IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Gambling Losses up to the Amount of Gambling Winnings Y ou must report the full amount of your gam- bling winnings for the year on Schedule 1 (Form 1040), line 8b. Y ou deduct your gambling losses for the year on Schedule A (Form 1040), line 16. Y ou can’t deduct gambling losses that are more than your winnings.”
Example 2. You and your sibling each provide 20% of your parent's support for the year. The remaining 60% of your parent’s support is provided equally by two persons who are unrelated. Your parent doesn't live with them. Because more than half of your parent’s support is provided by persons who can’t claim your parent as a dependent, no one can claim your parent as a dependent. Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, a child of divorced or separated parents (or parents who live apart) will be a qualifying child of one of the parents. See Children of divorced or separated parents (or parents who live apart) under Qualifying Child , earlier. However, if the child doesn't meet the requirements to be a qualifying child of either parent, the child may be a qualifying relative of one of the parents. If you think this might apply to you, see Pub. 501.
Social Security Numbers (SSNs) for Dependents You must show the SSN of any dependent you list in the Dependents section of your Form 1040 or 1040-SR.
If you don’t show the dependent's SSN when required, or if you show an incorrect SSN, certain tax benefits may be disallowed.
No SSN. If a person whom you expect to claim as a dependent on your return doesn't 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). CAUTION ! 36 Chapter 3 Dependents Publication 17 (2025)
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