If you are married, you must also include your spouse's SSN.



Families with more than one child may decide each parent may claim a child. No one else is able to claim an exemption for you as a dependent on his or her return. Each criteria has more detailed criteria and execeptions. Remember that other credits are not tied to the exemption and may be left with the custodial parent. Payments are taxed to the spouse or former spouse when received unless rolled over to an IRA.

You, your spouse, or qualifying child does not have a valid social security number. Payments must qualify as alimony as opposed to a property settlement. As noted above, criteria 1 and 2 are used for determining the custodial parent, with the first criteria being primary. Barbara Kennelly of the Committee on Ways and Means. Alimony is deductible, whereas child support is not.

Most tax credits do not have special rules for members of the Armed Forces. Your main home must be in the United States for more than half the year. However, the rules for below market loan rules, original issue discounts and imputed interest will not apply.