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2008 Amended Tax Return Instructions

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2008 Amended Tax Return Instructions

2008 amended tax return instructions Publication 557 - Additional Material Table of Contents Appendix. 2008 amended tax return instructions Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 2008 amended tax return instructions Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2008 amended tax return instructions 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 2008 amended tax return instructions No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2008 amended tax return instructions 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 2008 amended tax return instructions Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 2008 amended tax return instructions 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 2008 amended tax return instructions , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 2008 amended tax return instructions Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 2008 amended tax return instructions Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 2008 amended tax return instructions    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 2008 amended tax return instructions Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 2008 amended tax return instructions    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 2008 amended tax return instructions    4Deductible as a business expense to the extent allowed by section 192. 2008 amended tax return instructions    5Deductible as a business expense to the extent allowed by section 194A. 2008 amended tax return instructions 6Application is by letter to the address shown on Form 8718. 2008 amended tax return instructions A copy of the organizing document should be attached and the letter should be signed by an officer. 2008 amended tax return instructions    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 2008 amended tax return instructions    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 2008 amended tax return instructions    9Although the organization files a partnership return, all distributions are deemed dividends. 2008 amended tax return instructions The members are not entitled to pass through treatment of the organization's income or expenses. 2008 amended tax return instructions    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 2008 amended tax return instructions    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 2008 amended tax return instructions    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 2008 amended tax return instructions Use Form 1024 if applying for recognition under section 501(c)(4). 2008 amended tax return instructions    13See section 501(c)(29) for details. 2008 amended tax return instructions    14See Revenue Procedure 2012-11, sec. 2008 amended tax return instructions 4. 2008 amended tax return instructions 01, 2012-7 I. 2008 amended tax return instructions R. 2008 amended tax return instructions B. 2008 amended tax return instructions 368, for details. 2008 amended tax return instructions Appendix. 2008 amended tax return instructions Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 2008 amended tax return instructions You should bear in mind that requirements for these instruments may vary under applicable state law. 2008 amended tax return instructions See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 2008 amended tax return instructions DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 2008 amended tax return instructions Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 2008 amended tax return instructions Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2008 amended tax return instructions Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 2008 amended tax return instructions No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2008 amended tax return instructions Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2008 amended tax return instructions   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 2008 amended tax return instructions ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2008 amended tax return instructions Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 2008 amended tax return instructions   In witness whereof, we have hereunto subscribed our names this day of , 20. 2008 amended tax return instructions Appendix. 2008 amended tax return instructions Sample Articles of Organization, continued Draft B The Charitable Trust. 2008 amended tax return instructions Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 2008 amended tax return instructions ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2008 amended tax return instructions Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 2008 amended tax return instructions The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 2008 amended tax return instructions Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 2008 amended tax return instructions No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 2008 amended tax return instructions No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 2008 amended tax return instructions b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 2008 amended tax return instructions On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2008 amended tax return instructions The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 2008 amended tax return instructions Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 2008 amended tax return instructions The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 2008 amended tax return instructions c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2008 amended tax return instructions It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2008 amended tax return instructions d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 2008 amended tax return instructions Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2008 amended tax return instructions An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 2008 amended tax return instructions All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 2008 amended tax return instructions Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 2008 amended tax return instructions The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 2008 amended tax return instructions Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 2008 amended tax return instructions Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 2008 amended tax return instructions  None of the trustees shall be required to furnish any bond or surety. 2008 amended tax return instructions None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 2008 amended tax return instructions  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 2008 amended tax return instructions A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 2008 amended tax return instructions  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 2008 amended tax return instructions Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 2008 amended tax return instructions a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 2008 amended tax return instructions No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 2008 amended tax return instructions b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 2008 amended tax return instructions c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 2008 amended tax return instructions d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 2008 amended tax return instructions e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 2008 amended tax return instructions f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 2008 amended tax return instructions Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 2008 amended tax return instructions Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 2008 amended tax return instructions Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 2008 amended tax return instructions Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 2008 amended tax return instructions No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 2008 amended tax return instructions No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 2008 amended tax return instructions Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 2008 amended tax return instructions Trustee Trustee Prev  Up  Next   Home   More Online Publications
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The 2008 Amended Tax Return Instructions

