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Amended Irs Tax Forms

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Amended Irs Tax Forms

Amended irs tax forms Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Amended irs tax forms 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. Amended irs tax forms Form 1040A filers. Amended irs tax forms Form 1040 filers. Amended irs tax forms More information. Amended irs tax forms Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amended irs tax forms Taxpayer identification numbers for aliens. Amended irs tax forms Taxpayer identification numbers for adoptees. Amended irs tax forms 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. Amended irs tax forms S. Amended irs tax forms 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. Amended irs tax forms For details, see Table 1 and Table 2. Amended irs tax forms You also must file if one of the situations described in Table 3 applies. Amended irs tax forms The filing requirements apply even if you owe no tax. Amended irs tax forms Table 1. Amended irs tax forms 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Amended irs tax forms . Amended irs tax forms . Amended irs tax forms AND at the end of 2013 you were. Amended irs tax forms . Amended irs tax forms . Amended irs tax forms * THEN file a return if your gross income was at least. Amended irs tax forms . Amended irs tax forms . Amended irs tax forms ** 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. Amended irs tax forms ** 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). Amended irs tax forms 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). Amended irs tax forms 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. Amended irs tax forms Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Amended irs tax forms Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Amended irs tax forms 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. Amended irs tax forms *** 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. Amended irs tax forms You may have to pay a penalty if you are required to file a return but fail to do so. Amended irs tax forms If you willfully fail to file a return, you may be subject to criminal prosecution. Amended irs tax forms For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Amended irs tax forms Gross income. Amended irs tax forms    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amended irs tax forms 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. Amended irs tax forms For a list of community property states, see Community property states under Married Filing Separately, later. Amended irs tax forms Self-employed persons. Amended irs tax forms    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. Amended irs tax forms 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. Amended irs tax forms In either case, you must add any income from investments and from incidental or outside operations or sources. Amended irs tax forms    You must file Form 1040 if you owe any self-employment tax. Amended irs tax forms Filing status. Amended irs tax forms    Your filing status generally depends on whether you are single or married. Amended irs tax forms Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Amended irs tax forms Filing status is discussed in detail later in this publication. Amended irs tax forms Age. Amended irs tax forms    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. Amended irs tax forms For 2013, you are 65 or older if you were born before January 2, 1949. Amended irs tax forms 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. Amended irs tax forms Dependents should see Table 2 instead. Amended irs tax forms Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Amended irs tax forms You are the surviving spouse, executor, administrator, or legal representative. Amended irs tax forms The decedent met the filing requirements described in this publication at the time of his or her death. Amended irs tax forms For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Amended irs tax forms Table 2. Amended irs tax forms 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Amended irs tax forms If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Amended irs tax forms  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Amended irs tax forms It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Amended irs tax forms Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Amended irs tax forms Gross income is the total of your unearned and earned income. Amended irs tax forms If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Amended irs tax forms For details, see Exemptions for Dependents. Amended irs tax forms Single dependents—Were you either age 65 or older or blind? □ No. Amended irs tax forms You must file a return if any of the following apply. Amended irs tax forms Your unearned income was more than $1,000. Amended irs tax forms Your earned income was more than $6,100. Amended irs tax forms Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Amended irs tax forms     □ Yes. Amended irs tax forms You must file a return if any of the following apply. Amended irs tax forms Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Amended irs tax forms Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Amended irs tax forms 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). Amended irs tax forms     Married dependents—Were you either age 65 or older or blind? □ No. Amended irs tax forms You must file a return if any of the following apply. Amended irs tax forms Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended irs tax forms Your unearned income was more than $1,000. Amended irs tax forms Your earned income was more than $6,100. Amended irs tax forms Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Amended irs tax forms     □ Yes. Amended irs tax forms You must file a return if any of the following apply. Amended irs tax forms Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended irs tax forms Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Amended irs tax forms Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Amended irs tax forms 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). Amended irs tax forms     U. Amended irs tax forms S. Amended irs tax forms 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. Amended irs tax forms For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Amended