To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:

• To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a “student” younger than 24 years old as of the end of the calendar year.
• There’s no age limit if your child is “permanently and totally disabled” or meets the qualifying relative test.

In addition to meeting the qualifying child or qualifying relative test, your child must also meet all of the other tests to be your dependent:

1. Dependent taxpayer test
2. Citizen or resident test, and
3. Joint return test

• Whom May I Claim as a Dependent?
• Publication 501, Dependents, Standard Deduction and Filing Information

No, one of the conditions of your installment agreement is that the IRS will automatically apply any refund due to you against taxes you owe. Because your refund isn’t applied toward your regular monthly payment, continue making your installment agreement payments as scheduled.

If your refund exceeds your total balance due on all outstanding liabilities including accruals, and you don’t owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support, you’ll receive a refund of the amount over and above what you owe. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107 (toll-free).

• Instructions for Form 9465, Installment Agreement Request

It depends on the type of mistake you made:

• Many mathematical errors are caught during the processing of the tax return and corrected by the IRS, so you may not need to correct these mistakes.
• If you didn’t claim the correct filing status or you need to change your income, deductions, or credits, you should file an amended or corrected return using Form 1040X,  Amended U.S. Individual Income Tax Return.

When filing an amended or corrected return:

• Include copies of any forms and/or schedules that you’re changing or didn’t include with your original return.
• To avoid delays, file Form 1040X only after you’ve filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years after the date you timely filed your original return or within 2 years after the date you paid the tax, whichever is later.
• Allow the IRS up to 16 weeks to process the amended return.

• Tax Topic 308 — Amended Returns
• Should I File an Amended Return?
• Instructions for Form 1040X, Amended U.S. Individual Income Tax Return

You must make estimated tax payments for the current tax year if both of the following apply:

• You expect to owe at least $1,000 in tax for the current tax year after subtracting your withholding and refundable credits.
• You expect your withholding and refundable credits to be less than the smaller of:
  • 90% of the tax to be shown on your current year’s tax return, or
  • 100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

There are special rules for:

• Farmers and fishermen
• Certain household employers
• Certain higher income taxpayers
• Nonresident aliens

• Publication 505, Tax Withholding and Estimated Tax
• Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
• Form 1040-ES, Estimated Tax for Individuals

For highlights of the tax changes for the current tax year, refer to the “What’s New” section of the following:

Individuals – Instructions for Form 1040.

Businesses – Publication 15 (Circular E), Employer’s Tax Guide or the instructions of your current business tax forms.