2008 amended tax return instructions Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 2008 amended tax return instructions Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. 2008 amended tax return instructions Form 1040A filers. 2008 amended tax return instructions Form 1040 filers. 2008 amended tax return instructions More information. 2008 amended tax return instructions Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2008 amended tax return instructions Taxpayer identification numbers for aliens. 2008 amended tax return instructions Taxpayer identification numbers for adoptees. 2008 amended tax return instructions Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. 2008 amended tax return instructions For details, see Table 1 and Table 2. 2008 amended tax return instructions You also must file if one of the situations described in Table 3 applies. 2008 amended tax return instructions The filing requirements apply even if you owe no tax. 2008 amended tax return instructions Table 1. 2008 amended tax return instructions 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions AND at the end of 2013 you were. 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions * THEN file a return if your gross income was at least. 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2008 amended tax return instructions ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2008 amended tax return instructions Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2008 amended tax return instructions If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. 2008 amended tax return instructions Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2008 amended tax return instructions Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2008 amended tax return instructions But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2008 amended tax return instructions *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2008 amended tax return instructions You may have to pay a penalty if you are required to file a return but fail to do so. 2008 amended tax return instructions If you willfully fail to file a return, you may be subject to criminal prosecution. 2008 amended tax return instructions For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 2008 amended tax return instructions Gross income. 2008 amended tax return instructions    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2008 amended tax return instructions If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2008 amended tax return instructions For a list of community property states, see Community property states under Married Filing Separately, later. 2008 amended tax return instructions Self-employed persons. 2008 amended tax return instructions    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. 2008 amended tax return instructions If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. 2008 amended tax return instructions In either case, you must add any income from investments and from incidental or outside operations or sources. 2008 amended tax return instructions    You must file Form 1040 if you owe any self-employment tax. 2008 amended tax return instructions Filing status. 2008 amended tax return instructions    Your filing status generally depends on whether you are single or married. 2008 amended tax return instructions Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 2008 amended tax return instructions Filing status is discussed in detail later in this publication. 2008 amended tax return instructions Age. 2008 amended tax return instructions    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. 2008 amended tax return instructions For 2013, you are 65 or older if you were born before January 2, 1949. 2008 amended tax return instructions Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. 2008 amended tax return instructions Dependents should see Table 2 instead. 2008 amended tax return instructions Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. 2008 amended tax return instructions You are the surviving spouse, executor, administrator, or legal representative. 2008 amended tax return instructions The decedent met the filing requirements described in this publication at the time of his or her death. 2008 amended tax return instructions For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 2008 amended tax return instructions Table 2. 2008 amended tax return instructions 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 2008 amended tax return instructions If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2008 amended tax return instructions  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 2008 amended tax return instructions It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 2008 amended tax return instructions Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 2008 amended tax return instructions Gross income is the total of your unearned and earned income. 2008 amended tax return instructions If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. 2008 amended tax return instructions For details, see Exemptions for Dependents. 2008 amended tax return instructions Single dependents—Were you either age 65 or older or blind? □ No. 2008 amended tax return instructions You must file a return if any of the following apply. 2008 amended tax return instructions Your unearned income was more than $1,000. 2008 amended tax return instructions Your earned income was more than $6,100. 2008 amended tax return instructions Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 2008 amended tax return instructions     □ Yes. 2008 amended tax return instructions You must file a return if any of the following apply. 2008 amended tax return instructions Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2008 amended tax return instructions Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2008 amended tax return instructions Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 2008 amended tax return instructions     Married dependents—Were you either age 65 or older or blind? □ No. 2008 amended tax return instructions You must file a return if any of the following apply. 2008 amended tax return instructions Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2008 amended tax return instructions Your unearned income was more than $1,000. 2008 amended tax return instructions Your earned income was more than $6,100. 2008 amended tax return instructions Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 2008 amended tax return instructions     □ Yes. 2008 amended tax return instructions You must file a return if any of the following apply. 2008 amended tax return instructions Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2008 amended tax return instructions Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2008 amended tax return instructions Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2008 amended tax return instructions Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 2008 amended tax return instructions     U. 2008 amended tax return instructions S. 2008 amended tax return instructions Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. 2008 amended tax return instructions For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2008 amended tax return instructions S. 2008 amended tax return instructions Citizens and Resident Aliens Abroad. 2008 amended tax return instructions Residents of Puerto Rico If you are a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2008 amended tax return instructions S. 2008 amended tax return instructions income tax return for any year in which you meet the income requirements. 2008 amended tax return instructions This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2008 amended tax return instructions If you are a bona fide resident of Puerto Rico for the whole year, your U. 2008 amended tax return instructions S. 2008 amended tax return instructions gross income does not include income from sources within Puerto Rico. 2008 amended tax return instructions It does, however, include any income you received for your services as an employee of the United States or any U. 2008 amended tax return instructions S. 2008 amended tax return instructions agency. 2008 amended tax return instructions If you receive income from Puerto Rican sources that is not subject to U. 2008 amended tax return instructions S. 2008 amended tax return instructions tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 2008 amended tax return instructions S. 2008 amended tax return instructions income tax return. 2008 amended tax return instructions For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2008 amended tax return instructions S. 2008 amended tax return instructions Possessions. 