When filing the tax year 2011 income tax return you cannot e-file if you put a dependent relationship of mother, father, or adopted child on Form 1040 or 1040a. If any of these three dependency relationships are chosen a paper return must be filed. If you are filing form 8839 for Qualified Adoption Expenses you are already required to paper file because documents need to be attached. For a mother or father the dependent type of parent can be used.
The valid dependent relationships for e-filing according to IRS Pub 1346 for tax year 2011:
- stepchild
- half brother
- half sister
- stepbrother
- stepsister
- foster child
- grandchild
- grandparent
- parent
- brother
- sister
- aunt
- uncle
- nephew
- niece
- none
- son
- daughter
- other
