2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board

which box to check, read the following 7. You could have filed a joint return from the decree or agreement instead.
explanations. with your spouse the year he or she See Pub. 504 for details.
Were You Single or Married? If you died, even if you did not actually do so. Note: You must attach the required
were married on December 31,
information even if you filed it in an
consider yourself married for the whole
earlier year.
year. If you were single, divorced, or
Exemptions
Exception. You do not have to
legally separated under a decree of
Exemptions for estates and trusts are
attach Form 8332 or similar statement if
divorce or separate maintenance on
described in the instructions for line 37
your divorce decree or written
December 31, consider yourself single
on page 15.
separation agreement went into effect
for the whole year. If you meet the tests
before 1985 and it states that you can
described under Married Persons Note: Residents of India who were claim this child as your dependent.
Who Live Apart below, you may students or business apprentices may
consider yourself single for the whole
Other Dependent Children. Include
be able to claim exemptions for their
year. the total number of children who did not
spouse and dependents. See Pub. 519
live with you for reasons other than
If your spouse died in 2001, consider for details.
divorce or separation on the line
yourself married to that spouse for the Line 7b—Spouse. If you checked labeled “Dependents on 7c not entered
whole year, unless you remarried filing status box 3 or 4, you can take an above.”
before the end of 2001.
exemption for your spouse only if your
spouse had no gross income for U.S.
Line 7c, Column (2). You must
Married Persons Who Live Apart.
tax purposes and cannot be claimed as
enter each dependent’s identifying
Some married persons who have a
a dependent on another U.S.
number (SSN, ITIN, or adoption
child and who do not live with their
taxpayer’s return. (You can do this
taxpayer identification number (ATIN)).
spouse may file as single. If you meet
even if your spouse died in 2001.) In
If you do not enter the correct
all five of the following tests and you
addition, if you checked filing status box
identifying number, at the time we
are a married resident of Canada or
4, your spouse must have lived with
process your return we may disallow
Mexico, or a U.S. national, check the
you in the United States at some time
the exemption claimed for the
box on line 1. If you meet the tests and
during 2001. Finally, your spouse must
dependent and reduce or disallow any
you are a married resident of Japan or
have an SSN or an ITIN. If your spouse
other tax benefits (such as the child tax
the Republic of Korea (South Korea),
is not eligible to obtain an SSN, he or
credit) based on the dependent.
check the box on line 2.
1. You file a return separate from
she can file Form W-7 with the IRS to
For details on how your
your spouse.
apply for an ITIN. See Identifying TIP dependent can get an
2. You paid more than half the cost
Number on page 7 for additional
identifying number, see
to keep up your home in 2001.
information.
Identifying Number on page 7. If your
3. You lived apart from your spouse
dependent will not have a number by
Line 7c—Dependents. Only U.S.
during the last 6 months of 2001.
the due date of your return, see
nationals and residents of Canada,
4. Your home was the principal
Extension of Time To File on page 3.
Mexico, Japan, and the Republic of
home of your child, stepchild, adopted Korea (South Korea), may claim
If your dependent child was born
child, or foster child for more than half exemptions for their dependents. If you and died in 2001 and you do not have
of 2001.
were a U.S. national (American
an identifying number for the child,
5. You claim this child as your Samoan) or a resident of Canada or attach a copy of the child’s birth
dependent or the child’s other parent Mexico, you can claim exemptions for certificate instead and enter “DIED” in
claims him or her as a dependent under your children and other dependents on column (2).
the rules in Pub. 501 for children of the same terms as U.S. citizens. See Adoption Taxpayer Identification
divorced or separated parents. Pub. 501 for more details. If you were a Numbers (ATINs). If you have a
resident of Japan or the Republic of dependent who was placed with you by
Line 6—Qualifying Widow(er) With Korea (South Korea), you may claim an an authorized placement agency and
Dependent Child. You may check the exemption for any of your children who you do not know his or her SSN, you
box on line 6 if all seven of the lived with you in the United States at must get an ATIN for the dependent
following apply. some time during 2001. from the IRS. An authorized placement
1. You were a resident of Canada,
You can take an exemption for each agency includes any person authorized
Mexico, Japan, or the Republic of
of your dependents. If you have more by state law to place children for legal
Korea (South Korea), or were a U.S.
than five dependents, attach a
adoption. See Form W-7A for details.
national.
statement to your return with the
2. Your spouse died in 1999 or
Line 7c, Column (4). Check the box
required information.
2000 and you did not remarry in 2001.
in this column if your dependent is a
3. You have a child, stepchild, Children Who Did Not Live With
qualifying child for the child tax credit
adopted child, or foster child whom you You Due to Divorce or Separation. If
(defined below). If you have at least
can claim as a dependent.
you checked filing status box 1 or 3 and
one qualifying child, you may be able to
4. This child lived in your home for are claiming as a dependent a child
take the child tax credit on line 44 and
all of 2001. Temporary absences, such who did not live with you under the
the additional child tax credit on line 58.
as for school, vacation, or medical care, rules explained in Pub. 501 for children Qualifying Child for Child Tax
count as time lived in the home. of divorced or separated parents, attach Credit. A qualifying child for purposes
5. You paid over half the cost of Form 8332 or similar statement to your of the child tax credit is a child who:
keeping up your home return. But see the Exception below. If • Is claimed as your dependent on line
6. You were a resident alien or U.S. your divorce decree or separation 7c, and
citizen the year your spouse died. This agreement went into effect after 1984 • Was under age 17 at the end of
refers to your actual status, not the and it states you can claim the child as 2001, and
election that some nonresident aliens your dependent without regard to any • Is your son, daughter, adopted child,
can make to be taxed as U.S. condition, such as payment of support, grandchild, stepchild, or foster child,
residents. you may attach a copy of certain pages and
-8- Instructions for Form 1040NR