2008 amended tax return instructions Individuals With Income From U. 2008 amended tax return instructions S. 2008 amended tax return instructions Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2008 amended tax return instructions S. 2008 amended tax return instructions Virgin Islands, special rules may apply when determining whether you must file a U. 2008 amended tax return instructions S. 2008 amended tax return instructions federal income tax return. 2008 amended tax return instructions In addition, you may have to file a return with the individual possession government. 2008 amended tax return instructions See Publication 570 for more information. 2008 amended tax return instructions Dependents A person who is a dependent may still have to file a return. 2008 amended tax return instructions It depends on his or her earned income, unearned income, and gross income. 2008 amended tax return instructions For details, see Table 2. 2008 amended tax return instructions A dependent must also file if one of the situations described in Table 3 applies. 2008 amended tax return instructions Responsibility of parent. 2008 amended tax return instructions    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. 2008 amended tax return instructions If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 2008 amended tax return instructions ” Earned income. 2008 amended tax return instructions    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 2008 amended tax return instructions Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. 2008 amended tax return instructions See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 2008 amended tax return instructions Child's earnings. 2008 amended tax return instructions    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 2008 amended tax return instructions This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 2008 amended tax return instructions But if the child does not pay the tax due on this income, the parent is liable for the tax. 2008 amended tax return instructions Unearned income. 2008 amended tax return instructions    Unearned income includes income such as interest, dividends, and capital gains. 2008 amended tax return instructions Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 2008 amended tax return instructions Election to report child's unearned income on parent's return. 2008 amended tax return instructions    You may be able to include your child's interest and dividend income on your tax return. 2008 amended tax return instructions If you do this, your child will not have to file a return. 2008 amended tax return instructions To make this election, all of the following conditions must be met. 2008 amended tax return instructions Your child was under age 19 (or under age 24 if a student) at the end of 2013. 2008 amended tax return instructions (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. 2008 amended tax return instructions Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. 2008 amended tax return instructions ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2008 amended tax return instructions The interest and dividend income was less than $10,000. 2008 amended tax return instructions Your child is required to file a return for 2013 unless you make this election. 2008 amended tax return instructions Your child does not file a joint return for 2013. 2008 amended tax return instructions No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. 2008 amended tax return instructions No federal income tax was withheld from your child's income under the backup withholding rules. 2008 amended tax return instructions You are the parent whose return must be used when making the election to report your child's unearned income. 2008 amended tax return instructions   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 2008 amended tax return instructions Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. 2008 amended tax return instructions See Table 3 for those other situations when you must file. 2008 amended tax return instructions Table 3. 2008 amended tax return instructions Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. 2008 amended tax return instructions 1. 2008 amended tax return instructions You owe any special taxes, including any of the following. 2008 amended tax return instructions   a. 2008 amended tax return instructions Alternative minimum tax. 2008 amended tax return instructions (See Form 6251. 2008 amended tax return instructions )   b. 2008 amended tax return instructions Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2008 amended tax return instructions (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2008 amended tax return instructions ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2008 amended tax return instructions   c. 2008 amended tax return instructions Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). 2008 amended tax return instructions   d. 2008 amended tax return instructions Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. 2008 amended tax return instructions (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 2008 amended tax return instructions )   e. 2008 amended tax return instructions Household employment taxes. 2008 amended tax return instructions But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 2008 amended tax return instructions   f. 2008 amended tax return instructions Recapture taxes. 2008 amended tax return instructions (See the Form 1040 instructions for lines 44, 59b, and 60. 2008 amended tax return instructions ) 2. 2008 amended tax return instructions You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 2008 amended tax return instructions 3. 2008 amended tax return instructions You had net earnings from self-employment of at least $400. 2008 amended tax return instructions (See Schedule SE (Form 1040) and its instructions. 2008 amended tax return instructions ) 4. 2008 amended tax return instructions You had wages of $108. 2008 amended tax return instructions 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2008 amended tax return instructions (See Schedule SE (Form 1040) and its instructions. 2008 amended tax return instructions ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. 2008 amended tax return instructions For example, you should file if one of the following applies. 2008 amended tax return instructions You had income tax withheld from your pay. 2008 amended tax return instructions You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 2008 amended tax return instructions You qualify for the earned income credit. 2008 amended tax return instructions See Publication 596, Earned Income Credit (EIC), for more information. 2008 amended tax return instructions You qualify for the additional child tax credit. 2008 amended tax return instructions See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 2008 amended tax return instructions You qualify for the refundable American opportunity education credit. 2008 amended tax return instructions See Form 8863, Education Credits. 2008 amended tax return instructions You qualify for the health coverage tax credit. 2008 amended tax return instructions For information about this credit, see Form 8885, Health Coverage Tax Credit. 2008 amended tax return instructions You qualify for the credit for federal tax on fuels. 2008 amended tax return instructions See Form 4136, Credit for Federal Tax Paid on Fuels. 2008 amended tax return instructions Form 1099-B received. 2008 amended tax return instructions    Even if you are not required to file a return, you should consider filing if all of the following apply. 2008 amended tax return instructions You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 2008 amended tax return instructions The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. 2008 amended tax return instructions Box 3 of Form 1099-B (or substitute statement) is blank. 2008 amended tax return instructions In this case, filing a return may keep you from getting a notice from the IRS. 2008 amended tax return instructions Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. 2008 amended tax return instructions You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 2008 amended tax return instructions There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 2008 amended tax return instructions If more than one filing status applies to you, choose the one that will give you the lowest tax. 2008 amended tax return instructions Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2008 amended tax return instructions Unmarried persons. 2008 amended tax return instructions    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. 