Filing Status & Dependents

Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse

unmarried on last day of year paid more than half of household costs qualifying person lived with taxpayer more than half the year

$23,625

$5,200

relationship test (child, stepchild, foster child, sibling, descendant) age test (under 19, under 24 if full-time student, any age if disabled) residency test (lived with taxpayer more than half the year) support test (child did not provide more than half of own support)

$2,200 $1,700 refundable

$2,700 unearned income above this is taxed at the parent's marginal rate

10% up to $17,000 12% $17,001–$64,850 22% $64,851–$103,350 24% $103,351–$197,300 32% $197,301–$250,525 35% $250,526–$626,350 37% over $626,350

Behavioral control — does company control how work is done? Financial control — who controls business aspects? Relationship — written contract, benefits, permanency

Single/HoH: $88,100 MFJ/QSS: $137,000 MFS: $68,500 Estates & Trusts: $30,700 Phaseout at 25% of AMTI above threshold (Single/HoH $626,350; MFJ $1,252,700)

>50% of personal services in real property trades or businesses in which the taxpayer materially participates More than 750 hours in those real property trades or businesses For MFJ, one spouse must independently meet both tests Employee services count only if the taxpayer is more than a 5% owner of the employer

Single/HoH/QSS base: $25,000. 50% taxable when combined income exceeds $25,000. 85% taxable when combined income exceeds $34,000. Combined income = MAGI + ½ Social Security + tax-exempt interest.

No-additional-cost services, qualified employee discounts, working condition fringes, de minimis fringes, qualified transportation ($325/month), on-premises athletic facilities, educational assistance (up to $5,250), dependent care assistance (up to $5,000), and adoption assistance (up to $17,280).

CTC/ACTC and EITC require a valid SSN. ODC accepts any TIN (SSN, ITIN, or ATIN). AOTC currently accepts ITIN. Senior deduction (65+) and tips/overtime deductions also require SSN.

File a PAPER return with a copy of the birth certificate (showing live birth — stillbirth does NOT qualify) or hospital medical records. Enter 'DIED' in the dependent's SSN field.

First $1,350: tax-free (dependent's standard deduction). Next $1,350: taxed at child's rate. Over $2,700: taxed at parents' marginal rate.

A dependent's standard deduction = the GREATER of: (1) $1,350, OR (2) earned income + $450 — capped at the base standard deduction for their filing status ($15,750 single/MFS or $23,625 HoH).

0 children: $649; 1 child: $4,328; 2 children: $7,152; 3+ children: $8,046.

The GREATER of: (1) $1,350, OR (2) earned income + $450 — capped at the base standard deduction for the dependent's filing status ($15,750 single/MFS or $23,625 HoH). Add 65+/blind amounts if applicable.

0 children: $649. 1 child: $4,328. 2 children: $7,152. 3+ children: $8,046.

generally no exception for qualifying victims of domestic abuse exception for qualifying victims of spousal abandonment certain married persons living apart may qualify using Head of Household or Single status