irs tax forms S. Amended irs tax forms Citizens and Resident Aliens Abroad. Amended irs tax forms Residents of Puerto Rico If you are a U. Amended irs tax forms S. Amended irs tax forms citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Amended irs tax forms S. Amended irs tax forms income tax return for any year in which you meet the income requirements. Amended irs tax forms This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Amended irs tax forms If you are a bona fide resident of Puerto Rico for the whole year, your U. Amended irs tax forms S. Amended irs tax forms gross income does not include income from sources within Puerto Rico. Amended irs tax forms It does, however, include any income you received for your services as an employee of the United States or any U. Amended irs tax forms S. Amended irs tax forms agency. Amended irs tax forms If you receive income from Puerto Rican sources that is not subject to U. Amended irs tax forms S. Amended irs tax forms tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Amended irs tax forms S. Amended irs tax forms income tax return. Amended irs tax forms For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amended irs tax forms S. Amended irs tax forms Possessions. Amended irs tax forms Individuals With Income From U. Amended irs tax forms S. Amended irs tax forms Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amended irs tax forms S. Amended irs tax forms Virgin Islands, special rules may apply when determining whether you must file a U. Amended irs tax forms S. Amended irs tax forms federal income tax return. Amended irs tax forms In addition, you may have to file a return with the individual possession government. Amended irs tax forms See Publication 570 for more information. Amended irs tax forms Dependents A person who is a dependent may still have to file a return. Amended irs tax forms It depends on his or her earned income, unearned income, and gross income. Amended irs tax forms For details, see Table 2. Amended irs tax forms A dependent must also file if one of the situations described in Table 3 applies. Amended irs tax forms Responsibility of parent. Amended irs tax forms    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. Amended irs tax forms 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. Amended irs tax forms ” Earned income. Amended irs tax forms    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Amended irs tax forms 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. Amended irs tax forms See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Amended irs tax forms Child's earnings. Amended irs tax forms    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Amended irs tax forms This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Amended irs tax forms But if the child does not pay the tax due on this income, the parent is liable for the tax. Amended irs tax forms Unearned income. Amended irs tax forms    Unearned income includes income such as interest, dividends, and capital gains. Amended irs tax forms Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Amended irs tax forms Election to report child's unearned income on parent's return. Amended irs tax forms    You may be able to include your child's interest and dividend income on your tax return. Amended irs tax forms If you do this, your child will not have to file a return. Amended irs tax forms To make this election, all of the following conditions must be met. Amended irs tax forms Your child was under age 19 (or under age 24 if a student) at the end of 2013. Amended irs tax forms (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. Amended irs tax forms 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. Amended irs tax forms ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Amended irs tax forms The interest and dividend income was less than $10,000. Amended irs tax forms Your child is required to file a return for 2013 unless you make this election. Amended irs tax forms Your child does not file a joint return for 2013. Amended irs tax forms 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. Amended irs tax forms No federal income tax was withheld from your child's income under the backup withholding rules. Amended irs tax forms You are the parent whose return must be used when making the election to report your child's unearned income. Amended irs tax forms   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Amended irs tax forms 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. Amended irs tax forms See Table 3 for those other situations when you must file. Amended irs tax forms Table 3. Amended irs tax forms 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. Amended irs tax forms 1. Amended irs tax forms You owe any special taxes, including any of the following. Amended irs tax forms   a. Amended irs tax forms Alternative minimum tax. Amended irs tax forms (See Form 6251. Amended irs tax forms )   b. Amended irs tax forms Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Amended irs tax forms (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amended irs tax forms ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Amended irs tax forms   c. Amended irs tax forms 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). Amended irs tax forms   d. Amended irs tax forms 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. Amended irs tax forms (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Amended irs tax forms )   e. Amended irs tax forms Household employment taxes. Amended irs tax forms But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Amended irs tax forms   f. Amended irs tax forms Recapture taxes. Amended irs tax forms (See the Form 1040 instructions for lines 44, 59b, and 60. Amended irs tax forms ) 2. Amended irs tax forms You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Amended irs tax forms 3. Amended irs tax forms You had net earnings from self-employment of at least $400. Amended irs tax forms (See Schedule SE (Form 1040) and its instructions. Amended irs tax forms ) 4. Amended irs tax forms You had wages of $108. Amended irs tax forms 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amended irs tax forms (See Schedule SE (Form 1040) and its instructions. Amended irs tax forms ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Amended irs tax forms For example, you should file if one of the