2008 amended tax return instructions   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2008 amended tax return instructions Divorced persons. 2008 amended tax return instructions    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2008 amended tax return instructions Divorce and remarriage. 2008 amended tax return instructions    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. 2008 amended tax return instructions Annulled marriages. 2008 amended tax return instructions    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. 2008 amended tax return instructions You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. 2008 amended tax return instructions Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. 2008 amended tax return instructions If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2008 amended tax return instructions However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. 2008 amended tax return instructions Head of household or qualifying widow(er) with dependent child. 2008 amended tax return instructions    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. 2008 amended tax return instructions See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2008 amended tax return instructions Married persons. 2008 amended tax return instructions    If you are considered married, you and your spouse can file a joint return or separate returns. 2008 amended tax return instructions Considered married. 2008 amended tax return instructions    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 2008 amended tax return instructions You are married and living together. 2008 amended tax return instructions You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. 2008 amended tax return instructions You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 2008 amended tax return instructions You are separated under an interlocutory (not final) decree of divorce. 2008 amended tax return instructions Same-sex marriage. 2008 amended tax return instructions    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2008 amended tax return instructions The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2008 amended tax return instructions However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 2008 amended tax return instructions   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2008 amended tax return instructions S. 2008 amended tax return instructions territories and possessions. 2008 amended tax return instructions It means any domestic jurisdiction that has the legal authority to sanction marriages. 2008 amended tax return instructions The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2008 amended tax return instructions   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2008 amended tax return instructions However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. 2008 amended tax return instructions   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. 2008 amended tax return instructions gov. 2008 amended tax return instructions Spouse died during the year. 2008 amended tax return instructions    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2008 amended tax return instructions   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2008 amended tax return instructions For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2008 amended tax return instructions   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2008 amended tax return instructions Your deceased spouse's filing status is married filing separately for that year. 2008 amended tax return instructions Married persons living apart. 2008 amended tax return instructions    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. 2008 amended tax return instructions If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 2008 amended tax return instructions Also, your tax may be lower, and you may be able to claim the earned income credit. 2008 amended tax return instructions See Head of Household , later. 2008 amended tax return instructions Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2008 amended tax return instructions To determine your marital status, see Marital Status , earlier. 2008 amended tax return instructions Widow(er). 2008 amended tax return instructions    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2008 amended tax return instructions You may, however, be able to use another filing status that will give you a lower tax. 2008 amended tax return instructions See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2008 amended tax return instructions How to file. 2008 amended tax return instructions    You can file Form 1040. 2008 amended tax return instructions If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2008 amended tax return instructions If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2008 amended tax return instructions If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2008 amended tax return instructions Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 2008 amended tax return instructions Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. 2008 amended tax return instructions On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2008 amended tax return instructions You can file a joint return even if one of you had no income or deductions. 2008 amended tax return instructions If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 2008 amended tax return instructions Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. 2008 amended tax return instructions If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). 2008 amended tax return instructions You can choose the method that gives the two of you the lower combined tax. 2008 amended tax return instructions How to file. 2008 amended tax return instructions    If you file as married filing jointly, you can use Form 1040. 2008 amended tax return instructions If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2008 amended tax return instructions If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2008 amended tax return instructions If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2008 amended tax return instructions Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 2008 amended tax return instructions Spouse died. 2008 amended tax return instructions    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. 2008 amended tax return instructions See Spouse died during the year , under Married persons, earlier. 2008 amended tax return instructions   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. 2008 amended tax return instructions Divorced persons. 2008 amended tax return instructions    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. 2008 amended tax return instructions Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2008 amended tax return instructions Accounting period. 2008 amended tax return instructions    Both of you must use the same accounting period, but you can use different accounting methods. 2008 amended tax return instructions Joint responsibility. 2008 amended tax return instructions    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2008 amended tax return instructions This means that if one spouse does not pay the tax due, the other may have to. 2008 amended tax return instructions Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2008 amended tax return instructions One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2008 amended tax return instructions   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 2008 amended tax return instructions Divorced taxpayer. 2008 amended tax return instructions    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2008 amended tax return instructions This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2008 amended tax return instructions Relief from joint responsibility. 2008 amended tax return instructions    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2008 amended tax return instructions You can ask for relief no matter how small the liability. 2008 amended tax return instructions   There are three types of relief available. 2008 amended tax return instructions Innocent spouse relief. 2008 amended tax return instructions Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). 2008 amended tax return instructions Equitable relief. 2008 amended tax return instructions    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2008 amended tax return instructions Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 2008 amended tax return instructions Signing a joint return. 2008 amended tax return instructions    For a return to be considered a joint return, both spouses generally must sign the return. 