Publication 17
Your Federal Income Tax

For Individuals

For use in preparing 2002 Returns

Phaseout of Exemptions

The amount you can claim as a deduction for exemptions is phased out once your adjusted gross income (AGI) goes above a certain level for your filing status. These levels are as follows:

If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet in the instructions for Form 1040 to figure the amount of your deduction for exemptions.

You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. If your AGI exceeds the amount shown by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero.

Social Security
Numbers for
Dependents

You must list the social security number (SSN) of any person for whom you claim an exemption in column (2) of line 6c of your Form 1040 or Form 1040A.

If you do not list the dependent's SSN when required or if you list an incorrect SSN, the exemption may be disallowed.

Note.   If your dependent does not have and cannot get an SSN, you must list the individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN) instead of an SSN. See Taxpayer identification numbers for aliens or Taxpayer identification number for adoptees, later.

No social security number.   If a person for whom you expect to claim an exemption on your return does not have an SSN, either you or that person should apply for an SSN as soon as possible by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration (SSA). Information about applying for an SSN and Form SS-5 is available at your local SSA office.

It usually takes about 2 weeks to get an SSN. If you do not have a required SSN by the filing due date, you can file Form 4868 for an extension of time to file.

Born and died in 2002.   If your child was born and died in 2002, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate instead. If you do, enter DIED in column (2) of line 6c of your Form 1040 or Form 1040A.

Taxpayer identification numbers for aliens.   If your dependent is a resident or nonresident alien who does not have and is not eligible to get an SSN, the IRS will issue your dependent an individual taxpayer identification number (ITIN) instead of an SSN. Write the number in column (2) of line 6c of your Form 1040 or Form 1040A. To apply for an ITIN, use Form W-7, Application for IRS Individual Taxpayer Identification Number.

It usually takes about 4 to 6 weeks to get an ITIN.

Taxpayer identification numbers for adoptees.   If you have a child who was placed with you by an authorized placement agency, you may be able to claim an exemption for the child. However, if you cannot get an SSN or an ITIN for the child, you must get an adoption taxpayer identification number (ATIN) for the child from the IRS. See Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details.

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