following applies. Amended irs tax forms You had income tax withheld from your pay. Amended irs tax forms You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Amended irs tax forms You qualify for the earned income credit. Amended irs tax forms See Publication 596, Earned Income Credit (EIC), for more information. Amended irs tax forms You qualify for the additional child tax credit. Amended irs tax forms See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Amended irs tax forms You qualify for the refundable American opportunity education credit. Amended irs tax forms See Form 8863, Education Credits. Amended irs tax forms You qualify for the health coverage tax credit. Amended irs tax forms For information about this credit, see Form 8885, Health Coverage Tax Credit. Amended irs tax forms You qualify for the credit for federal tax on fuels. Amended irs tax forms See Form 4136, Credit for Federal Tax Paid on Fuels. Amended irs tax forms Form 1099-B received. Amended irs tax forms    Even if you are not required to file a return, you should consider filing if all of the following apply. Amended irs tax forms You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Amended irs tax forms 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. Amended irs tax forms Box 3 of Form 1099-B (or substitute statement) is blank. Amended irs tax forms In this case, filing a return may keep you from getting a notice from the IRS. Amended irs tax forms 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. Amended irs tax forms You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Amended irs tax forms There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Amended irs tax forms If more than one filing status applies to you, choose the one that will give you the lowest tax. Amended irs tax forms Marital Status In general, your filing status depends on whether you are considered unmarried or married. Amended irs tax forms Unmarried persons. Amended irs tax forms    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. Amended irs tax forms   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Amended irs tax forms Divorced persons. Amended irs tax forms    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Amended irs tax forms Divorce and remarriage. Amended irs tax forms    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. Amended irs tax forms Annulled marriages. Amended irs tax forms    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. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Amended irs tax forms 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. Amended irs tax forms Head of household or qualifying widow(er) with dependent child. Amended irs tax forms    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. Amended irs tax forms See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Amended irs tax forms Married persons. Amended irs tax forms    If you are considered married, you and your spouse can file a joint return or separate returns. Amended irs tax forms Considered married. Amended irs tax forms    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. Amended irs tax forms You are married and living together. Amended irs tax forms 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. Amended irs tax forms You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Amended irs tax forms You are separated under an interlocutory (not final) decree of divorce. Amended irs tax forms Same-sex marriage. Amended irs tax forms    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. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Amended irs tax forms S. Amended irs tax forms territories and possessions. Amended irs tax forms It means any domestic jurisdiction that has the legal authority to sanction marriages. Amended irs tax forms The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Amended irs tax forms   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Amended irs tax forms 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. Amended irs tax forms   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Amended irs tax forms gov. Amended irs tax forms Spouse died during the year. Amended irs tax forms    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Amended irs tax forms   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Amended irs tax forms For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Amended irs tax forms   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Amended irs tax forms Your deceased spouse's filing status is married filing separately for that year. Amended irs tax forms Married persons living apart. Amended irs tax forms    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. Amended irs tax forms If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Amended irs tax forms Also, your tax may be lower, and you may be able to claim the earned income credit. Amended irs tax forms See Head of Household , later. Amended irs tax forms Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Amended irs tax forms To determine your marital status, see Marital Status , earlier. Amended irs tax forms Widow(er). Amended irs tax forms    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Amended irs tax forms You may, however, be able to use another filing status that will give you a lower tax. Amended irs tax forms See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Amended irs tax forms How to file. Amended irs tax forms    You can file Form 1040. Amended irs tax forms If you have taxable income of less than $100,000, you may be able to file Form 1040A. Amended irs tax forms If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Amended irs tax forms If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Amended irs tax forms Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Amended irs tax forms 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. Amended irs tax forms On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Amended irs tax forms You can file a joint return even if one of you had no income or deductions. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms 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). Amended irs tax forms You can choose the method that gives the two of you the lower combined tax. Amended irs tax forms How to file. Amended irs tax forms    If you file as married filing jointly, you can use Form 1040. Amended irs tax forms If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Amended irs tax forms 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. Amended irs tax forms If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Amended irs tax forms Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Amended irs tax forms Spouse died. Amended irs tax forms    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. Amended irs tax forms See Spouse died during the year , under Married persons, earlier. Amended irs tax forms   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. Amended irs tax forms Divorced persons. Amended irs tax forms    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. Amended irs tax forms Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Amended irs tax forms Accounting period. Amended irs tax forms    Both of you must use the same accounting period, but you can use different accounting methods. Amended irs tax forms Joint responsibility. Amended irs tax forms    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amended irs tax forms This means that if one spouse does not pay the tax due, the other may have to. Amended irs tax forms Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Amended irs tax forms One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Amended irs tax forms   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. Amended irs tax forms Divorced taxpayer. Amended irs tax forms    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Amended irs tax forms 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. Amended irs tax forms Relief from joint responsibility. Amended irs tax forms    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. Amended irs tax forms You can ask for relief no matter how small the liability. Amended irs tax forms   There are three types of relief available. Amended irs tax forms Innocent spouse relief. Amended irs tax forms 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). Amended irs tax forms Equitable relief. Amended irs tax forms    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Amended irs tax forms Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Amended irs tax forms Signing a joint return. Amended irs tax forms    For a return to be considered a joint return, both spouses generally must sign the return. Amended irs tax forms Spouse died before signing. Amended irs tax forms    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Amended irs tax forms 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. Amended irs tax forms Spouse away from home. Amended irs tax forms    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. Amended irs tax forms Injury or disease prevents signing. Amended irs tax forms    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). Amended irs tax forms ” Be sure to also sign in the space provided for your signature. Amended irs tax forms Attach a dated statement, signed by you, to the return. Amended irs tax forms 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. Amended irs tax forms Signing as guardian of spouse. Amended irs tax forms    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Amended irs tax forms Spouse in combat zone. Amended irs tax forms    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. Amended irs tax forms Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Amended irs tax forms 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. Amended irs tax forms Other reasons spouse cannot sign. Amended irs tax forms    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). Amended irs tax forms Attach the power of attorney (or a copy of it) to your tax return. Amended irs tax forms You can use Form 2848. Amended irs tax forms Nonresident alien or dual-status alien. Amended irs tax forms    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Amended irs tax forms However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Amended irs tax forms S. Amended irs tax forms citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Amended irs tax forms If you do file a joint return, you and your spouse are both treated as U. Amended irs tax forms S. Amended irs tax forms residents for the entire tax year. Amended irs tax forms See chapter 1 of Publication 519. Amended irs tax forms Married Filing Separately You can choose married filing separately as your filing status if you are married. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms 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 ). Amended irs tax forms This can apply to you even if you are not divorced or legally separated. Amended irs tax forms 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. Amended irs tax forms The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Amended irs tax forms See Head of Household , later, for more information. Amended irs tax forms 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. Amended irs tax forms However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Amended irs tax forms This way you can make sure you are using the filing status that results in the lowest combined tax. Amended irs tax forms When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Amended irs tax forms How to file. Amended irs tax forms    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Amended irs tax forms 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. Amended irs tax forms   You can file Form 1040. Amended irs tax forms If your taxable income is less than $100,000, you may be able to file Form 1040A. Amended irs tax forms Select this filing status by checking the box on line 3 of either form. Amended irs tax forms Enter your spouse's full name and SSN or ITIN in the spaces provided. Amended irs tax forms 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. Amended irs tax forms Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Amended irs tax forms Special Rules If you choose married filing separately as your filing status, the following special rules apply. Amended irs tax forms Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Amended irs tax forms Your tax rate generally is higher than on a joint return. Amended irs tax forms Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Amended irs tax forms 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). Amended irs tax forms 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. Amended irs tax forms See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Amended irs tax forms You cannot take the earned income credit. Amended irs tax forms You cannot take the exclusion or credit for adoption expenses in most cases. Amended irs tax forms 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. Amended irs tax forms You cannot exclude any interest income from qualified U. Amended irs tax forms S. Amended irs tax forms savings bonds you used for higher education expenses. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amended irs tax forms If your spouse itemizes deductions, you cannot claim the standard deduction. Amended irs tax forms If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Amended irs tax forms Adjusted gross income (AGI) limits. Amended irs tax forms    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. Amended irs tax forms Individual retirement arrangements (IRAs). Amended irs tax forms    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. Amended irs tax forms Your deduction is reduced or eliminated if your income is more than a certain amount. Amended irs tax forms This amount is much lower for married individuals who file separately and lived together at any time during the year. Amended irs tax forms For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Amended irs tax forms Rental activity losses. Amended irs tax forms    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. Amended irs tax forms This is called a special allowance. Amended irs tax forms However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Amended irs tax forms 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. Amended irs tax forms See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Amended irs tax forms Community property states. Amended irs tax forms    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. Amended irs tax forms See Publication 555, Community Property. Amended irs tax forms 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. Amended irs tax forms You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Amended irs tax forms This does not include any extensions. Amended irs tax forms A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Amended irs tax forms 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. Amended irs tax forms Exception. Amended irs tax forms    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Amended irs tax forms The personal representative has 1 year from the due date (including extensions) of the return to make the change. Amended irs tax forms See Publication 559 for more information on filing income tax returns for a decedent. Amended irs tax forms Head of Household You may be able to file as head of household if you meet all the following requirements. Amended irs tax forms You are unmarried or considered unmarried on the last day of the year. Amended irs tax forms See Marital Status , earlier, and Considered Unmarried , later. Amended irs tax forms You paid more than half the cost of keeping up a home for the year. Amended irs tax forms A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Amended irs tax forms However, if the qualifying person is your dependent parent, he or she does not have to live with you. Amended irs tax forms See Special rule for parent , later, under Qualifying Person. Amended irs tax forms 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. Amended irs tax forms You will also receive a higher standard deduction than if you file as single or married filing separately. Amended irs tax forms How to file. Amended irs tax forms    If you file as head of household, you can use Form 1040. Amended irs tax forms If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amended irs tax forms Indicate your choice of this filing status by checking the box on line 4 of either form. Amended irs tax forms Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Amended irs tax forms Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Amended irs tax forms You are considered unmarried on the last day of the tax year if you meet all the following tests. Amended irs tax forms You file a separate return (defined earlier under Joint Return After Separate Returns ). Amended irs tax forms You paid more than half the cost of keeping up your home for the tax year. Amended irs tax forms Your spouse did not live in your home during the last 6 months of the tax year. Amended irs tax forms Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amended irs tax forms See Temporary absences , later. Amended irs tax forms Your home was the main home of your child, stepchild, or foster child for more than half the year. Amended irs tax forms (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Amended irs tax forms ) You must be able to claim an exemption for the child. Amended irs tax forms 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. Amended irs tax forms The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Amended irs tax forms 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. Amended irs tax forms See Publication 555 for more information. Amended irs tax forms Nonresident alien spouse. Amended irs tax forms    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. Amended irs tax forms However, your spouse is not a qualifying person for head of household purposes. Amended irs tax forms You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Amended irs tax forms Choice to treat spouse as resident. Amended irs tax forms    You are considered married if you choose to treat your spouse as a resident alien. Amended irs tax forms See chapter 1 of Publication 519. Amended irs tax forms 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. Amended irs tax forms You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Amended irs tax forms Worksheet 1. Amended irs tax forms 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. Amended irs tax forms Costs you include. Amended irs tax forms    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. Amended irs tax forms   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. Amended irs tax forms However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Amended irs tax forms Costs you do not include. Amended irs tax forms    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Amended irs tax forms 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. Amended irs tax forms Qualifying Person See Table 4 to see who is a qualifying person. Amended irs tax forms Any person not described in Table 4 is not a qualifying person. Amended irs tax forms Example 1—child. Amended irs tax forms Your unmarried son lived with you all year and was 18 years old at the end of the year. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms Example 2—child who is not qualifying person. Amended irs tax forms 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. Amended irs tax forms Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Amended irs tax forms Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Amended irs tax forms As a result, he is not your qualifying person for head of household purposes. Amended irs tax forms Example 3—girlfriend. Amended irs tax forms Your girlfriend lived with you all year. Amended irs tax forms 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 . Amended irs tax forms See Table 4. Amended irs tax forms Example 4—girlfriend's child. Amended irs tax forms The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Amended irs tax forms 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). Amended irs tax forms As a result, he is not your qualifying person for head of household purposes. Amended irs tax forms Home of qualifying person. Amended irs tax forms    Generally, the qualifying person must live with you for more than half of the year. Amended irs tax forms Special rule for parent. Amended irs tax forms    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. Amended irs tax forms However, you must be able to claim an exemption for your father or mother. Amended irs tax forms 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. Amended irs tax forms   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. Amended irs tax forms Death or birth. Amended irs tax forms    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. Amended irs tax forms To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Amended irs tax forms Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Amended irs tax forms 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. Amended irs tax forms Example. Amended irs tax forms You are unmarried. Amended irs tax forms Your mother, for whom you can claim an exemption, lived in an apartment by herself. Amended irs tax forms She died on September 2. Amended irs tax forms The cost of the upkeep of her apartment for the year until her death was $6,000. Amended irs tax forms You paid $4,000 and your brother paid $2,000. Amended irs tax forms Your brother made no other payments towards your mother's support. Amended irs tax forms Your mother had no income. Amended irs tax forms 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. Amended irs tax forms Temporary absences. Amended irs tax forms    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. Amended irs tax forms It must be reasonable to assume the absent person will return to the home after the temporary absence. Amended irs tax forms You must continue to keep up the home during the absence. Amended irs tax forms Kidnapped child. Amended irs tax forms    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Amended irs tax forms You can claim head of household filing status if all the following statements are true. Amended irs tax forms 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. Amended irs tax forms In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amended irs tax forms You would have qualified for head of household filing status if the child had not been kidnapped. Amended irs tax forms   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. Amended irs tax forms 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. Amended irs tax forms The year of death is the last year for which you can file jointly with your deceased spouse. Amended irs tax forms See Married Filing Jointly , earlier. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms The rules for using this filing status are explained in detail here. Amended irs tax forms This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Amended irs tax forms It does not entitle you to file a joint return. Amended irs tax forms How to file. Amended irs tax forms    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Amended irs tax forms If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amended irs tax forms Check the box on line 5 of either form. Amended irs tax forms Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amended irs tax forms Table 4. Amended irs tax forms 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. Amended irs tax forms IF the person is your . Amended irs tax forms . Amended irs tax forms . Amended irs tax forms   AND . Amended irs tax forms . Amended irs tax forms . Amended irs tax forms   THEN that person is . Amended irs tax forms . Amended irs tax forms . Amended irs tax forms 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. Amended irs tax forms   he or she is married and you can claim an exemption for him or her   a qualifying person. Amended irs tax forms   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Amended irs tax forms 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Amended irs tax forms 6   you cannot claim an exemption for him or her   not a qualifying person. Amended irs tax forms qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Amended irs tax forms   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. Amended irs tax forms   he or she did not live with you more than half the year   not a qualifying person. Amended irs tax forms   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. Amended irs tax forms   you cannot claim an exemption for him or her   not a qualifying person. Amended irs tax forms 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amended irs tax forms 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms 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. Amended irs tax forms 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Amended irs tax forms 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amended irs tax forms See Multiple Support Agreement . Amended irs tax forms 6 See Special rule for parent . Amended irs tax forms Eligibility rules. Amended irs tax forms    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Amended irs tax forms You were entitled to file a joint return with your spouse for the year your spouse died. Amended irs tax forms It does not matter whether you actually filed a joint return. Amended irs tax forms Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amended