Is it one box per bullet? And then a separate box for the non-bulleted item? This one always confuses me. I am married filing jointly. I have a child from a previous marriage that I claim every other year, and 2016 is my year to claim her. She lives with me for almost exactly 33% of the year

IRS 1040 Line 6


Each dependent should only be included in one of the three box totals in 6c. As a result, you need to decide if this child would be included in the "children who lived with you", "children who did not live with you due to divorce or separation", or "dependents not entered above."

This is explained in the Form 1040 instructions in a section of the Line 6 instructions called "Definitions and Special Rules: Children of divorced or separated parents." (It begins on page 18 of the PDF instructions.)

You'll need to read through that section to see what applies to your specific situation, but the way I read it, based on the information that you've given, you are considered the non-custodial parent because the child spent the majority of nights at the other parent's house. There are a list of requirements that you must meet to claim the child as a dependent. It seems to me that, as the non-custodial parent, the child would be included in the "did not live with you" box total.


The "filing status" and "exemptions" sections are barely related, and follow different rules. I'm sure the UX stackexchange would have some ideas lol.

In filing status, you choose one only, it's radio buttons.

In dependents you check every one that applies, and the total checked must match the right column.

It's one of those weird forms where they ask you to describe details of entities in one grid without asking how they differ, then ask about the differences in another area without asking which ones differ. Happens a lot in the nonprofit forms too.

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