2008 amended tax return instructions Spouse died before signing. 2008 amended tax return instructions    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2008 amended tax return instructions If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2008 amended tax return instructions Spouse away from home. 2008 amended tax return instructions    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. 2008 amended tax return instructions Injury or disease prevents signing. 2008 amended tax return instructions    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2008 amended tax return instructions ” Be sure to also sign in the space provided for your signature. 2008 amended tax return instructions Attach a dated statement, signed by you, to the return. 2008 amended tax return instructions The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. 2008 amended tax return instructions Signing as guardian of spouse. 2008 amended tax return instructions    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2008 amended tax return instructions Spouse in combat zone. 2008 amended tax return instructions    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. 2008 amended tax return instructions Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2008 amended tax return instructions For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 2008 amended tax return instructions Other reasons spouse cannot sign. 2008 amended tax return instructions    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). 2008 amended tax return instructions Attach the power of attorney (or a copy of it) to your tax return. 2008 amended tax return instructions You can use Form 2848. 2008 amended tax return instructions Nonresident alien or dual-status alien. 2008 amended tax return instructions    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2008 amended tax return instructions However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2008 amended tax return instructions If you do file a joint return, you and your spouse are both treated as U. 2008 amended tax return instructions S. 2008 amended tax return instructions residents for the entire tax year. 2008 amended tax return instructions See chapter 1 of Publication 519. 2008 amended tax return instructions Married Filing Separately You can choose married filing separately as your filing status if you are married. 2008 amended tax return instructions This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. 2008 amended tax return instructions If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. 2008 amended tax return instructions You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). 2008 amended tax return instructions This can apply to you even if you are not divorced or legally separated. 2008 amended tax return instructions If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. 2008 amended tax return instructions The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2008 amended tax return instructions See Head of Household , later, for more information. 2008 amended tax return instructions You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. 2008 amended tax return instructions However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2008 amended tax return instructions This way you can make sure you are using the filing status that results in the lowest combined tax. 2008 amended tax return instructions When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2008 amended tax return instructions How to file. 2008 amended tax return instructions    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2008 amended tax return instructions You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. 2008 amended tax return instructions   You can file Form 1040. 2008 amended tax return instructions If your taxable income is less than $100,000, you may be able to file Form 1040A. 2008 amended tax return instructions Select this filing status by checking the box on line 3 of either form. 2008 amended tax return instructions Enter your spouse's full name and SSN or ITIN in the spaces provided. 2008 amended tax return instructions If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. 2008 amended tax return instructions Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2008 amended tax return instructions Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2008 amended tax return instructions Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2008 amended tax return instructions Your tax rate generally is higher than on a joint return. 2008 amended tax return instructions Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2008 amended tax return instructions You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). 2008 amended tax return instructions If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2008 amended tax return instructions See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 2008 amended tax return instructions You cannot take the earned income credit. 2008 amended tax return instructions You cannot take the exclusion or credit for adoption expenses in most cases. 2008 amended tax return instructions You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. 2008 amended tax return instructions You cannot exclude any interest income from qualified U. 2008 amended tax return instructions S. 2008 amended tax return instructions savings bonds you used for higher education expenses. 2008 amended tax return instructions If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2008 amended tax return instructions The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. 2008 amended tax return instructions Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2008 amended tax return instructions If your spouse itemizes deductions, you cannot claim the standard deduction. 2008 amended tax return instructions If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2008 amended tax return instructions Adjusted gross income (AGI) limits. 2008 amended tax return instructions    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. 2008 amended tax return instructions Individual retirement arrangements (IRAs). 2008 amended tax return instructions    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. 2008 amended tax return instructions Your deduction is reduced or eliminated if your income is more than a certain amount. 2008 amended tax return instructions This amount is much lower for married individuals who file separately and lived together at any time during the year. 2008 amended tax return instructions For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 2008 amended tax return instructions Rental activity losses. 2008 amended tax return instructions    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. 2008 amended tax return instructions This is called a special allowance. 2008 amended tax return instructions However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2008 amended tax return instructions Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. 2008 amended tax return instructions See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 2008 amended tax return instructions Community property states. 2008 amended tax return instructions    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. 2008 amended tax return instructions See Publication 555, Community Property. 2008 amended tax return instructions Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. 2008 amended tax return instructions You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2008 amended tax return instructions This does not include any extensions. 2008 amended tax return instructions A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2008 amended tax return instructions Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. 2008 amended tax return instructions Exception. 2008 amended tax return instructions    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2008 amended tax return instructions The personal representative has 1 year from the due date (including extensions) of the return to make the change. 2008 amended tax return instructions See Publication 559 for more information on filing income tax returns for a decedent. 2008 amended tax return instructions Head of Household You may be able to file as head of household if you meet all the following requirements. 2008 amended tax return instructions You are unmarried or considered unmarried on the last day of the year. 2008 amended tax return instructions See Marital Status , earlier, and Considered Unmarried , later. 