irs tax forms You have a child or stepchild for whom you can claim an exemption. Amended irs tax forms This does not include a foster child. Amended irs tax forms This child lived in your home all year, except for temporary absences. Amended irs tax forms See Temporary absences , earlier, under Head of Household. Amended irs tax forms There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Amended irs tax forms You paid more than half the cost of keeping up a home for the year. Amended irs tax forms See Keeping Up a Home , earlier, under Head of Household. Amended irs tax forms Example. Amended irs tax forms John's wife died in 2011. Amended irs tax forms John has not remarried. Amended irs tax forms 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. Amended irs tax forms For 2011 he was entitled to file a joint return for himself and his deceased wife. Amended irs tax forms For 2012 and 2013, he can file as a qualifying widower with a dependent child. Amended irs tax forms After 2013, he can file as head of household if he qualifies. Amended irs tax forms Death or birth. Amended irs tax forms    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. Amended irs tax forms 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. Amended irs tax forms Kidnapped child. Amended irs tax forms    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. Amended irs tax forms You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Amended irs tax forms 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. Amended irs tax forms In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amended irs tax forms You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Amended irs tax forms As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Amended irs tax forms Exemptions Exemptions reduce your taxable income. Amended irs tax forms You can deduct $3,900 for each exemption you claim in 2013. Amended irs tax forms If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Amended irs tax forms But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Amended irs tax forms See Phaseout of Exemptions , later. Amended irs tax forms Types of exemptions. Amended irs tax forms    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). Amended irs tax forms While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Amended irs tax forms Dependent cannot claim a personal exemption. Amended irs tax forms    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. Amended irs tax forms How to claim exemptions. Amended irs tax forms    How you claim an exemption on your tax return depends on which form you file. Amended irs tax forms Form 1040EZ filers. Amended irs tax forms    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Amended irs tax forms Form 1040A filers. Amended irs tax forms    If you file Form 1040A, complete lines 6a through 6d. Amended irs tax forms The total number of exemptions you can claim is the total in the box on line 6d. Amended irs tax forms Also complete line 26. Amended irs tax forms Form 1040 filers. Amended irs tax forms    If you file Form 1040, complete lines 6a through 6d. Amended irs tax forms The total number of exemptions you can claim is the total in the box on line 6d. Amended irs tax forms Also complete line 42. Amended irs tax forms If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms citizen or resident alien. Amended irs tax forms    If you are a U. Amended irs tax forms S. Amended irs tax forms citizen, U. Amended irs tax forms S. Amended irs tax forms resident alien, U. Amended irs tax forms S. Amended irs tax forms national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Amended irs tax forms Nonresident aliens. Amended irs tax forms    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. Amended irs tax forms You cannot claim exemptions for a spouse or dependents. Amended irs tax forms   These restrictions do not apply if you are a nonresident alien married to a U. Amended irs tax forms S. Amended irs tax forms citizen or resident alien and have chosen to be treated as a resident of the United States. Amended irs tax forms More information. Amended irs tax forms    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Amended irs tax forms Dual-status taxpayers. Amended irs tax forms    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. Amended irs tax forms Personal Exemptions You are generally allowed one exemption for yourself. Amended irs tax forms If you are married, you may be allowed one exemption for your spouse. Amended irs tax forms These are called personal exemptions. Amended irs tax forms Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Amended irs tax forms 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. Amended irs tax forms Your Spouse's Exemption Your spouse is never considered your dependent. Amended irs tax forms Joint return. Amended irs tax forms    On a joint return, you can claim one exemption for yourself and one for your spouse. Amended irs tax forms Separate return. Amended irs tax forms    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. Amended irs tax forms This is true even if the other taxpayer does not actually claim your spouse as a dependent. Amended irs tax forms 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. Amended irs tax forms S. Amended irs tax forms tax purposes and satisfy the other conditions listed above. Amended irs tax forms Head of household. Amended irs tax forms    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. Amended irs tax forms   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. Amended irs tax forms Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Amended irs tax forms Death of spouse. Amended irs tax forms    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 . Amended irs tax forms 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 . Amended irs tax forms   If you remarried during the year, you cannot take an exemption for your deceased spouse. Amended irs tax forms   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. Amended irs tax forms If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Amended irs tax forms Divorced or separated spouse. Amended irs tax forms    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Amended irs tax forms This rule applies even if you provided all of your former spouse's support. Amended irs tax forms Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Amended irs tax forms You can