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Amended Tax Return More:label_amended_20tax_20return More:bizfinance

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Amended Tax Return More:label_amended_20tax_20return More:bizfinance

Amended tax return more:label_amended_20tax_20return more:bizfinance 5. Amended tax return more:label_amended_20tax_20return more:bizfinance   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Amended tax return more:label_amended_20tax_20return more:bizfinance As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Amended tax return more:label_amended_20tax_20return more:bizfinance First, use either the rate table or rate worksheet to find your reduced contribution rate. Amended tax return more:label_amended_20tax_20return more:bizfinance Then complete the deduction worksheet to figure your deduction for contributions. Amended tax return more:label_amended_20tax_20return more:bizfinance The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Amended tax return more:label_amended_20tax_20return more:bizfinance A SEP plan is treated as a profit-sharing plan. Amended tax return more:label_amended_20tax_20return more:bizfinance However, do not use this worksheet for SARSEPs. Amended tax return more:label_amended_20tax_20return more:bizfinance Rate table for self-employed. Amended tax return more:label_amended_20tax_20return more:bizfinance   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Amended tax return more:label_amended_20tax_20return more:bizfinance Otherwise, use the rate worksheet provided below. Amended tax return more:label_amended_20tax_20return more:bizfinance   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Amended tax return more:label_amended_20tax_20return more:bizfinance Then read across to the rate under Column B. Amended tax return more:label_amended_20tax_20return more:bizfinance Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Amended tax return more:label_amended_20tax_20return more:bizfinance    Example. Amended tax return more:label_amended_20tax_20return more:bizfinance You are a sole proprietor with no employees. Amended tax return more:label_amended_20tax_20return more:bizfinance If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 090909. Amended tax return more:label_amended_20tax_20return more:bizfinance Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Amended tax return more:label_amended_20tax_20return more:bizfinance Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Amended tax return more:label_amended_20tax_20return more:bizfinance For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Amended tax return more:label_amended_20tax_20return more:bizfinance       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Amended tax return more:label_amended_20tax_20return more:bizfinance     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Amended tax return more:label_amended_20tax_20return more:bizfinance Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Amended tax return more:label_amended_20tax_20return more:bizfinance         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Amended tax return more:label_amended_20tax_20return more:bizfinance       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Amended tax return more:label_amended_20tax_20return more:bizfinance Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Amended tax return more:label_amended_20tax_20return more:bizfinance         • Otherwise, skip steps 16 through 18 and go to step 19. Amended tax return more:label_amended_20tax_20return more:bizfinance       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Amended tax return more:label_amended_20tax_20return more:bizfinance Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Amended tax return more:label_amended_20tax_20return more:bizfinance     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Amended tax return more:label_amended_20tax_20return more:bizfinance     Step 21           Subtract step 20 from step 19. Amended tax return more:label_amended_20tax_20return more:bizfinance This is your maximum deductible contribution. Amended tax return more:label_amended_20tax_20return more:bizfinance                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Amended tax return more:label_amended_20tax_20return more:bizfinance   Rate worksheet for self-employed. Amended tax return more:label_amended_20tax_20return more:bizfinance   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Amended tax return more:label_amended_20tax_20return more:bizfinance Use the following worksheet instead. Amended tax return more:label_amended_20tax_20return more:bizfinance Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105)   2) Rate in line 1 plus 1 (for example, 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 + 1 = 1. Amended tax return more:label_amended_20tax_20return more:bizfinance 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 ÷ 1. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 = 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 095)   Figuring your deduction. Amended tax return more:label_amended_20tax_20return more:bizfinance   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Amended tax return more:label_amended_20tax_20return more:bizfinance Community property laws. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Amended tax return more:label_amended_20tax_20return more:bizfinance Enter on step 1 the total net profit you actually earned. Amended tax return more:label_amended_20tax_20return more:bizfinance Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Amended tax return more:label_amended_20tax_20return more:bizfinance 009901 2 . Amended tax return more:label_amended_20tax_20return more:bizfinance 019608 3 . Amended tax return more:label_amended_20tax_20return more:bizfinance 029126 4 . Amended tax return more:label_amended_20tax_20return more:bizfinance 038462 5 . Amended tax return more:label_amended_20tax_20return more:bizfinance 047619 6 . Amended tax return more:label_amended_20tax_20return more:bizfinance 056604 7 . Amended tax return more:label_amended_20tax_20return more:bizfinance 065421 8 . Amended tax return more:label_amended_20tax_20return more:bizfinance 074074 9 . Amended tax return more:label_amended_20tax_20return more:bizfinance 082569 10 . Amended tax return more:label_amended_20tax_20return more:bizfinance 090909 11 . Amended tax return more:label_amended_20tax_20return more:bizfinance 099099 12 . Amended tax return more:label_amended_20tax_20return more:bizfinance 107143 13 . Amended tax return more:label_amended_20tax_20return more:bizfinance 115044 14 . Amended tax return more:label_amended_20tax_20return more:bizfinance 122807 15 . Amended tax return more:label_amended_20tax_20return more:bizfinance 130435 16 . Amended tax return more:label_amended_20tax_20return more:bizfinance 137931 17 . Amended tax return more:label_amended_20tax_20return more:bizfinance 145299 18 . Amended tax return more:label_amended_20tax_20return more:bizfinance 152542 19 . Amended tax return more:label_amended_20tax_20return more:bizfinance 159664 20 . Amended tax return more:label_amended_20tax_20return more:bizfinance 166667 21 . Amended tax return more:label_amended_20tax_20return more:bizfinance 173554 22 . Amended tax return more:label_amended_20tax_20return more:bizfinance 180328 23 . Amended tax return more:label_amended_20tax_20return more:bizfinance 186992 24 . Amended tax return more:label_amended_20tax_20return more:bizfinance 193548 25* . Amended tax return more:label_amended_20tax_20return more:bizfinance 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Amended tax return more:label_amended_20tax_20return more:bizfinance Example. Amended tax return more:label_amended_20tax_20return more:bizfinance You are a sole proprietor with no employees. Amended tax return more:label_amended_20tax_20return more:bizfinance The terms of your plan provide that you contribute 8½% (. Amended tax return more:label_amended_20tax_20return more:bizfinance 085) of your compensation to your plan. Amended tax return more:label_amended_20tax_20return more:bizfinance Your net profit from line 31, Schedule C (Form 1040) is $200,000. Amended tax return more:label_amended_20tax_20return more:bizfinance You have no elective deferrals or catch-up contributions. Amended tax return more:label_amended_20tax_20return more:bizfinance Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Amended tax return more:label_amended_20tax_20return more:bizfinance See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Amended tax return more:label_amended_20tax_20return more:bizfinance You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Amended tax return more:label_amended_20tax_20return more:bizfinance Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Amended tax return more:label_amended_20tax_20return more:bizfinance For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Amended tax return more:label_amended_20tax_20return more:bizfinance       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Amended tax return more:label_amended_20tax_20return more:bizfinance     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Amended tax return more:label_amended_20tax_20return more:bizfinance Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Amended tax return more:label_amended_20tax_20return more:bizfinance         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Amended tax return more:label_amended_20tax_20return more:bizfinance       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Amended tax return more:label_amended_20tax_20return more:bizfinance Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Amended tax return more:label_amended_20tax_20return more:bizfinance         • Otherwise, skip steps 16 through 18 and go to step 19. Amended tax return more:label_amended_20tax_20return more:bizfinance       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Amended tax return more:label_amended_20tax_20return more:bizfinance Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Amended tax return more:label_amended_20tax_20return more:bizfinance     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Amended tax return more:label_amended_20tax_20return more:bizfinance This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Amended tax return more:label_amended_20tax_20return more:bizfinance   See the filled-in Deduction Worksheet for Self-Employed on this page. Amended tax return more:label_amended_20tax_20return more:bizfinance Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105) 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 085 2) Rate in line 1 plus 1 (for example, 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 + 1 = 1. Amended tax return more:label_amended_20tax_20return more:bizfinance 105) 1. Amended tax return more:label_amended_20tax_20return more:bizfinance 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 ÷ 1. Amended tax return more:label_amended_20tax_20return more:bizfinance 105 = 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 095) 0. Amended tax return more:label_amended_20tax_20return more:bizfinance 078 This image is too large to be displayed in the current screen. Amended tax return more:label_amended_20tax_20return more:bizfinance Please click the link to view the image. Amended tax return more:label_amended_20tax_20return more:bizfinance Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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IRS Alerta sobre Nueva Estafa de “Phishing” Que Falsamente Alega Venir del Servicio del Defensor del Contribuyente