2008 amended tax return instructions You paid more than half the cost of keeping up a home for the year. 2008 amended tax return instructions A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2008 amended tax return instructions However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2008 amended tax return instructions See Special rule for parent , later, under Qualifying Person. 2008 amended tax return instructions If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. 2008 amended tax return instructions You will also receive a higher standard deduction than if you file as single or married filing separately. 2008 amended tax return instructions How to file. 2008 amended tax return instructions    If you file as head of household, you can use Form 1040. 2008 amended tax return instructions If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2008 amended tax return instructions Indicate your choice of this filing status by checking the box on line 4 of either form. 2008 amended tax return instructions Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2008 amended tax return instructions Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2008 amended tax return instructions You are considered unmarried on the last day of the tax year if you meet all the following tests. 2008 amended tax return instructions You file a separate return (defined earlier under Joint Return After Separate Returns ). 2008 amended tax return instructions You paid more than half the cost of keeping up your home for the tax year. 2008 amended tax return instructions Your spouse did not live in your home during the last 6 months of the tax year. 2008 amended tax return instructions Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2008 amended tax return instructions See Temporary absences , later. 2008 amended tax return instructions Your home was the main home of your child, stepchild, or foster child for more than half the year. 2008 amended tax return instructions (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2008 amended tax return instructions ) You must be able to claim an exemption for the child. 2008 amended tax return instructions However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. 2008 amended tax return instructions The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 2008 amended tax return instructions If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. 2008 amended tax return instructions See Publication 555 for more information. 2008 amended tax return instructions Nonresident alien spouse. 2008 amended tax return instructions    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. 2008 amended tax return instructions However, your spouse is not a qualifying person for head of household purposes. 2008 amended tax return instructions You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2008 amended tax return instructions Choice to treat spouse as resident. 2008 amended tax return instructions    You are considered married if you choose to treat your spouse as a resident alien. 2008 amended tax return instructions See chapter 1 of Publication 519. 2008 amended tax return instructions Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. 2008 amended tax return instructions You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 2008 amended tax return instructions Worksheet 1. 2008 amended tax return instructions Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. 2008 amended tax return instructions Costs you include. 2008 amended tax return instructions    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2008 amended tax return instructions   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. 2008 amended tax return instructions However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2008 amended tax return instructions Costs you do not include. 2008 amended tax return instructions    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 2008 amended tax return instructions Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. 2008 amended tax return instructions Qualifying Person See Table 4 to see who is a qualifying person. 2008 amended tax return instructions Any person not described in Table 4 is not a qualifying person. 2008 amended tax return instructions Example 1—child. 2008 amended tax return instructions Your unmarried son lived with you all year and was 18 years old at the end of the year. 2008 amended tax return instructions He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. 2008 amended tax return instructions As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. 2008 amended tax return instructions Example 2—child who is not qualifying person. 2008 amended tax return instructions The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. 2008 amended tax return instructions Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 2008 amended tax return instructions Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 2008 amended tax return instructions As a result, he is not your qualifying person for head of household purposes. 2008 amended tax return instructions Example 3—girlfriend. 2008 amended tax return instructions Your girlfriend lived with you all year. 2008 amended tax return instructions Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . 2008 amended tax return instructions See Table 4. 2008 amended tax return instructions Example 4—girlfriend's child. 2008 amended tax return instructions The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2008 amended tax return instructions He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). 2008 amended tax return instructions As a result, he is not your qualifying person for head of household purposes. 2008 amended tax return instructions Home of qualifying person. 2008 amended tax return instructions    Generally, the qualifying person must live with you for more than half of the year. 2008 amended tax return instructions Special rule for parent. 2008 amended tax return instructions    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2008 amended tax return instructions However, you must be able to claim an exemption for your father or mother. 2008 amended tax return instructions Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2008 amended tax return instructions   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2008 amended tax return instructions Death or birth. 2008 amended tax return instructions    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. 2008 amended tax return instructions To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. 2008 amended tax return instructions Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. 2008 amended tax return instructions Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. 2008 amended tax return instructions Example. 2008 amended tax return instructions You are unmarried. 2008 amended tax return instructions Your mother, for whom you can claim an exemption, lived in an apartment by herself. 2008 amended tax return instructions She died on September 2. 2008 amended tax return instructions The cost of the upkeep of her apartment for the year until her death was $6,000. 2008 amended tax return instructions You paid $4,000 and your brother paid $2,000. 2008 amended tax return instructions Your brother made no other payments towards your mother's support. 2008 amended tax return instructions Your mother had no income. 2008 amended tax return instructions Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. 2008 amended tax return instructions Temporary absences. 2008 amended tax return instructions    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2008 amended tax return instructions It must be reasonable to assume the absent person will return to the home after the temporary absence. 2008 amended tax return instructions You must continue to keep up the home during the absence. 2008 amended tax return instructions Kidnapped child. 2008 amended tax return instructions    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2008 amended tax return instructions You can claim head of household filing status if all the following statements are true. 2008 amended tax return instructions The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2008 amended tax return instructions In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2008 amended tax return instructions You would have qualified for head of household filing status if the child had not been kidnapped. 2008 amended tax return instructions   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2008 amended tax return instructions Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. 2008 amended tax return instructions The year of death is the last year for which you can file jointly with your deceased spouse. 