claim an exemption for a dependent even if your dependent files a return. Amended irs tax forms The term “dependent” means: A qualifying child, or A qualifying relative. Amended irs tax forms The terms “ qualifying child ” and “ qualifying relative ” are defined later. Amended irs tax forms You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Amended irs tax forms Dependent taxpayer test. Amended irs tax forms Joint return test. Amended irs tax forms Citizen or resident test. Amended irs tax forms These three tests are explained in detail later. Amended irs tax forms All the requirements for claiming an exemption for a dependent are summarized in Table 5. Amended irs tax forms Table 5. Amended irs tax forms Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Amended irs tax forms For details, see the rest of this publication. Amended irs tax forms You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Amended irs tax forms   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. Amended irs tax forms   You cannot claim a person as a dependent unless that person is a U. Amended irs tax forms S. Amended irs tax forms citizen, U. Amended irs tax forms S. Amended irs tax forms resident alien, U. Amended irs tax forms S. Amended irs tax forms national, or a resident of Canada or Mexico. Amended irs tax forms 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Amended irs tax forms   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. Amended irs tax forms   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. Amended irs tax forms   The child must have lived with you for more than half of the year. Amended irs tax forms 2  The child must not have provided more than half of his or her own support for the year. Amended irs tax forms   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). Amended irs tax forms  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. Amended irs tax forms 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. Amended irs tax forms The person cannot be your qualifying child or the qualifying child of any other taxpayer. Amended irs tax forms   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). Amended irs tax forms   The person's gross income for the year must be less than $3,900. Amended irs tax forms 3  You must provide more than half of the person's total support for the year. Amended irs tax forms 4  1 There is an exception for certain adopted children. Amended irs tax forms 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. Amended irs tax forms 3 There is an exception if the person is disabled and has income from a sheltered workshop. Amended irs tax forms 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amended irs tax forms Dependent not allowed a personal exemption. Amended irs tax forms 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. Amended irs tax forms This is true even if you do not claim the dependent's exemption on your return. Amended irs tax forms 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. Amended irs tax forms Housekeepers, maids, or servants. Amended irs tax forms    If these people work for you, you cannot claim exemptions for them. Amended irs tax forms Child tax credit. Amended irs tax forms    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. Amended irs tax forms For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Amended irs tax forms Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Amended irs tax forms Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Amended irs tax forms 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. Amended irs tax forms Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Amended irs tax forms Exception. Amended irs tax forms    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. Amended irs tax forms Example 1—child files joint return. Amended irs tax forms You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amended irs tax forms He earned $25,000 for the year. Amended irs tax forms The couple files a joint return. Amended irs tax forms You cannot take an exemption for your daughter. Amended irs tax forms Example 2—child files joint return only as claim for refund of withheld tax. Amended irs tax forms Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amended irs tax forms Neither is required to file a tax return. Amended irs tax forms They do not have a child. Amended irs tax forms Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Amended irs tax forms 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. Amended irs tax forms You can claim exemptions for each of them if all the other tests to do so are met. Amended irs tax forms Example 3—child files joint return to claim American opportunity credit. Amended irs tax forms The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amended irs tax forms He and his wife are not required to file a tax return. Amended irs tax forms However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amended irs tax forms 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 Skip to content
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Recalls API Server

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The Amended Irs Tax Forms

Amended irs tax forms Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Amended irs tax forms They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Amended irs tax forms They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Amended irs tax forms Table of Contents 1. Amended irs tax forms   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Amended irs tax forms Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Amended irs tax forms   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Amended irs tax forms Divorce and remarriage. Amended irs tax forms Annulled marriages. Amended irs tax forms Head of household or qualifying widow(er) with dependent child. Amended irs tax forms Considered married. Amended irs tax forms Same-sex marriage. Amended irs tax forms Spouse died during the year. Amended irs tax forms Married persons living apart. Amended irs tax forms 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 3. Amended irs tax forms   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amended irs tax forms Taxpayer identification numbers for aliens. Amended irs tax forms Taxpayer identification numbers for adoptees. Amended irs tax forms 4. Amended irs tax forms   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications