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 ............ 22

2023 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 filing requirements for most taxpayers.

Standard deduction increased. The standard deduction for taxpayers who don't itemize 

their deductions on Schedule A (Form 1040) is 

higher for 2023 than it was for 2022. The 

amount depends on your filing status. You can 

use the 2023 Standard Deduction Tables near 

the end of this publication to figure your standard 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 security number (SSN), you must apply for an individual 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 Individual Taxpayer Identification Number. Also see 

Social Security Numbers (SSNs) for Dependents, later.

Photographs of missing children. The Internal 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 recognize a child.

Department 

of the 

Treasury

Internal 

Revenue 

Service

Publication 501

Cat. No. 15000U

Dependents,

Standard

Deduction,

and Filing 

Information

For use in preparing

2023 Returns

Get forms and other information faster and easier at:

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Jan 2, 2024
Introduction

This publication discusses some tax rules that 

affect every person who may have to file a federal income tax return. It answers some basic 

questions: who must file, who should file, what 

filing status to use, and the amount of the standard deduction.

Who Must File explains who must file an income tax return. If you have little or no gross income, 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 filing 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 between a qualifying child and a qualifying relative. Other topics include the SSN requirement 

for dependents, the rules for multiple support 

agreements, and the rules for divorced or separated parents.

Standard Deduction gives the rules and dollar amounts for the standard deduction—a benefit for taxpayers who don't itemize their deductions. 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 deduction 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 resident 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 determine 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 suggestions 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, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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 Interactive 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 publications. 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 order current forms, instructions, and publications; 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 already sent us. You can get forms and publications faster online.

Useful Items

You may want to see:

Publication

Survivors, Executors, and 

Administrators

Form (and Instructions)

Amended U.S. Individual Income 

Tax Return

Power of Attorney and Declaration 

of Representative

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 return depends on your gross income, your filing 

status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. 

You must also file if one of the situations described in Table 3 applies. The filing requirements 

apply even if you owe no tax.

You may have to pay a penalty if you are required to file a return but fail to do so. If you willfully 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, property, and services that isn't exempt from tax. If 

 559

 1040-X

 2848

 8332

 8814

Table 1. 2023 Filing Requirements Chart for Most Taxpayers

IF your filing status is...

AND at the end of 2023 you 

were...*

THEN file a return 

if your gross 

income was at 

least...**

single under 65 $13,850

65 or older $15,700

head of household under 65 $20,800

65 or older $22,650

married filing jointly*** under 65 (both spouses) $27,700

65 or older (one spouse) $29,200

65 or older (both spouses) $30,700

married filing separately any age $5

qualifying surviving spouse under 65 $27,700

65 or older $29,200

* If you were born before January 2, 1959, you're considered to be 65 or older at the 

end of 2023. (If your spouse died in 2023, see Death of spouse, later. If you're 

preparing a return for someone who died in 2023, 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 2023, 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 2023 (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 (2023)
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 services (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 investments and from incidental or outside operations 

or sources.

Filing status. Your filing status generally depends on whether you are single or married. 

Whether you are single or married is determined at the end of your tax year, which is December 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 2023, you are 65 or older if 

you were born before January 2, 1959.

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 decedent (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 2023, 

read this before using Table 1 or Table 2 to find 

whether you must file a 2023 return. Consider 

your spouse to be 65 or older at the end of 2023 

only if your spouse was 65 or older at the time 

of death. Even if your spouse was born before 

January 2, 1959, your spouse isn't considered 

65 or older at the end of 2023 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 February 14, 1958, and died on February 13, 2023. 

Your spouse is considered age 65 at the time of 

death. However, if your spouse died on February 12, 2023, your spouse isn't considered age 

65 at the time of death and is not 65 or older at 

the end of 2023.

Death of taxpayer. If you are preparing a return for someone who died in 2023, read this 

before using Table 1 or Table 2. Consider the 

taxpayer to be 65 or older at the end of 2023 

only if the taxpayer was 65 or older at the time 

of death. Even if the taxpayer was born before 

January 2, 1959, the taxpayer isn't considered 

65 or older at the end of 2023 unless the taxpayer 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, include in your gross income any income you 

earned or received abroad, including any income you can exclude under the foreign earned 

income exclusion. For more information on special 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 Puerto 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 Commonwealth of the Northern Mariana Islands, American 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 addition, you may have to file a return with the individual 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), parent for minor child.”

Earned income. Earned income includes salaries, 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 include 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 2023. (A child 

born on January 1, 2005, is considered to 

be age 19 at the end of 2023; you can't 

make the election for this child unless the 

child was a student. Similarly, a child born 

on January 1, 2000, is considered to be 

age 24 at the end of 2023; you can't make 

the election for this child.)

• Your child had gross income only from interest and dividends (including capital gain 

distributions and Alaska Permanent Fund 

dividends).

• The interest and dividend income was less 

than $12,500.

• Your child is required to file a return for 

2023 unless you make this election.

• Your child doesn't file a joint return for 

2023.

• No estimated tax payment was made for 

2023 and no 2022 overpayment was applied to 2023 under your child's name and 

SSN.

• No federal income tax was withheld from 

your child's income under the backup withholding 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, Parents’ 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 Table 3 for those other situations when you must 

file.

Publication 501 (2023) 3
2023 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 $4,700 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 $1,250.

2. Your earned income was more than $13,850.

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

a. $1,250, or

b. Your earned income (up to $13,450) plus $400.

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

1. Your unearned income was more than $3,100 ($4,950 if 65 or older and blind).

2. Your earned income was more than $15,700 ($17,550 if 65 or older and blind).

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

a. $3,100 ($4,950 if 65 or older and blind), or 

b. Your earned income (up to $13,450) plus $2,250 ($4,100 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 $1,250.

3. Your earned income was more than $13,850.

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

a. $1,250, or

b. Your earned income (up to $13,450) plus $400. 

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 $2,750 ($4,250 if 65 or older and blind).

3. Your earned income was more than $15,350 ($16,850 if 65 or older and blind).

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

a. $2,750 ($4,250 if 65 or older and blind), or 

b. Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

Table 2.

4 Publication 501 (2023)
Who Should File

Even if you don't have to file, you should file a 

tax return if you can get money back. For example, you should file if one of the following applies.

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 the Instructions for Form 1040 

for more information.

5. You qualify for the refundable American 

opportunity credit. See Form 8863.

6. You qualify for the credit for federal tax on 

fuels. See Form 4136.

7. You qualify for the premium tax credit. See 

Form 8962.

Form 1099-B received. Even if you aren't required 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 Transactions (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 requirement in Table 1 or Table 2 that applies to 

you.

• Box 1e of Form 1099-B (or substitute statement) 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 return, your standard deduction (discussed later), 

and your tax. You also use your filing status to 

determine whether you are eligible to claim certain 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 married.

Unmarried persons. You are considered unmarried 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.

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.

Divorce and remarriage. If you obtain a 

divorce for the sole purpose of filing tax returns 

as unmarried individuals, and at the time of divorce 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 unmarried 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 

Table 3. Other Situations When You Must File a 2023 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).

Publication 501 (2023) 5
and not closed by the statute of limitations for 

filing a tax return. Generally, for a credit or refund, 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 example, 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 received it on July 1, your return is considered 

filed on July 1.

Head of household or qualifying surviving 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 married, 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 common law marriage began.

3. You are married and living apart but not legally 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 considered 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 benefits 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 instead of as married filing separately, your standard 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 filing status. To determine your marital status, see 

Marital Status, earlier.

Spouse died before January 1, 2023. Your 

filing status may be single if your spouse died 

before January 1, 2023, and you didn't remarry 

before the end of 2023. 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 Section A of the Tax Computation Worksheet, to figure your tax.

Married Filing Jointly

You can choose married filing jointly as your filing status if you are considered married and 

both you and your spouse agree to file a joint return. On a joint return, you and your spouse report 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 combined tax for the other filing statuses. Also, your 

standard deduction (if you don't itemize deductions) may be higher, and you may qualify for 

tax benefits that don't apply to other filing statuses.

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 filing 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 income, 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 unless 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 2024 before filing a 

2023 return, you can choose married filing 

jointly as your filing status on your 2023 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 filing status.

Filing a Joint Return

Both you and your spouse must include all of 

your income and deductions on your joint return.

Accounting period. Both of you must use the 

same accounting period, but you can use different accounting methods.

Joint responsibility. Both of you may be held 

responsible, jointly and individually, for the tax 

TIP

and any interest or penalty due on your joint return. 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 responsibility 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 liability.

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 12 

months ending on the date the election for 

this relief is filed).

3. Equitable relief.

You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint 

responsibility. Pub. 971 explains the kinds of relief and who may qualify for them.

Signing a joint return. For a return to be considered a joint return, both spouses must generally sign the return.

Spouse died before signing. If your 

spouse died before signing the return, the executor 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 enter “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 return, 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 disease 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 

6 Publication 501 (2023)
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 incompetent, 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, Montenegro, Albania, or Afghanistan), even if you 

don't have a power of attorney or other statement. Attach a signed statement to your return 

explaining that your spouse is serving in a combat 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, Armed 

Forces' Tax Guide.

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 granted 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. Generally, a married couple can't file a joint return if 

either one is a nonresident alien at any time during the tax year. However, if one spouse was a 

nonresident alien or dual-status alien who was 

married to a U.S. citizen or resident alien at the 

end of the year, the spouses can choose to file 

a joint return. If you do file a joint return, you and 

your spouse are both treated as U.S. residents 

for the entire tax year. See chapter 1 of Pub. 

519. 

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 responsible 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 unless you qualify for head of household status, 

discussed later.

You may be able to choose head of household filing status if you are considered unmarried 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, instead 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 deductions. 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 

TIP

are required to file separately, you should figure 

your tax both ways (on a joint return and on separate returns). This way, you can make sure you 

are using the filing status that results in the lowest combined tax. When figuring the combined 

tax of a married couple, you may want to consider 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 Status 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 to 

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 alternative minimum tax is half that allowed 

on a joint return.

3. You can't take the credit for child and dependent care expenses in most cases, 

and the amount you can exclude from income under an employer's dependent 

care assistance program is limited to 

$2,500 (instead of $5,000 on a joint return). 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 Status? in Pub. 503, Child and Dependent 

Care Expenses, 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 student 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 elderly or the disabled, and

b. You must include in income a greater 

percentage (up to 85%) of any social 

security or equivalent railroad retirement 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 basic 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 circumstances. See the line 27 instructions in the Instructions for Form 1040 and Schedule EIC 

(Form 1040) to see if you meet the qualifications to claim the earned income credit even 

though you are married and don’t file a joint return.

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 expenses.

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 participated 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 returns 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, Passive Activity and 

At-Risk Rules.

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 income or community income for income tax purposes. See Pub. 555.

TIP

Publication 501 (2023) 7
Joint Return After Separate 

Returns

You can change your filing status from a separate 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 return filed by you or your spouse claiming married filing separately, single, or head of household 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.

Exception. A personal representative for a decedent 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 unmarried on the last day of the year. See Marital 

Status, earlier, and Considered Unmarried, later.

2. You paid more than half the cost of keeping 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 Person.

If you qualify to file as head of household, your tax rate will usually be lower 

than the rates for single or married filing 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 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 Head of a household column 

of the Tax Table, or Section D of the Tax Computation Worksheet, to figure your tax.

TIP

Considered Unmarried

To qualify for head of household status, you 

must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if 

you meet all the following tests.

1. You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

2. You paid more than half the cost of keeping 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 Temporary 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 Children of Divorced or Separated Parents (or 

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 Married Filing Separately), special rules may apply 

in determining your income and expenses. See 

Pub. 555 for more information.

Nonresident alien spouse. You are considered 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, 

CAUTION

!

Worksheet 1. Cost of Keeping Up a Home 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. 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 (2023)
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 qualifying 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 Example 1, except your child was 25 years old at the 

end of the year and your child’s gross income 

was $5,000. Because your child doesn't meet 

the age test (explained later under Qualifying 

Child), your child isn't your qualifying child. Because the child doesn't meet the gross income 

test (explained later under Qualifying Relative), 

the child isn't your qualifying relative. As a result, 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 relative (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 entire year for your parent.

If you pay more than half the cost of keeping 

your parent in a rest home or home for the elderly, 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 person 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 following.

• 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 entire 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 September 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 qualifying person are considered to live together 

even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile 

facility. It must be reasonable to assume the absent 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 2023, the person was lawfully placed with you for legal adoption by you in 2023, or the person was an eligible foster child placed with you during 2023. 

The person is considered to have lived with you 

for more than half of 2023 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 2023.

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 family 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 return.

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 2023, you can use married filing jointly as your filing status for 2023 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 Married Filing Jointly, earlier.