2008 amended tax return instructions See Married Filing Jointly , earlier. 2008 amended tax return instructions You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. 2008 amended tax return instructions For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. 2008 amended tax return instructions The rules for using this filing status are explained in detail here. 2008 amended tax return instructions This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2008 amended tax return instructions It does not entitle you to file a joint return. 2008 amended tax return instructions How to file. 2008 amended tax return instructions    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 2008 amended tax return instructions If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2008 amended tax return instructions Check the box on line 5 of either form. 2008 amended tax return instructions Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2008 amended tax return instructions Table 4. 2008 amended tax return instructions Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. 2008 amended tax return instructions IF the person is your . 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions   AND . 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions   THEN that person is . 2008 amended tax return instructions . 2008 amended tax return instructions . 2008 amended tax return instructions qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. 2008 amended tax return instructions   he or she is married and you can claim an exemption for him or her   a qualifying person. 2008 amended tax return instructions   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2008 amended tax return instructions 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2008 amended tax return instructions 6   you cannot claim an exemption for him or her   not a qualifying person. 2008 amended tax return instructions qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 2008 amended tax return instructions   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. 2008 amended tax return instructions   he or she did not live with you more than half the year   not a qualifying person. 2008 amended tax return instructions   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2008 amended tax return instructions   you cannot claim an exemption for him or her   not a qualifying person. 2008 amended tax return instructions 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2008 amended tax return instructions 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 2008 amended tax return instructions Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. 2008 amended tax return instructions If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2008 amended tax return instructions 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2008 amended tax return instructions 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 2008 amended tax return instructions 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2008 amended tax return instructions See Multiple Support Agreement . 2008 amended tax return instructions 6 See Special rule for parent . 2008 amended tax return instructions Eligibility rules. 2008 amended tax return instructions    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. 2008 amended tax return instructions You were entitled to file a joint return with your spouse for the year your spouse died. 2008 amended tax return instructions It does not matter whether you actually filed a joint return. 2008 amended tax return instructions Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2008 amended tax return instructions You have a child or stepchild for whom you can claim an exemption. 2008 amended tax return instructions This does not include a foster child. 2008 amended tax return instructions This child lived in your home all year, except for temporary absences. 2008 amended tax return instructions See Temporary absences , earlier, under Head of Household. 2008 amended tax return instructions There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2008 amended tax return instructions You paid more than half the cost of keeping up a home for the year. 2008 amended tax return instructions See Keeping Up a Home , earlier, under Head of Household. 2008 amended tax return instructions Example. 2008 amended tax return instructions John's wife died in 2011. 2008 amended tax return instructions John has not remarried. 2008 amended tax return instructions He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2008 amended tax return instructions For 2011 he was entitled to file a joint return for himself and his deceased wife. 2008 amended tax return instructions For 2012 and 2013, he can file as a qualifying widower with a dependent child. 2008 amended tax return instructions After 2013, he can file as head of household if he qualifies. 2008 amended tax return instructions Death or birth. 2008 amended tax return instructions    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. 2008 amended tax return instructions You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. 2008 amended tax return instructions Kidnapped child. 2008 amended tax return instructions    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. 2008 amended tax return instructions You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 2008 amended tax return instructions The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2008 amended tax return instructions In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2008 amended tax return instructions You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 2008 amended tax return instructions As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2008 amended tax return instructions Exemptions Exemptions reduce your taxable income. 2008 amended tax return instructions You can deduct $3,900 for each exemption you claim in 2013. 2008 amended tax return instructions If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 2008 amended tax return instructions But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. 2008 amended tax return instructions See Phaseout of Exemptions , later. 2008 amended tax return instructions Types of exemptions. 2008 amended tax return instructions    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 2008 amended tax return instructions While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 2008 amended tax return instructions Dependent cannot claim a personal exemption. 2008 amended tax return instructions    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. 2008 amended tax return instructions How to claim exemptions. 2008 amended tax return instructions    How you claim an exemption on your tax return depends on which form you file. 2008 amended tax return instructions Form 1040EZ filers. 2008 amended tax return instructions    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 2008 amended tax return instructions Form 1040A filers. 2008 amended tax return instructions    If you file Form 1040A, complete lines 6a through 6d. 2008 amended tax return instructions The total number of exemptions you can claim is the total in the box on line 6d. 2008 amended tax return instructions Also complete line 26. 2008 amended tax return instructions Form 1040 filers. 2008 amended tax return instructions    If you file Form 1040, complete lines 6a through 6d. 2008 amended tax return instructions The total number of exemptions you can claim is the total in the box on line 6d. 2008 amended tax return instructions Also complete line 42. 2008 amended tax return instructions If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2008 amended tax return instructions U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen or resident alien. 2008 amended tax return instructions    If you are a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen, U. 2008 amended tax return instructions S. 2008 amended tax return instructions resident alien, U. 2008 amended tax return instructions S. 2008 amended tax return instructions national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 2008 amended tax return instructions Nonresident aliens. 2008 amended tax return instructions    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. 2008 amended tax return instructions You cannot claim exemptions for a spouse or dependents. 2008 amended tax return instructions   These restrictions do not apply if you are a nonresident alien married to a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen or resident alien and have chosen to be treated as a resident of the United States. 2008 amended tax return instructions More information. 