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2013 Federal Tax Form 1040x

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2013 Federal Tax Form 1040x

2013 federal tax form 1040x 2. 2013 federal tax form 1040x   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 2013 federal tax form 1040x Divorce and remarriage. 2013 federal tax form 1040x Annulled marriages. 2013 federal tax form 1040x Head of household or qualifying widow(er) with dependent child. 2013 federal tax form 1040x Considered married. 2013 federal tax form 1040x Same-sex marriage. 2013 federal tax form 1040x Spouse died during the year. 2013 federal tax form 1040x Married persons living apart. 2013 federal tax form 1040x Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 2013 federal tax form 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2013 federal tax form 1040x See Same-sex marriage under Marital Status, later. 2013 federal tax form 1040x Introduction This chapter helps you determine which filing status to use. 2013 federal tax form 1040x There are five filing statuses. 2013 federal tax form 1040x Single. 2013 federal tax form 1040x Married Filing Jointly. 2013 federal tax form 1040x Married Filing Separately. 2013 federal tax form 1040x Head of Household. 2013 federal tax form 1040x Qualifying Widow(er) With Dependent Child. 2013 federal tax form 1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. 2013 federal tax form 1040x You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 2013 federal tax form 1040x You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 2013 federal tax form 1040x Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2013 federal tax form 1040x Unmarried persons. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2013 federal tax form 1040x Divorced persons. 2013 federal tax form 1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2013 federal tax form 1040x Divorce and remarriage. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Annulled marriages. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x You must file Form 1040X, Amended U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Head of household or qualifying widow(er) with dependent child. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2013 federal tax form 1040x Married persons. 2013 federal tax form 1040x   If you are considered married, you and your spouse can file a joint return or separate returns. 2013 federal tax form 1040x Considered married. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x You are married and living together as a married couple. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 2013 federal tax form 1040x You are separated under an interlocutory (not final) decree of divorce. 2013 federal tax form 1040x Same-sex marriage. 2013 federal tax form 1040x   For federal tax purposes, individuals of the same sex are considered 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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2013 federal tax form 1040x For more details, see Publication 501. 2013 federal tax form 1040x Spouse died during the year. 2013 federal tax form 1040x   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2013 federal tax form 1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2013 federal tax form 1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2013 federal tax form 1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2013 federal tax form 1040x Your deceased spouse's filing status is married filing separately for that year. 2013 federal tax form 1040x Married persons living apart. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 2013 federal tax form 1040x Also, your tax may be lower, and you may be able to claim the earned income credit. 2013 federal tax form 1040x See Head of Household , later. 2013 federal tax form 1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2013 federal tax form 1040x To determine your marital status, see Marital Status , earlier. 2013 federal tax form 1040x Widow(er). 2013 federal tax form 1040x   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2013 federal tax form 1040x You may, however, be able to use another filing status that will give you a lower tax. 2013 federal tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x   You can file Form 1040. 2013 federal tax form 1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2013 federal tax form 1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2013 federal tax form 1040x Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2013 federal tax form 1040x You can file a joint return even if one of you had no income or deductions. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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). 2013 federal tax form 1040x You can choose the method that gives the two of you the lower combined tax. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x   If you file as married filing jointly, you can use Form 1040. 2013 federal tax form 1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2013 federal tax form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Spouse died. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x See Spouse died during the year under Marital Status, earlier, for more information. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Divorced persons. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2013 federal tax form 1040x Accounting period. 2013 federal tax form 1040x   Both of you must use the same accounting period, but you can use different accounting methods. 2013 federal tax form 1040x See Accounting Periods and Accounting Methods in chapter 1. 2013 federal tax form 1040x Joint responsibility. 2013 federal tax form 1040x   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2013 federal tax form 1040x This means that if one spouse does not pay the tax due, the other may have to. 2013 federal tax form 1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2013 federal tax form 1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Divorced taxpayer. 