You may be eligible to use qualifying surviving spouse as your filing status for 2 years following the year your spouse died. For example, 

if your spouse died in 2022 and you haven't remarried, you may be able to use this filing status 

for 2023 and 2024. The rules for using this filing 

status are explained in detail here.

This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you don't itemize deductions). 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 column of the Tax Table, or Section B of the Tax 

Computation Worksheet, to figure your tax.

Eligibility rules. You are eligible to file your 

2023 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 2021 or 2022 and you 

didn't remarry before the end of 2023.

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 2023:

a. The child had gross income of $4,700 

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 dependent 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, except for temporary absences. See Temporary absences, earlier, under Head of 

Household. There are also exceptions, described later, for a child who was born or 

died during the year and for a kidnapped 

child.

Publication 501 (2023) 9
5. You paid more than half the cost of keeping up a home for the year. See Keeping 

Up a Home, earlier, under Head of Household.

Example. Your spouse died in 2021 and 

you haven’t remarried. During 2022 and 2023, 

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 2021, you were entitled to file a joint return for you and your deceased spouse. For 2022 and 2023, you can file 

as a qualifying surviving spouse. After 2023, 

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 

2023 or was lawfully placed with you for legal 

adoption by you in 2023. The child is considered to have lived with you for all of 2023 if your 

main home was this child's main home for the 

entire time since this child was adopted or 

placed with you in 2023.

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 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 family 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 return.

4. You would have qualified for qualifying surviving 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.

CAUTION

!

Who Is a Qualifying Person Qualifying You To File as Head of Household?1

CAUTION

!

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 (2023)
Dependents

The term “dependent” means:

• A qualifying child, or

• A qualifying relative.

The terms “qualifying child” and “qualifying relative” are defined later.

All the requirements for claiming a dependent 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 under 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 entitled to a credit for other dependents for each 

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 dependent 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 another taxpayer, you can't claim anyone else as a 

Overview of the Rules for Claiming a Dependent

CAUTION

!

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 

$4,700.3

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.

Publication 501 (2023) 11
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 another taxpayer, you and your spouse can't claim 

any dependents on your joint return.

Exception. If you can be claimed as a dependent by another taxpayer, you can claim someone 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 refund 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 dependent 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 return. 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. Because 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 return 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 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. However, there is an exception 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 usually 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. Foreign students brought to this country under a 

qualified international education exchange program and placed in American homes for a temporary 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 Expenses 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 allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana 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 person, 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 descendant 

(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 

CAUTION

!

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 December 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.

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 married 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 qualifying 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 training course given by a school described in 

(1), or by a state, county, or local government agency.

The 5 calendar months don't have to be consecutive.

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.

12 Publication 501 (2023)
School defined. A school can be an elementary 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 Internet doesn't count as a school.

Vocational high school students. Students who work on “co-op” jobs in private industry 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 lasted 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 exceptions for temporary absences, children who 

were born or died during the year, adopted or 

foster children, kidnapped children, and children of divorced or separated parents.

Temporary absences. Your child is considered 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 following 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 qualifying 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 2023, the child was lawfully placed with 

you for legal adoption by you in 2023, or the 

child was an eligible foster child placed with you 

during 2023. This child is considered to have 

lived with you for more than half of 2023 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 2023.

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 family 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 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.

Children of divorced or separated parents 

(or parents who live apart). In most cases, 

because of the residency test, a child of divorced or separated parents is the qualifying 

child of the custodial parent. However, the child 

will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true.

1. The parents:

a. Are divorced or legally separated under a decree of divorce or separate 

maintenance;

b. Are separated under a written separation 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 parent attaches this written declaration 

to their return. (If the decree or agreement went into effect after 1984 and 

before 2009, see Post-1984 and 

pre-2009 divorce decree or separation agreement, later. If the decree or 

agreement went into effect after 2008, 

see Post-2008 divorce decree or separation agreement, later.)

b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2023 

states that the noncustodial parent 

can claim the child as a dependent, 

the decree or agreement wasn't 

changed after 1984 to say the noncustodial 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 dependents, 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 expenses, the exclusion for dependent care benefits, 

or the earned income credit. See Applying the 

tiebreaker rules to divorced or separated parents (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 2023, 

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 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 

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 vacation 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 parent with the higher AGI.

December 31. The night of December 31 is 

treated as part of the year in which the night begins. For example, the night of December 31, 

2023, is treated as part of 2023.

Emancipated child. If a child is emancipated 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 parent 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 normally 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.

Publication 501 (2023) 13
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 residence 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 2023, your 

child lived with you 210 nights and with the 

other parent 155 nights. You are the custodial 

parent.

Example 2—child is away at camp. In 

2023, your child lives with each parent for alternate 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 parent, 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. 

The other parent 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 2023 and became 

emancipated under the law of the state where 

your child lives. As a result, your child isn't considered in the custody of either parent for more 

than half of the year. The special rule for children of divorced or separated parents doesn't 

apply.

Example 6—child emancipated in August. Your child lives with you from January 1, 

2023, until May 31, 2023, and lives with the 

child’s other parent, your ex-spouse, from June 

1, 2023, through the end of the year. Your child 

turns 18 and is emancipated under state law on 

August 1, 2023. Because your child is treated 

as not living with either parent beginning on August 1, your child is treated as living with you 

the greater number of nights in 2023. You are 

the custodial parent.

Written declaration. The custodial parent 

must use either Form 8332 or a similar statement (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 exemption amount is zero for tax year 2023, this release 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 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 decree 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 parent, 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 information 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 attach pages from the decree or agreement instead of Form 8332 if the decree or agreement 

went into effect after 2008. The custodial parent 

must sign either Form 8332 or a similar statement whose only purpose is to release the custodial 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 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 exemption. The custodial parent can revoke a release of claim to an exemption. For the revocation to be effective for 2023, the custodial parent 

must have given (or made reasonable efforts to 

give) written notice of the revocation to the noncustodial parent in 2022 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 

provided by you.

Parents who never married. This rule for 

divorced or separated parents also applies to 

CAUTION

!

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 the 

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. Payments you receive for the support of a foster 

child from a child placement agency are considered support provided by the agency. Similarly, 

payments you receive for the support of a foster 

child from a state or county are considered support provided by the state or county.

If you aren't in the trade or business of providing 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 contributions, the expenses are deductible as charitable 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 deductible as charitable contributions, they may 

qualify as support you provided.