2008 amended tax return instructions    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 2008 amended tax return instructions Dual-status taxpayers. 2008 amended tax return instructions    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. 2008 amended tax return instructions Personal Exemptions You are generally allowed one exemption for yourself. 2008 amended tax return instructions If you are married, you may be allowed one exemption for your spouse. 2008 amended tax return instructions These are called personal exemptions. 2008 amended tax return instructions Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2008 amended tax return instructions If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 2008 amended tax return instructions Your Spouse's Exemption Your spouse is never considered your dependent. 2008 amended tax return instructions Joint return. 2008 amended tax return instructions    On a joint return, you can claim one exemption for yourself and one for your spouse. 2008 amended tax return instructions Separate return. 2008 amended tax return instructions    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2008 amended tax return instructions This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2008 amended tax return instructions You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 2008 amended tax return instructions S. 2008 amended tax return instructions tax purposes and satisfy the other conditions listed above. 2008 amended tax return instructions Head of household. 2008 amended tax return instructions    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. 2008 amended tax return instructions   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. 2008 amended tax return instructions Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 2008 amended tax return instructions Death of spouse. 2008 amended tax return instructions    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 2008 amended tax return instructions If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 2008 amended tax return instructions   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2008 amended tax return instructions   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 2008 amended tax return instructions If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2008 amended tax return instructions Divorced or separated spouse. 2008 amended tax return instructions    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2008 amended tax return instructions This rule applies even if you provided all of your former spouse's support. 2008 amended tax return instructions Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2008 amended tax return instructions You can claim an exemption for a dependent even if your dependent files a return. 2008 amended tax return instructions The term “dependent” means: A qualifying child, or A qualifying relative. 2008 amended tax return instructions The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2008 amended tax return instructions You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2008 amended tax return instructions Dependent taxpayer test. 2008 amended tax return instructions Joint return test. 2008 amended tax return instructions Citizen or resident test. 2008 amended tax return instructions These three tests are explained in detail later. 2008 amended tax return instructions All the requirements for claiming an exemption for a dependent are summarized in Table 5. 2008 amended tax return instructions Table 5. 2008 amended tax return instructions Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 2008 amended tax return instructions For details, see the rest of this publication. 2008 amended tax return instructions You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2008 amended tax return instructions   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 2008 amended tax return instructions   You cannot claim a person as a dependent unless that person is a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen, U. 2008 amended tax return instructions S. 2008 amended tax return instructions resident alien, U. 2008 amended tax return instructions S. 2008 amended tax return instructions national, or a resident of Canada or Mexico. 2008 amended tax return instructions 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2008 amended tax return instructions   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2008 amended tax return instructions   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 2008 amended tax return instructions   The child must have lived with you for more than half of the year. 2008 amended tax return instructions 2  The child must not have provided more than half of his or her own support for the year. 2008 amended tax return instructions   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). 2008 amended tax return instructions  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2008 amended tax return instructions See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 2008 amended tax return instructions The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2008 amended tax return instructions   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 2008 amended tax return instructions   The person's gross income for the year must be less than $3,900. 2008 amended tax return instructions 3  You must provide more than half of the person's total support for the year. 2008 amended tax return instructions 4  1 There is an exception for certain adopted children. 2008 amended tax return instructions 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2008 amended tax return instructions 3 There is an exception if the person is disabled and has income from a sheltered workshop. 2008 amended tax return instructions 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2008 amended tax return instructions Dependent not allowed a personal exemption. 2008 amended tax return instructions If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 2008 amended tax return instructions This is true even if you do not claim the dependent's exemption on your return. 2008 amended tax return instructions It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2008 amended tax return instructions Housekeepers, maids, or servants. 2008 amended tax return instructions    If these people work for you, you cannot claim exemptions for them. 2008 amended tax return instructions Child tax credit. 2008 amended tax return instructions    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2008 amended tax return instructions For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 2008 amended tax return instructions Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2008 amended tax return instructions Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2008 amended tax return instructions If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 2008 amended tax return instructions Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2008 amended tax return instructions Exception. 2008 amended tax return instructions    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 2008 amended tax return instructions Example 1—child files joint return. 2008 amended tax return instructions You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2008 amended tax return instructions He earned $25,000 for the year. 2008 amended tax return instructions The couple files a joint return. 2008 amended tax return instructions You cannot take an exemption for your daughter. 2008 amended tax return instructions Example 2—child files joint return only as claim for refund of withheld tax. 2008 amended tax return instructions Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2008 amended tax return instructions Neither is required to file a tax return. 2008 amended tax return instructions They do not have a child. 2008 amended tax return instructions Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 2008 amended tax return instructions The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 2008 amended tax return instructions You can claim exemptions for each of them if all the other tests to do so are met. 2008 amended tax return instructions Example 3—child files joint return to claim American opportunity credit. 2008 amended tax return instructions The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2008 amended tax return instructions He and his wife are not required to file a tax return. 2008 amended tax return instructions However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2008 amended tax return instructions Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income