Video de YouTube del IRS : 
Consejo Tributario: Phishing-Malware

IR-2014-39SP, 28 de marzo de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) alertó hoy al público de una nueva estafa por correo electrónico que pesca información usando la práctica conocida como "phishing".  Los correos electrónicos parecen provenir del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés), e incluyen números de casos ficticios.

Los emails falsos pudieran incluir el siguiente mensaje: Su ingreso reportado del 2013 ha sido seleccionado para una revisión debido a un error del procesamiento de documentos. Su caso ha sido referido al Servicio del Defensor del Contribuyente para asistencia con su resolución. Para evitar demoras en el procesamiento de su presentación del 2013, contacte al Servicio del Defensor del Contribuyente para asistencia con la resolución.

Al destinatario se le indica que haga clic en enlaces que supuestamente proveen información sobre el "defensor" asignado al caso o donde se les permite "revisar el ingreso reportado". Los enlaces conllevan a páginas web que solicitan información personal.

Los contribuyentes que reciben estos mensajes no deben responder al correo electrónico ni hacer clic en los enlaces. Sin embargo, deben reenviar las estafas por correo electrónico a phishing@irs.gov. Para más información, visite la página del IRS acerca de Phishing.

El Servicio del Defensor del Contribuyente es una organización legítima del IRS que ayuda a los contribuyentes a resolver asuntos de impuestos federales que no han sido resueltos mediante los canales normales de la agencia.  El IRS, incluyendo al Servicio del Defensor al Contribuyente no inicia contacto con los contribuyentes a través de correo electrónico, textos, ni mediante ningún tipo de red social.

‪Para más información acerca de estafas a las que estar alerta vea la lista de la “Docena Sucia” en IRS.gov.