If you are in the trade or business of providing foster care, your unreimbursed expenses 

aren't considered support provided by you.

Example 1. A foster child lived with a married 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 (although 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.

14 Publication 501 (2023)
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.

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 return 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 parents who live apart), later.

TIP

CAUTION

!

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 dependents, 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 other 

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 include a stepparent or foster parent unless that 

person has adopted the individual.

• If only one of the persons is the child's parent, 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 together 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 qualifying child of the parent who had the 

higher AGI for the year.

• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest 

AGI for the year.

• If a parent can claim the child as a qualifying 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 income credit who is claimed as a qualifying child 

by another taxpayer. For more information, see 

Pub. 596.

TIP

Example 1—child lived with parent and 

grandparent. You and your 3-year-old child J 

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 similar statement).

J is a qualifying child of both you and your 

parent because J meets the relationship, age, 

residency, support, and joint return tests for 

both you and your parent. However, only one of 

you can claim J. J isn't a qualifying child of anyone else, including J’s other parent. You agree 

to let your parent claim J. This means your parent can claim J 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 J as a qualifying child for any of 

those tax benefits).

Example 2—parent has higher AGI than 

grandparent. The facts are the same as in Example 1, except your AGI is $18,000. Because 

your parent's AGI isn't higher than yours, your 

parent can't claim J. Only you can claim J.

Example 3—two persons claim same 

child. The facts are the same as in Example 1, 

except you and your parent both claim J as a 

qualifying child. In this case, you, as the child's 

parent, will be the only one allowed to claim J 

as a qualifying child. The IRS will disallow your 

parent's claim to the five tax benefits listed earlier based on J. However, your parent may qualify for the earned income credit as a taxpayer 

without a qualifying child.

Example 4—qualifying children split between 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 example, 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 provide more than half of your own support for the 

year. This means you are your parent's qualifying child. If your parent can claim you as a dependent, 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 withheld 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 2023. On August 

1, 2023, your spouse moved out of the household. 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 

Publication 501 (2023) 15
Worksheet 2. Worksheet for Determining Support Keep for Your Records

Funds Belonging to the Person You Supported

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

and nontaxable) and amounts borrowed during the year, plus the amount in savings and other 

accounts at the beginning of the year. Don't include funds provided by the state; include those 

amounts on line 23 instead .......................................................... 1.

2. Enter the amount on line 1 that was used for the person's support .......................... 2.

3. Enter the amount on line 1 that was used for other purposes ............................... 3.

4. Enter the total amount in the person's savings and other accounts at the end of the year ........ 4.

5. Add lines 2 through 4. (This amount should equal line 1.) ................................. 5.

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

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

a. Enter the total rent paid ........................................................... 6a.

b. Enter the fair rental value of the home. If the person you supported owned the home, 

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

7. Enter the total food expenses ........................................................ 7.

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

9. Enter the total amount of repairs (not included in line 6a or 6b) ............................. 9.

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

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

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

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

Expenses for the Person You Supported

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

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

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

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

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

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

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

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

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

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

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

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

22. Is line 21 more than line 20?

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

qualifying child, stop here; don't complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to 

determine if this person is your qualifying relative. 

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

here.

Did You Provide More Than Half?

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

local, and other welfare societies or agencies. Don't include any amounts included on 

line 1 ............................................................................ 23.

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

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

26. Is line 25 more than line 20?

Yes. You meet the support test for this person to be your qualifying relative.

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

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

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

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

16 Publication 501 (2023)
divorced, 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 returns. 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 otherwise qualify for both tax benefits). However, you 

can't claim head of household filing status because 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 separated 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 2023 and while you did live apart at 

the end of 2023, 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 income 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 because your fling status is married filing separately and you and your spouse didn't live apart 

for the last 6 months of 2023.

Example 7—separated parents claim 

same child. The facts are the same as in Example 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 2023, 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 another qualifying child or dependent, the IRS will 

also disallow your claim to the exclusion for dependent 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 

2023 and, while you did live apart at the end of 

2023, you aren't legally separated under a written separation agreement or decree of separate 

maintenance. Therefore, your spouse doesn’t 

meet the requirements to take the earned income credit as a separated spouse who isn’t filing a joint return. Your spouse also can't take 

the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse 

didn't live apart for the last 6 months of 2023.

Example 8—unmarried parents. You, 

your 5-year-old child, L, and L’s other parent 

lived together in the United States all year. You 

and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets the relationship, age, residency, 

support, and joint return tests for both you and 

L’s other parent. Your AGI is $12,000 and L’s 

other parent's AGI is $14,000. L’s other parent 

agrees to let you claim the child as a qualifying 

child. This means you can claim L as a qualifying child for the child tax credit, head of household filing status, the credit for child and dependent care expenses, the exclusion for 

dependent care benefits, and the earned income credit, if you qualify for each of those tax 

benefits (and if L’s other parent doesn't claim L 

as a qualifying child for any of those tax benefits).

Example 9—unmarried parents claim 

same child. The facts are the same as in Example 8, except you and L’s other parent both 

claim L as a qualifying child. In this case, only 

L’s other parent will be allowed to treat L as a 

qualifying child. This is because L’s other parent’s AGI, $14,000, is more than your AGI, 

$12,000. If you claimed the child tax credit for L, 

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 parent. You and your sibling’s child, M, lived with 

your parent all year. You are 25 years old, and 

your AGI is $9,300. Your parent’s AGI is 

$15,000. M’s parents file jointly, have an AGI of 

less than $9,000, and don't live with you or M. M 

is a qualifying child of both you and your parent 

because M meets the relationship, age, residency, support, and joint return tests for both 

you and your parent. However, only your parent 

can treat M 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 separated parents (or parents who live apart), only 

the noncustodial parent can claim the child as a 

dependent and claim the child tax credit, additional child tax credit, or credit for other dependents for the child. However, only the custodial 

parent can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits for the child. Also, generally, the noncustodial parent can't claim the 

child as a qualifying child for head of household 

filing status or the earned income credit. Instead, 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 instructions for more information.

Example 1. You and your 5-year-old child, 

E, lived all year with your parent in the United 

States. Your parent paid the entire cost of keeping up the home. Your AGI is $10,000. Your parent's AGI is $25,000. E’s other parent lived in 

the United States all year, but didn't live with 

you or E.

Under the rules explained earlier for children 

of divorced or separated parents (or parents 

who live apart), E is treated as the qualifying 

child of E’s other parent, who can claim the 

child tax credit for E. Because of this, you can't 

claim the child tax credit for E. However, those 

rules don't allow E’s other parent to claim E as a 

qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit.

You and your parent didn't have any childcare 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 E is a qualifying 

child of both you and your parent for head of 

household filing status and the earned income 

credit because E 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 E. 

This means your parent can claim E for head of 

household filing status and the earned income 

credit if your parent qualifies for each and if you 

don't claim E 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 E 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 E as a qualifying child for the earned income credit. Your parent also claims E as a 

qualifying child for head of household filing status. You, as the child's parent, will be the only 

one allowed to claim E as a qualifying child for 

the earned income credit. The IRS will disallow 

your parent's claim to head of household 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 $17,640.

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,

TIP

Publication 501 (2023) 17
2. Member of household or relationship test,

3. Gross income test, and

4. Support test.

Age. Unlike a qualifying child, a qualifying relative 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 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 family or the child's family.

2. In the year the kidnapping occurred, the 

child met the tests to be your qualifying relative 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 because 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 because the residency test isn’t met. Your grandchild 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 taxpayer and so may qualify as your qualifying relative 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 either:

• Doesn't file an income tax return, or

• Files a return only to get a refund of income 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 2023 tax return, and 

doesn't file a 2023 tax return. Both your friend 

and your friend’s child are your qualifying relatives 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 your friend’s 

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 Example 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 relative. 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. However, the child may still be your qualifying relative. 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 exception 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 dependents. 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 qualifying 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.

• 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, father-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 2017, you and your spouse 

began supporting your spouse’s unmarried parent, G. Your spouse died in 2022. Despite your 

spouse’s death, G continues to meet this test, 

even if G doesn't live with you. You can claim G 

as a dependent if all other tests are met, including the gross income and support tests.

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.

Joint return. If you file a joint return, the person 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 spouse’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 household.

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 circumstances, 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 

18 Publication 501 (2023)
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 person in 2023, the person was lawfully placed 

with you for legal adoption by you in 2023, or 

the person was an eligible foster child placed 

with you during 2023 and your main home was 

the person’s main home for the entire time since 

the person was adopted or placed with you in 

2023.

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 relationship between you and that person violates 

local law.

Example. Your significant other, T, lived 

with you as a member of your household all 

year. However, your relationship with T violated 

the laws of the state where you live because T 

was married to someone else. Therefore, T 

doesn't meet this test and you can't claim T 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 $4,700.

Gross income defined. Gross income is all income in the form of money, property, and services that isn't exempt from tax.

In a manufacturing, merchandising, or mining business, gross income is the total net sales 

minus the cost of goods sold, plus any miscellaneous 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 unemployment compensation, taxable social security benefits, and certain amounts received as 

scholarship and fellowship grants. Scholarships 

received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses aren’t generally included 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 services the individual performs at a sheltered workshop. The availability of medical care at the 

workshop must be the main reason for the individual'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 designed to alleviate the disability of the individual; and

• Is operated by certain tax-exempt organizations or by a state, a U.S. territory, a political 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 comparing 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 person'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 received, 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 wages.

Year support is provided. The year you provide 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 dependent's support for the calendar year in which your 

fiscal year begins.

Armed Forces dependency allotments. The 

part of the allotment contributed by the government 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 support. 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 themselves 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 allowances. These allowances are treated the same 

way as dependency allotments in figuring support. The allotment of pay and the tax-exempt 

basic allowance for quarters are both considered as provided by you for support.

Tax-exempt income. In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support 

that person. Tax-exempt income includes certain 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 parent has earned income of $600, nontaxable social 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. K, your sibling’s child, takes out 

a student loan of $2,500 and uses it to pay college tuition. K is personally responsible for the 

loan. You provide $2,000 toward K’s total support. You can't claim K as a dependent because 

you provide less than half of K’s support.

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.

Publication 501 (2023) 19
Support provided by the state (welfare, 

food benefits, housing, etc.). Benefits provided by the state to a needy person are generally 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 payments. 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 support of a foster child from a child placement 

agency are considered support provided by the 

agency. See Foster care payments and expenses, 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 payment 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 provide also includes any other amounts you provided during the year.

Total Support

To figure if you provided more than half of a person's support, you must first determine the total 

support provided for that person. Total support 

includes amounts spent to provide food, lodging, clothing, education, medical and dental 

care, recreation, transportation, and similar necessities.

Generally, the amount of an item of support 

is the amount of the expense incurred in providing 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. G Brown, parent of M Miller, 

lives with F and M Miller and their two children. 

G gets social security benefits of $2,400, which 

G spends for clothing, transportation, and recreation. G has no other income. F and M's total 

food expense for the household is $5,200. They 

pay G's medical and drug expenses of $1,200. 

The fair rental value of the lodging provided for 

G is $1,800 a year, based on the cost of similar 

rooming facilities. Figure G'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 F and M provide ($1,800 lodging + $1,200 medical expenses + $1,040 food = 

$4,040) is more than half of G's $6,440 total 

support.

Example 2. Your parents, A and B, 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. A receives a nontaxable pension of 

$4,200, which A spends equally between A and 

B for items of support such as clothing, transportation, and recreation. Your total food expense for the household is $6,000. Your heat 

and utility bills amount to $1,200. B has hospital 

and medical expenses of $600, which you pay 

during the year. Figure your parents' total support as follows.

Support provided A B

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 B ...... 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 A's total support of 

$4,100—less than half. You provide $2,600 to B 

($1,000 lodging + $1,000 food + $600 medical)—more than half of B’s support of $4,700. 

You meet the support test for B, but not for A. 

Heat and utility costs are included 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 allowance 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, insurance, 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 according 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 total fair rental value of a person's home that the 

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 willing seller, with neither being required to act, and 

both having reasonable knowledge of the relevant facts.

Capital expenses. Capital items, such as 

furniture, appliances, and cars, bought for a person during the year can be included in total support 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. Because 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 bedroom. 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. However, 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 provide 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 provide more than half of this child’s total support, 

so this child isn't your qualifying relative. You 

can't claim this child as a dependent.

20 Publication 501 (2023)
Medical insurance premiums. Medical insurance premiums you pay, including premiums for 

supplementary Medicare coverage, are included in the support you provide.

Medical insurance benefits. Medical insurance benefits, including basic and supplementary Medicare benefits, aren't part of support.

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 receives $2,200 from the government under the 

GI Bill. Your child uses this amount for your 

child’s education. You provide the rest of your 

child’s support—$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 include these payments in the amount you provided for the support of your child or disabled dependent, 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 support.

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 person'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 dependent must keep these signed statements for 

their own records. A multiple support 

declaration 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 purpose.

You can claim someone as a dependent under 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, S, B, 

and D, provide the entire support of your parent 

for the year. You provide 45%, S provides 35%, 

and B and D each provide 10%. Either you or S 

can claim your parent as a dependent; the one 

who doesn’t must sign a statement agreeing not 

to claim your parent 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 B 

nor D provides 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 provide 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 unrelated. Your parent doesn't live with them. Because more than half of your parent’s support is 

provided by persons who can't claim your parent as a dependent, no one can claim your parent as a dependent.

Example 3. Your parent lives with you and 

receives 25% of their support from social security, 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 parent’s return and must keep for your parent’s records the signed statement from the one agreeing 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 Children of divorced or separated parents (or parents who live apart) under Qualifying Child, 

earlier. However, if the child doesn't meet the requirements to be a qualifying child of either parent, 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 under a decree of divorce or separate 

maintenance;

b. Are separated under a written separation 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 parent attaches this written declaration 

to their return. (If the decree or agreement went into effect after 1984 and 

before 2009, see Post-1984 and 

pre-2009 divorce decree or separation agreement, later. If the decree or 

agreement went into effect after 2008, 

see Post-2008 divorce decree or separation agreement, later.)

b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2023 

states that the noncustodial parent 

can claim the child as a dependent, 

the decree or agreement wasn't 

changed after 1984 to say the noncustodial 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 noncustodial parent. The term “parent” means a biological or adoptive parent of an individual. It 

doesn’t include a stepparent or foster parent unless 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 vacation 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 parent 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, 2023, is 

treated as part of 2023.

Publication 501 (2023) 21
Emancipated child. If a child is emancipated 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 parent 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 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 residence registered with the school.

Written declaration. The custodial parent 

must use either Form 8332 or a similar statement (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 exemption amount is zero for tax year 2023, this release 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 decree 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 parent, 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 information 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 

attach 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 

custodial parent must sign either Form 8332 or 

a similar statement whose only purpose is to release the custodial 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 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 exemption. The custodial parent can revoke a release of claim to an exemption that they previously released to the noncustodial parent. For 

the revocation to be effective for 2023, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2022 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 provided 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 support 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 alimony or separate maintenance payments, or 

similar payments from an estate or trust, aren't 

treated as a payment for the support of a dependent.

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 divorced 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.

CAUTION

!

If you don't show the dependent's SSN 

when required or if you show an incorrect 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.

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. Individual Income Tax Return, for an extension of 

time to file.

Born and died in 2023. If your child was 

born and died in 2023, and you don't have an 

SSN for the child, you may attach a copy of the 

child's birth certificate, death certificate, or hospital 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 dependent 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 aliens. If your dependent is a resident or nonresident 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 dependent. 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 deductions. 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 expenses, charitable contributions, and taxes, on 

Schedule A (Form 1040). The standard deduction is higher for taxpayers who:

• Are 65 or older, or

• Are blind.

You benefit from the standard deduction if your standard deduction is more 

than the total of your allowable itemized 

deductions.

CAUTION

!

TIP

22 Publication 501 (2023)
Persons not eligible for the standard deduction. Your standard deduction is zero and 

you should itemize any deductions you have if:

1. Your filing status is married filing separately, and your spouse itemizes deductions 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 a 

dual-status alien if you were both a nonresident 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 deduction may be limited. See Standard Deduction 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 deduction for a decedent's final tax return is the same 

as it would have been had the decedent continued to live. However, if the decedent wasn't 65 

or older at the time of death, the higher standard 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 entitled to a higher standard deduction. You are 

considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard 

deduction for 2023 if you were born before January 2, 1959.

Use Table 7 to figure the standard deduction 

amount.

Death of taxpayer. If you are preparing a return for someone who died in 2023, consider 

the taxpayer to be 65 or older at the end of 2023 

only if the taxpayer was 65 or older at the time 

of death. Even if the taxpayer was born before 

January 2, 1959, the taxpayer isn't considered 

65 or older at the end of 2023 unless the taxpayer 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.

CAUTION

!

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 doctor (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.

If your eye condition isn't likely to improve 

beyond these limits, the statement should include this fact. Keep the statement in your records.

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 2023 

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, 

1959, your spouse isn’t considered 65 or older 

at the end of 2023 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 February 14, 1958, and died on February 13, 2023. 

Your spouse is considered age 65 at the time of 

death. However, if your spouse died on February 12, 2023, your spouse isn't considered age 

65 at the time of death and isn't 65 or older at 

the end of 2023.

You can't claim the higher standard deduction for an individual other than 

yourself and your spouse.

Examples

The following examples illustrate how to determine your standard deduction using Table 6 and 

Table 7.

Example 1. Hunter, 46, and Avery, 33, are 

filing a joint return for 2023. Neither is blind, and 

neither can be claimed as a dependent. They 

decide not to itemize their deductions. They use 

Table 6. Their standard deduction is $27,700.

Example 2. The facts are the same as in 

Example 1, except that Hunter is blind at the 

end of 2023. Hunter and Avery use Table 7. 

Their standard deduction is $29,200.

CAUTION

!

Example 3. Dylan and Dru are filing a joint 

return for 2023. Both are over age 65. Neither is 

blind, and neither can be claimed as a dependent. If they don't itemize deductions, they use 

Table 7. Their standard deduction is $30,700.

Standard Deduction for 

Dependents

The standard deduction for an individual who 

can be claimed as a dependent on another person's tax return is generally limited to the 

greater of:

1. $1,250, or

2. The individual's earned income for the 

year plus $400 (but not more than the regular standard deduction amount, generally 

$13,850).

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 return, use Table 8 to determine your standard deduction.

Earned income defined. Earned income 

is salaries, wages, tips, professional fees, and 

other amounts received as pay for work you actually perform.

For purposes of the standard deduction, 

earned income also includes any part of a taxable scholarship or fellowship grant. See chapter 1 of Pub. 970 for more information on what 

qualifies as a scholarship or fellowship grant.

Example 1. You are 16 years old and single. Your parents can claim you as a dependent 

on their 2023 tax return. You have interest income 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, $550 ($150 + $400) 

on line 3, $1,250 (the larger of $550 and 

$1,250) on line 5, and $13,850 on line 6. Your 

standard deduction, on line 7a, is $1,250 (the 

smaller of $1,250 and $13,850).

Example 2. You are a 22-year-old college 

student and can be claimed as a dependent on 

your parents' 2023 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 enter $4,200 on line 3. On line 5, you enter 

$4,200, the larger of lines 3 and 4. Because you 

are married filing a separate return, you enter 

$13,850 on line 6. On line 7a, you enter $4,200 

as the standard deduction amount because it is 

smaller than $13,850, the amount on line 6.

Example 3. You are single and can be 

claimed as a dependent on your parents' 2023 

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 $3,300 on line 3. On 

line 5, you enter $3,300, the larger of lines 3 

Publication 501 (2023) 23
and 4. Because you are single, you enter 

$13,850 on line 6 and $3,300 on line 7a. This is 

the smaller of the amounts on lines 5 and 6. Because you checked one box in the top part of 

the worksheet, you enter $1,850 on line 7b, then 

add the amounts on lines 7a and 7b and enter 

the standard deduction amount of $5,150 on 

line 7c.

Example 4. You are 18 years old and single 

and can be claimed as a dependent on your parents’ 2023 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 $4,400 on 

line 3. On line 5, you enter $4,400, the larger of 

lines 3 and 4, and, because you are single, 

$13,850 on line 6. On line 7a, you enter $4,400 

as the standard deduction amount because it is 

smaller than $13,850, the amount on line 6.

Who Should Itemize

You should itemize deductions if your total deductions are more than the standard deduction 

amount. Also, you should itemize if you don't 

qualify for the standard deduction, as discussed, earlier, under Persons not eligible for 

the standard deduction.

You should first figure your itemized deductions 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 losses,

5. Made large contributions to qualified charities, 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 and attach it to your Form 

1040 or 1040-SR. Enter the amount from 

Schedule A, 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 return 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.

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 returns. You can change methods of taking deductions only if you and your spouse both make 

the same changes. Both of you must file a consent 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 deductions. 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.

2023 Standard 

Deduction Tables

If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, 

you can't take the standard deduction even if 

you were born before January 2, 1959, or are 

blind.

CAUTION

!

Table 6. Standard Deduction Chart for Most People*

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

Single or Married filing separately $13,850

Married filing jointly or Qualifying surviving spouse   27,700

Head of household  20,800

* Don't use this chart if you were born before January 2, 1959, 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 (2023)
Table 7. Standard Deduction Chart for People Born Before January 2, 1959, or Who Are Blind*

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

You: Born before January 2, 1959 Blind 

Your spouse: Born before January 2, 1959 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 $15,700

2  17,550

Married filing jointly 

1 $29,200

2  30,700

3  32,200

4  33,700

Qualifying surviving spouse

1 $29,200

2  30,700

Married filing separately**

1 $15,350

2  16,850

3  18,350

4  19,850

Head of household

1 $22,650

2  24,500

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

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

dependent on another person's tax return.

Publication 501 (2023) 25
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, 1959 Blind 

Your spouse: Born before January 2, 1959 Blind 

Total number of boxes you checked 

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

2. Additional amount. 2. $400

3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,250

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—$13,850

• Married filing jointly—$27,700

• Head of household—$20,800

6.

7. Standard deduction. 

a. Enter the smaller of line 5 or line 6. If born after January 1, 1959, and not blind, stop here. This is your 

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

b. If born before January 2, 1959, or blind, multiply $1,850 ($1,500 if married) by the number in the box above. 7b.

c. Add lines 7a and 7b. This is your standard deduction for 2023. 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 download 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 statements (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 options for preparing and filing your return online 

or in your local community, if you qualify, include 

the following.

• 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 

preparation may not be available through 

Free File. Go to IRS.gov/FreeFile to see if 

you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to 

people with low-to-moderate incomes, persons with disabilities, and limited-English-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 information on free tax return preparation.

• MilTax. Members of the U.S. Armed 

Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. 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 return. Go to IRS.gov/Tools for the following.

• 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 employer to withhold from your paycheck. 

This is tax withholding. See how your withholding affects your refund, take-home pay, 

or tax due.

• The First-Time Homebuyer Credit Account 

Look-up (IRS.gov/HomeBuyer) tool provides 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 questions. On IRS.gov, you can get 

26 Publication 501 (2023)
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 interactive links to help you find answers to your 

questions.

• You may also be able to access tax information 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 accountants (CPAs), accountants, and many others 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 substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs 

the return, you're ultimately responsible 

for providing all the information required 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 information 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 Administration (SSA) offers online service at SSA.gov/

employer for fast, free, and secure W-2 filing options 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.

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 social security number (SSN) or other confidential 

information on social media sites. Always protect your identity when using any social networking 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.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio preCAUTION

!

sentations for individuals, small businesses, 

and tax professionals.

Online tax information in other languages. 

You can find information on IRS.gov/

MyLanguage if English isn’t your native language.

Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to serving taxpayers 

with limited-English proficiency (LEP) by offering 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 languages.

Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information 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 Helpline does not have access to your IRS account. 

For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

Note. 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 review 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.

Getting tax publications and instructions in 

eBook format. Download and view most tax 

publications and instructions (including the Instructions 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 tested on other dedicated eBook readers, and 

eBook functionality may not operate as intended.

Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax 

account.

• View the amount you owe and a breakdown by tax year.

• See payment plan details or apply for a 

new payment plan.

• Make a payment or view 5 years of payment history and any pending or scheduled 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 online account, you can access a variety of information to help you during the filing season. You 

can get a transcript, review your most recently 

filed tax return, and get your adjusted gross income. Create or access your online account at 

IRS.gov/Account.

Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. 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 electronically 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 receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information 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 affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by email, text messages (including 

shortened links), telephone calls, or social 

media channels to request or verify personal or financial information. This includes 

requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information 

on identity theft and data security protection 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 taxpayers to help prevent the misuse of their 

SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents 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.

Publication 501 (2023) 27
• 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 payment 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 using tax return preparation software or 

through a tax professional.

• Electronic Federal Tax Payment System: 

Best option for businesses. Enrollment is 

required.

• Check or Money Order: Mail your payment 

to the address listed on the notice or instructions.

• 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 institution. Contact your financial institution for 

availability, cost, and time frames.

Note. The IRS uses the latest encryption 

technology to ensure that the electronic payments 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 order.

What if I can’t pay now? Go to IRS.gov/

Payments for more information about your options.

