If your spouse died during the year, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.

Adopted child: An adopted child, which includes a child lawfully placed with you for legal adoption, is always treated as your own child.

Dependent: To determine if a person is your dependent, refer to the instructions for line 6c.

Temporary absences: The time during temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, are included in the time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.

A child is treated as living with you for all of the year if the child was born or died during the year and your home was the child's home for the entire time he or she was alive.

Keeping up a home: To find out what is included in the cost of keeping up a home, see page 9 of Publication 501, Exemptions, Standard Deduction, and Filing Information.

If you received money under Temporary Assistance for Needy Families (TANF) or other public assistance programs, and you used the money to pay part of the cost of keeping up your home, you cannot count it as money you paid. However, you must include the costs you paid with the funds in the total cost of keeping up your home when calculating if you paid over half the cost.

Exemptions

For 2016, you can deduct $4,050 for each exemption you can take on line 42, Exemptions.

Line 6a – Yourself: You can take an exemption for yourself if you cannot be claimed by someone else as his or her dependent.

Line 6b – Spouse: You can take an exemption for your spouse for the year if either:

If your filing status is head of household and you check the box on line 6b to claim your spouse as a dependent, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during the year, you cannot take an exemption for your former spouse.

Death of your spouse: If your spouse died in 2016 and you did not remarry by the end of 2016, you can take an exemption for your deceased spouse if you could have taken an exemption for him or her on the date of his or her death.