As a prospective adoptive parent in the process of adopting a U.S. citizen or resident, you'll need a taxpayer identifying number (TIN) for the child who is being adopted to claim the child as a dependent. If you don't have and are unable to obtain the child's Social Security number (SSN), you should request an adoption taxpayer identification number (ATIN) or individual taxpayer identification number (ITIN).
Please note that for tax years 2018 through 2025, you may not claim the child tax credit on either your original or an amended return if your child doesn't have an SSN valid for employment before the due date of your return (including extensions). If your child has an ATIN or an ITIN, your child may qualify you for the credit for other dependents.
You may be eligible to claim both your niece and her son as dependents on your return. In order to claim someone as your dependent, the person must be:
Additionally, you must meet the dependent taxpayer test. If you can be claimed as a dependent by another person, you can't claim anyone else as a dependent.
The requirements for a qualifying child and a qualifying relative, as well as additional information regarding these tests, can be found in Publication 501, Dependents, Standard Deduction and Filing Information.
To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:
In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met:
No, an individual may be a dependent of only one taxpayer for a tax year. You can claim a child as a dependent if he or she is your qualifying child. Generally, the child is the qualifying child of the custodial parent. The custodial parent is the parent with whom the child lived for the longer period of time during the year.
However, the child will be treated as the qualifying child of the noncustodial parent if the special rule for children of divorced or separated parents (or parents who live apart) applies. See Publication 504, Divorced or Separated Individuals for more information. This rule requires in part, that both of the following conditions are met:
If the custodial parent releases a claim to exemption for a child, the noncustodial parent may claim the child as a dependent and as a qualifying child for the child tax credit or credit for other dependents. However, the noncustodial parent may not claim the child for the purpose of claiming head of household filing status, the earned income credit, the credit for child and dependent care expenses, or the exclusion for dependent care benefits.
No, a child may only be claimed as a dependent on one return in a tax year.
For more information on which of you can claim your son, refer to Whom may I claim as a dependent?
Although your husband provided the support, you are considered the custodial parent since your children lived with you for the greater part of the year. You can claim a child as a dependent if he or she is your qualifying child. Generally, a child is the qualifying child of the custodial parent and the custodial parent may claim the child as a dependent.
If certain conditions are met, you may choose to release a claim to exemption for a child by completing Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or by signing a substantially similar statement. If you release a claim to exemption for a child, your husband must attach a copy of the release to his return to claim the child as a dependent.
Note: If you release a claim to exemption for a child, you may not claim the child tax credit or the credit for other dependents for that child. The noncustodial parent cannot claim the child as a qualifying child for head of household status or the earned income tax credit.
Refer to Publication 501, Dependents, Standard Deduction and Filing Information or Publication 504, Divorced or Separated Individuals for more information on the special rule for children of divorced or separated parents (or parents who live apart).
No and maybe. Child support payments are neither deductible by the payer nor taxable income to the recipient. The payer of child support may be able to claim the child as a dependent:
Federal tax law is what determines who may claim a child as a dependent on a federal income tax return. Even if a state court order allocates the ability to claim the child to a noncustodial parent, the noncustodial parent must comply with the federal tax law to claim the dependent. The noncustodial parent must attach to his or her return a copy of the release of claim to exemption by the custodial parent, either a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or a substantially similar document.
Refer to Publication 504, Divorced or Separated Individuals for more information on the special rule for children of divorced or separated parents (or parents who live apart).
Yes, if your child was born alive during the year and the tests for claiming your child as a dependent are met, you may claim her as a dependent. You may also be entitled to claim:
If you file your return claiming your daughter as a dependent and don't provide her social security number (SSN) on your return, the IRS will not allow you to claim her as a dependent.
You have two options:
You may also be eligible to claim the earned income credit (EIC) and/or the child tax credit/additional child tax credit (CTC/ACTC). Please note that you may not claim your child as a qualifying child for the EIC on either your original or an amended return if your child doesn't have an SSN on or before the due date of your return (including extensions), even if your child later gets an SSN. Similarly, you may not claim your child as a qualifying child for the CTC/ACTC if your child doesn't have an SSN on or before the due date of your return (including extensions), even if your child later gets an SSN. However, if you have an SSN, but your child does not, you can still claim the EIC if you meet the other requirements for claiming the EIC. In this instance, you would get the EIC allowed to taxpayers without children, which is smaller than the EIC allowed to taxpayers with children. For more information about taxpayer identification number requirements, see the Instructions for Form 1040 (and Form 1040-SR) and Instructions for Schedule 8812 (Form 1040).
In order to claim a newborn child as a dependent, state or local law must treat the child as having been born alive, and there must be proof of a live birth shown by an official document like a birth certificate. Due to these requirements, you may not claim a stillborn child as a dependent.