2013 federal tax form 1040x   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Relief from joint responsibility. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x You can ask for relief no matter how small the liability. 2013 federal tax form 1040x   There are three types of relief available. 2013 federal tax form 1040x Innocent spouse relief. 2013 federal tax form 1040x Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 2013 federal tax form 1040x Equitable relief. 2013 federal tax form 1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2013 federal tax form 1040x Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 2013 federal tax form 1040x Signing a joint return. 2013 federal tax form 1040x   For a return to be considered a joint return, both spouses generally must sign the return. 2013 federal tax form 1040x Spouse died before signing. 2013 federal tax form 1040x   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2013 federal tax form 1040x If neither you nor anyone else has yet 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. 2013 federal tax form 1040x Spouse away from home. 2013 federal tax form 1040x   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 2013 federal tax form 1040x Injury or disease prevents signing. 2013 federal tax form 1040x   If your spouse cannot sign because of disease or injury 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). 2013 federal tax form 1040x ” Be sure to also sign in the space provided for your signature. 2013 federal tax form 1040x Attach a dated statement, signed by you, to the return. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Signing as guardian of spouse. 2013 federal tax form 1040x   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2013 federal tax form 1040x Spouse in combat zone. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Other reasons spouse cannot sign. 2013 federal tax form 1040x    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). 2013 federal tax form 1040x Attach the power of attorney (or a copy of it) to your tax return. 2013 federal tax form 1040x You can use Form 2848, Power of Attorney and Declaration of Representative. 2013 federal tax form 1040x Nonresident alien or dual-status alien. 2013 federal tax form 1040x   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2013 federal tax form 1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2013 federal tax form 1040x If you do file a joint return, you and your spouse are both treated as U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x residents for the entire tax year. 2013 federal tax form 1040x See chapter 1 of Publication 519. 2013 federal tax form 1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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 ). 2013 federal tax form 1040x This can apply to you even if you are not divorced or legally separated. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2013 federal tax form 1040x See Head of Household , later, for more information. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2013 federal tax form 1040x This way you can make sure you are using the filing status that results in the lowest combined tax. 2013 federal tax form 1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You can file Form 1040. 2013 federal tax form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x Select this filing status by checking the box on line 3 of either form. 2013 federal tax form 1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2013 federal tax form 1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2013 federal tax form 1040x   Your tax rate generally is higher than on a joint return. 2013 federal tax form 1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2013 federal tax form 1040x 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). 2013 federal tax form 1040x 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. 2013 federal tax form 1040x For more information about these expenses, the credit, and the exclusion, see chapter 32. 2013 federal tax form 1040x You cannot take the earned income credit. 2013 federal tax form 1040x You cannot take the exclusion or credit for adoption expenses in most cases. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You cannot exclude any interest income from qualified U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x savings bonds you used for higher education expenses. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2013 federal tax form 1040x If your spouse itemizes deductions, you cannot claim the standard deduction. 2013 federal tax form 1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2013 federal tax form 1040x Adjusted gross income (AGI) limits. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Individual retirement arrangements (IRAs). 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Your deduction is reduced or eliminated if your income is more than a certain amount. 2013 federal tax form 1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. 2013 federal tax form 1040x For more information, see How Much Can You Deduct in chapter 17. 2013 federal tax form 1040x Rental activity losses. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x This is called a special allowance. 2013 federal tax form 1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x See Limits on Rental Losses in chapter 9. 2013 federal tax form 1040x Community property states. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x See Publication 555. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2013 federal tax form 1040x This does not include any extensions. 2013 federal tax form 1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Exception. 2013 federal tax form 1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2013 federal tax form 1040x The personal representative has 1 year from the due date of the return (including extensions) to make the change. 2013 federal tax form 1040x See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 2013 federal tax form 1040x Head of Household You may be able to file as head of household if you meet all the following requirements. 2013 federal tax form 1040x You are unmarried or “considered unmarried” on the last day of the year. 2013 federal tax form 1040x See Marital Status , earlier, and Considered Unmarried , later. 2013 federal tax form 1040x You paid more than half the cost of keeping up a home for the year. 2013 federal tax form 1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2013 federal tax form 1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2013 federal tax form 1040x See Special rule for parent , later, under Qualifying Person. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You will also receive a higher standard deduction than if you file as single or married filing separately. 2013 federal tax form 1040x Kidnapped child. 2013 federal tax form 1040x   A child may qualify you to file as head of household even if the child has been kidnapped. 2013 federal tax form 1040x For more information, see Publication 501. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x   If you file as head of household, you can use Form 1040. 2013 federal tax form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x Indicate your choice of this filing status by checking the box on line 4 of either form. 2013 federal tax form 1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2013 federal tax form 1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. 2013 federal tax form 1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). 2013 federal tax form 1040x You paid more than half the cost of keeping up your home for the tax year. 2013 federal tax form 1040x Your spouse did not live in your home during the last 6 months of the tax year. 2013 federal tax form 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2013 federal tax form 1040x See Temporary absences , under Qualifying Person, later. 2013 federal tax form 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. 2013 federal tax form 1040x (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 2013 federal tax form 1040x ) You must be able to claim an exemption for the child. 2013 federal tax form 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 2013 federal tax form 1040x The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x See Publication 555 for more information. 2013 federal tax form 1040x Nonresident alien spouse. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x However, your spouse is not a qualifying person for head of household purposes. 2013 federal tax form 1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2013 federal tax form 1040x Choice to treat spouse as resident. 2013 federal tax form 1040x   You are considered married if you choose to treat your spouse as a resident alien. 2013 federal tax form 1040x See Publication 519. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 2013 federal tax form 1040x Worksheet 2-1. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Costs you include. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2013 federal tax form 1040x Costs you do not include. 2013 federal tax form 1040x   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Qualifying Person See Table 2-1 to see who is a qualifying person. 2013 federal tax form 1040x Any person not described in Table 2-1 is not a qualifying person. 2013 federal tax form 1040x Table 2-1. 2013 federal tax form 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2013 federal tax form 1040x See the text of this chapter for the other requirements you must meet to claim head of household filing status. 2013 federal tax form 1040x IF the person is your . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x   AND . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x   THEN that person is . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x 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. 2013 federal tax form 1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. 2013 federal tax form 1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2013 federal tax form 1040x 6   you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   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 in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 2013 federal tax form 1040x   he or she did not live with you more than half the year   not a qualifying person. 2013 federal tax form 1040x   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 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. 2013 federal tax form 1040x   you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2013 federal tax form 1040x 2The term “qualifying child” is defined in chapter 3. 2013 federal tax form 1040x Note. 2013 federal tax form 1040x 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 in chapter 3. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 3This 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. 2013 federal tax form 1040x 4The term “ qualifying relative ” is defined in chapter 3. 2013 federal tax form 1040x 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2013 federal tax form 1040x See Multiple Support Agreement in chapter 3. 2013 federal tax form 1040x 6See Special rule for parent . 2013 federal tax form 1040x Example 1—child. 2013 federal tax form 1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 2013 federal tax form 1040x Example 2—child who is not qualifying person. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 2013 federal tax form 1040x Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 2013 federal tax form 1040x As a result, he is not your qualifying person for head of household purposes. 2013 federal tax form 1040x Example 3—girlfriend. 2013 federal tax form 1040x Your girlfriend lived with you all year. 2013 federal tax form 1040x Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) 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 in chapter 3. 2013 federal tax form 1040x See Table 2-1. 2013 federal tax form 1040x Example 4—girlfriend's child. 2013 federal tax form 1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2013 federal tax form 1040x 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 in chapter 3). 2013 federal tax form 1040x As a result, he is not your qualifying person for head of household purposes. 2013 federal tax form 1040x Home of qualifying person. 2013 federal tax form 1040x   Generally, the qualifying person must live with you for more than half of the year. 2013 federal tax form 1040x Special rule for parent. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x However, you must be able to claim an exemption for your father or mother. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Death or birth. 2013 federal tax form 1040x   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 2013 federal tax form 1040x If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2013 federal tax form 1040x If the individual is anyone else, see Publication 501. 2013 federal tax form 1040x Temporary absences. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. 2013 federal tax form 1040x You must continue to keep up the home during the absence. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x The year of death is the last year for which you can file jointly with your deceased spouse. 2013 federal tax form 1040x See Married Filing Jointly , earlier. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2013 federal tax form 1040x It does not entitle you to file a joint return. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 2013 federal tax form 1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2013 federal tax form 1040x Check the box on line 5 of either form. 2013 federal tax form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Eligibility rules. 2013 federal tax form 1040x   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 2013 federal tax form 1040x You were entitled to file a joint return with your spouse for the year your spouse died. 2013 federal tax form 1040x It does not matter whether you actually filed a joint return. 2013 federal tax form 1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2013 federal tax form 1040x You have a child or stepchild for whom you can claim an exemption. 2013 federal tax form 1040x This does not include a foster child. 2013 federal tax form 1040x This child lived in your home all year, except for temporary absences. 2013 federal tax form 1040x See Temporary absences , earlier, under Head of Household. 2013 federal tax form 1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2013 federal tax form 1040x You paid more than half the cost of keeping up a home for the year. 2013 federal tax form 1040x See Keeping Up a Home , earlier, under Head of Household. 2013 federal tax form 1040x Example. 2013 federal tax form 1040x John's wife died in 2011. 2013 federal tax form 1040x John has not remarried. 2013 federal tax form 1040x During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2013 federal tax form 1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. 2013 federal tax form 1040x For 2012 and 2013, he can file as qualifying widower with a dependent child. 2013 federal tax form 1040x After 2013 he can file as head of household if he qualifies. 2013 federal tax form 1040x Death or birth. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Kidnapped child. 2013 federal tax form 1040x   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 2013 federal tax form 1040x See Publication 501. 2013 federal tax form 1040x    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2013 federal tax form 1040x Prev  Up  Next   Home   More Online Publications
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The 2013 Federal Tax Form 1040x

2013 federal tax form 1040x 17. 2013 federal tax form 1040x   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 2013 federal tax form 1040x Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2013 federal tax form 1040x Free help with your tax return. 2013 federal tax form 1040x   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2013 federal tax form 1040x The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2013 federal tax form 1040x The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2013 federal tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2013 federal tax form 1040x Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2013 federal tax form 1040x To find the nearest VITA or TCE site, visit IRS. 2013 federal tax form 1040x gov or call 1-800-906-9887. 2013 federal tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 federal tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2013 federal tax form 1040x aarp. 2013 federal tax form 1040x org/money/taxaide or call 1-888-227-7669. 2013 federal tax form 1040x   For more information on these programs, go to IRS. 2013 federal tax form 1040x gov and enter “VITA” in the search box. 2013 federal tax form 1040x Internet. 2013 federal tax form 1040x IRS. 2013 federal tax form 1040x gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2013 federal tax form 1040x Apply for an Employer Identification Number (EIN). 2013 federal tax form 1040x Go to IRS. 2013 federal tax form 1040x gov and enter Apply for an EIN in the search box. 2013 federal tax form 1040x Request an Electronic Filing PIN by going to IRS. 2013 federal tax form 1040x gov and entering Electronic Filing PIN in the search box. 2013 federal tax form 1040x Download forms, instructions, and publications, including some accessible versions. 2013 federal tax form 1040x Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2013 federal tax form 1040x gov or IRS2Go. 2013 federal tax form 1040x Tax return and tax account transcripts are generally available for the current year and past three years. 2013 federal tax form 1040x Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2013 federal tax form 1040x gov or IRS2Go. 2013 federal tax form 1040x Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2013 federal tax form 1040x An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2013 federal tax form 1040x Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2013 federal tax form 1040x If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2013 federal tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2013 federal tax form 1040x Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2013 federal tax form 1040x gov. 2013 federal tax form 1040x Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2013 federal tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2013 federal tax form 1040x Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2013 federal tax form 1040x AARP offers the Tax-Aide counseling program as part of the TCE program. 2013 federal tax form 1040x Visit AARP's website to find the nearest Tax-Aide location. 2013 federal tax form 1040x Research your tax questions. 2013 federal tax form 1040x Search publications and instructions by topic or keyword. 2013 federal tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. 2013 federal tax form 1040x Read Internal Revenue Bulletins. 2013 federal tax form 1040x Sign up to receive local and national tax news by email. 2013 federal tax form 1040x Phone. 2013 federal tax form 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2013 federal tax form 1040x   Call the Business and Specialty Tax line for questions at 1-800-829-4933. 2013 federal tax form 1040x Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2013 federal tax form 1040x Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2013 federal tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887. 2013 federal tax form 1040x Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2013 federal tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2013 federal tax form 1040x Most VITA and TCE sites offer free electronic filing. 2013 federal tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2013 federal tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2013 federal tax form 1040x Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2013 federal tax form 1040x You should receive your order within 10 business days. 2013 federal tax form 1040x Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2013 federal tax form 1040x Follow the prompts to provide your Employer Identification Number, street address and ZIP code. 2013 federal tax form 1040x Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2013 federal tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2013 federal tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2013 federal tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2013 federal tax form 1040x gsa. 2013 federal tax form 1040x gov/fedrelay. 2013 federal tax form 1040x Walk-in. 2013 federal tax form 1040x You can find a selection of forms, publications and services — in-person, face-to-face. 2013 federal tax form 1040x   Products. 2013 federal tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 federal tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2013 federal tax form 1040x Services. 2013 federal tax form 1040x You can walk in to your local TAC most business days for personal, face-to-face tax help. 2013 federal tax form 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2013 federal tax form 1040x If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2013 federal tax form 1040x No appointment is necessary—just walk in. 2013 federal tax form 1040x Before visiting, check www. 2013 federal tax form 1040x irs. 2013 federal tax form 1040x gov/localcontacts for hours of operation and services provided. 2013 federal tax form 1040x Mail. 2013 federal tax form 1040x You can send your order for forms, instructions, and publications to the address below. 2013 federal tax form 1040x You should receive a response within 10 days after your request is received. 2013 federal tax form 1040x  Internal Revenue Service 1201 N. 2013 federal tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2013 federal tax form 1040x   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2013 federal tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2013 federal tax form 1040x What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2013 federal tax form 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2013 federal tax form 1040x You face (or your business is facing) an immediate threat of adverse action. 2013 federal tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2013 federal tax form 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2013 federal tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. 2013 federal tax form 1040x Our advocates know how to work with the IRS. 2013 federal tax form 1040x Our services are free and tailored to meet your needs. 2013 federal tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. 2013 federal tax form 1040x How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2013 federal tax form 1040x irs. 2013 federal tax form 1040x gov/advocate, or call us toll-free at 1-877-777-4778. 2013 federal tax form 1040x How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2013 federal tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2013 federal tax form 1040x irs. 2013 federal tax form 1040x gov/sams. 2013 federal tax form 1040x Low Income Taxpayer Clinics. 2013 federal tax form 1040x   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2013 federal tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2013 federal tax form 1040x Visit www. 2013 federal tax form 1040x TaxpayerAdvocate. 2013 federal tax form 1040x irs. 2013 federal tax form 1040x gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2013 federal tax form 1040x Small Business and Self-Employed Tax Center. 2013 federal tax form 1040x This online guide is a must for every small business owner or any taxpayer about to start a business. 2013 federal tax form 1040x  The information is updated during the year. 2013 federal tax form 1040x Visit www. 2013 federal tax form 1040x irs. 2013 federal tax form 1040x gov/Businesses/Small-Businesses-&-Self-Employed. 2013 federal tax form 1040x Prev  Up  Next   Home   More Online Publications