Age is a factor in the qualifying child test, but a qualifying relative can be any age.
As long as the following tests are met, you may claim a dependency exemption for your child:
If you are an unmarried dependent student, you must file a tax return if your earned and/or unearned income exceeds certain limits.
If you can claim your daughter as a dependent on your income tax return, she cannot claim herself on her income tax return.
No. As a condition of your installment agreement, any refund due to you in a future year will be applied against the amount that you owe.
In certain circumstances, you do not have to claim the child as a dependent to qualify for head of household filing status; for example, a custodial parent may be able to claim head of household filing status even if he or she released a claim to exemption for the child.
It depends on the type of mistake that you made:
If you did not report all your income or did not claim a credit, you should file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return.
When filing an amended or corrected return:
A split refund lets you divide your refund, in any proportion you want, and direct deposit the funds in up to three different accounts with U.S. financial institutions.
You must make estimated tax payments for the current tax year if both of the following apply:
There are special rules for:
Social security benefits include monthly retirement, survivor, and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of social security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.
To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:
The base amount for your filing status is shown next:
The taxable amount of the benefits can be figured on a worksheet in the Form 1040 Instructions or Form 1040A Instructions, or in Publication 915, Social Security and Equivalent Railroad Retirement Benefits.