• 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 immediate notification of whether your agreement 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 Compromise 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 return. Go to IRS.gov/WMAR to track the status 

of Form 1040-X amended returns.

CAUTION

!

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.

Responding to an IRS notice or letter. You 

can now upload responses to all notices and 

letters using the Document Upload Tool. For notices that require additional action, taxpayers 

will be redirected appropriately on IRS.gov to 

take further action. To learn more about the tool, 

go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 

1040), Request for Change in Language Preference, to state a preference to receive notices, 

letters, or other written communications from 

the IRS in an alternative language. You may not 

immediately receive written communications in 

the requested language. The IRS’s commitment 

to LEP taxpayers is part of a multi-year timeline 

that began providing translations in 2023. You 

will continue to receive communications, including notices and letters, in English until they are 

translated to your preferred 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 issue 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. Before 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 “Local Offices.”

The Taxpayer Advocate 

Service (TAS) Is Here To 

Help You

What Is TAS?

TAS is an independent organization within the 

IRS that helps taxpayers and protects taxpayer 

rights. TAS strives to ensure that every taxpayer 

is treated fairly and that you know and understand your rights under the Taxpayer Bill of 

Rights.

How Can You Learn About Your 

Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic 

rights that all taxpayers have when dealing with 

the IRS. Go to TaxpayerAdvocate.IRS.gov to 

CAUTION

!

help you understand what these rights mean to 

you and how they apply. These are your rights. 

Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you 

can’t resolve with the IRS. And their service is 

free. If you qualify for their assistance, you will 

be assigned to one advocate who will work with 

you throughout the process and will do everything possible to resolve your issue. TAS can 

help you if:

• Your problem is causing financial difficulty 

for you, your family, or your business;

• You face (or your business is facing) an immediate threat of adverse action; or

• You’ve tried repeatedly to contact the IRS 

but no one has responded, or the IRS 

hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of 

Columbia, and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/ContactUs;

• Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 

1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help 

Taxpayers?

TAS works to resolve large-scale problems that 

affect many taxpayers. If you know of one of 

these broad issues, report it to TAS at IRS.gov/

SAMS. Be sure to not include any personal taxpayer information.

Low Income Taxpayer Clinics 

(LITCs)

LITCs are independent from the IRS and TAS. 

LITCs represent individuals whose income is 

below a certain level and who need to resolve 

tax problems with the IRS. LITCs can represent 

taxpayers in audits, appeals, and tax collection 

disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a 

second language. Services are offered for free 

or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS 

Pub. 4134, Low Income Taxpayer Clinic List, at 

IRS.gov/pub/irs-pdf/p4134.pdf.

28 Publication 501 (2023)
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, 18

Accounting periods, joint 

returns 6

Adopted child 12, 19

Taxpayer identification 

number 22

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 5

Armed forces:

Combat zone, signing return for 

spouse 7

Dependency allotments 19

GI Bill benefits 21

Military quarters allotments 19

Assistance (See Tax help)

ATINs (Adoption taxpayer 

identification numbers) 22

B

Birth of child 9

Blind persons, standard 

deduction 23

C

Canada, resident of 12, 18

Capital expenses 20

Child born alive 13

Child care expenses 21

Child custody 13

Child support under pre-1985 

agreement 22

Child tax credit 11

Child, qualifying 12

Children:

Adopted child (See Adoption)

Adoption (See Adopted child)

Birth of child 9, 10

Claiming parent, when child is 

head of household 9

Custody of 13

Death of child 9, 10

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 12

Citizens outside U.S., filing 

requirements 3

Common law marriage 6

Community property states 7

Cousin 19

Credit, premium tax 5

Custody of child 13

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 22

Dependent taxpayer test 11

Dependents 11

Birth of 19

Born and died within year 22

Child's earnings 3

Death of 19

Earned income 3

Filing requirements 3, 4

Married, filing joint return 12, 15

Not allowed to claim 

dependents 11

Qualifying child 12

Qualifying relative 17

Social security number 22

Standard deduction for 23

Unearned income 3

Disabled:

Child 13

Dependent 19

Divorced parents 13

Divorced taxpayers:

Child custody 13

Filing status 5, 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 23

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 5-10

Annulled marriages 5

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 12

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 6

Form SS-5, social security 

number request 22

Form W-7, individual taxpayer 

identification number 

request 22

Form W-7A, adoption taxpayer 

identification number 

request 22

Foster care payments and 

expenses 14, 20

Foster child 12, 14, 18, 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 8

Household workers 11

I

Income:

Gross 19

Tax exempt 19

Individual retirement 

arrangements (IRAs):

Filing requirements (Table 3) 5

Married filing separately 7

Individual taxpayer identification 

numbers (ITINs) 1, 22

Innocent spouse relief 6

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) 22

J

Joint return test 12, 15

Joint returns 6, 7

Dependents on 18

K

Kidnapped children 10

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 7

M

Marital status, determination 

of 5

Married dependents, filing joint 

return 12, 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

Publication 501 (2023) 29
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 12, 18

Military (See Armed forces)

Missing children, photographs of 

in IRS publications 1

Multiple support agreement 21

N

National of the United States 12

Nonresident aliens 2

Dependents 22

Joint return 7

Spouse 8

Taxpayer identification 

number 22

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 12

Relative 17

Surviving spouse 9

R

Recapture taxes 5

Relationship test 12, 18

Relative, qualifying 17

Remarriage after divorce 5

Rental losses 7

Residency test 13

S

Scholarships 3, 14, 19, 21, 23

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 6

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 19

Social security numbers (SSNs) 

for dependents 22

Spouse:

Deceased 6

Dual-status alien spouse 7

Innocent spouse relief 6

Nonresident alien 8

Signing joint returns 6

Surviving (See Surviving 

spouse)

SSNs (See Social security numbers 

(SSNs) for dependents)

Standard deduction 1, 22-24

Married filing jointly 6

State or local income taxes 24

Stillborn child 13

Students:

Defined 12

Foreign 12

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 9

Single filing status 6

T

Tables and figures 8, 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 19

Taxes, not support 21

Temporary absences 13, 18

Tiebreaker rules 15

Tips, reporting of (Table 3) 5

Total support 20

Tuition, benefits under GI Bill 21

U

U.S. citizen or resident 12

U.S. citizens filing abroad, filing 

requirements:

Filing requirements 3

U.S. national 12

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 8

Support test 16

30 Publication 501 (2023)