Tax Year 2008 Filing Status Flow Chart
*Includes a child for whom the taxpayer has signed a declaration such as Form 8332 allowing the noncustodial parent to claim the
exemption or for whom the noncustodial parent pays at least $600 a year support and is entitled to the exemption because of a pre-
1985 agreement. An eligible Foster child is any child placed with you by an authorized placement agency or by judgment, decree, or
other order of any court of competent jurisdiction.
**If qualifying person is dependent parent who does not live with the taxpayer, the home maintained by the taxpayer must have been
the principal residence of the parent for the entire year.
A qualifying person can be either a qualifying child or a qualifying relative. A person who is the taxpayer’s relative only because
he/she lived with the taxpayer all year as a member of the household is NOT a qualifying person. (See HOH Chart)
Taxpayer’s Signature Date
Spouse’s Signature Date
File Copy Rev. 11/08