Page Last Reviewed or Updated: 28-Mar-2014

The Amended Tax Return More:label_amended_20tax_20return More:bizfinance

Amended tax return more:label_amended_20tax_20return more:bizfinance 2. Amended tax return more:label_amended_20tax_20return more:bizfinance   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Amended tax return more:label_amended_20tax_20return more:bizfinance Divorce and remarriage. Amended tax return more:label_amended_20tax_20return more:bizfinance Annulled marriages. Amended tax return more:label_amended_20tax_20return more:bizfinance Head of household or qualifying widow(er) with dependent child. Amended tax return more:label_amended_20tax_20return more:bizfinance Considered married. Amended tax return more:label_amended_20tax_20return more:bizfinance Same-sex marriage. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse died during the year. Amended tax return more:label_amended_20tax_20return more:bizfinance Married persons living apart. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance  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. Amended tax return more:label_amended_20tax_20return more:bizfinance See Same-sex marriage under Marital Status, later. Amended tax return more:label_amended_20tax_20return more:bizfinance Introduction This chapter helps you determine which filing status to use. Amended tax return more:label_amended_20tax_20return more:bizfinance There are five filing statuses. Amended tax return more:label_amended_20tax_20return more:bizfinance Single. Amended tax return more:label_amended_20tax_20return more:bizfinance Married Filing Jointly. Amended tax return more:label_amended_20tax_20return more:bizfinance Married Filing Separately. Amended tax return more:label_amended_20tax_20return more:bizfinance Head of Household. Amended tax return more:label_amended_20tax_20return more:bizfinance Qualifying Widow(er) With Dependent Child. Amended tax return more:label_amended_20tax_20return more:bizfinance If more than one filing status applies to you, choose the one that will give you the lowest tax. Amended tax return more:label_amended_20tax_20return more:bizfinance 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). Amended tax return more:label_amended_20tax_20return more:bizfinance You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Amended tax return more:label_amended_20tax_20return more:bizfinance Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Amended tax return more:label_amended_20tax_20return more:bizfinance S. Amended tax return more:label_amended_20tax_20return more:bizfinance Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Amended tax return more:label_amended_20tax_20return more:bizfinance Unmarried persons. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Amended tax return more:label_amended_20tax_20return more:bizfinance Divorced persons. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Amended tax return more:label_amended_20tax_20return more:bizfinance Divorce and remarriage. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Annulled marriages. Amended tax return more:label_amended_20tax_20return more:bizfinance    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 tax return more:label_amended_20tax_20return more:bizfinance You must file Form 1040X, Amended U. Amended tax return more:label_amended_20tax_20return more:bizfinance S. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Head of household or qualifying widow(er) with dependent child. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Amended tax return more:label_amended_20tax_20return more:bizfinance Married persons. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you are considered married, you and your spouse can file a joint return or separate returns. Amended tax return more:label_amended_20tax_20return more:bizfinance Considered married. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance You are married and living together as a married couple. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Amended tax return more:label_amended_20tax_20return more:bizfinance You are separated under an interlocutory (not final) decree of divorce. Amended tax return more:label_amended_20tax_20return more:bizfinance Same-sex marriage. Amended tax return more:label_amended_20tax_20return more:bizfinance   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. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance For more details, see Publication 501. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse died during the year. Amended tax return more:label_amended_20tax_20return more:bizfinance   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Amended tax return more:label_amended_20tax_20return more:bizfinance   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance Your deceased spouse's filing status is married filing separately for that year. Amended tax return more:label_amended_20tax_20return more:bizfinance Married persons living apart. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Amended tax return more:label_amended_20tax_20return more:bizfinance Also, your tax may be lower, and you may be able to claim the earned income credit. Amended tax return more:label_amended_20tax_20return more:bizfinance See Head of Household , later. Amended tax return more:label_amended_20tax_20return more:bizfinance Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Amended tax return more:label_amended_20tax_20return more:bizfinance To determine your marital status, see Marital Status , earlier. Amended tax return more:label_amended_20tax_20return more:bizfinance Widow(er). Amended tax return more:label_amended_20tax_20return more:bizfinance   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Amended tax return more:label_amended_20tax_20return more:bizfinance You may, however, be able to use another filing status that will give you a lower tax. Amended tax return more:label_amended_20tax_20return more:bizfinance See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Amended tax return more:label_amended_20tax_20return more:bizfinance How to file. Amended tax return more:label_amended_20tax_20return more:bizfinance   You can file Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance If you have taxable income of less than $100,000, you may be able to file Form 1040A. Amended tax return more:label_amended_20tax_20return more:bizfinance If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Amended tax return more:label_amended_20tax_20return more:bizfinance If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Amended tax return more:label_amended_20tax_20return more:bizfinance Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance You can file a joint return even if one of you had no income or deductions. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You can choose the method that gives the two of you the lower combined tax. Amended tax return more:label_amended_20tax_20return more:bizfinance How to file. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you file as married filing jointly, you can use Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Amended tax return more:label_amended_20tax_20return more:bizfinance Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse died. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance See Spouse died during the year under Marital Status, earlier, for more information. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Divorced persons. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance Accounting period. Amended tax return more:label_amended_20tax_20return more:bizfinance   Both of you must use the same accounting period, but you can use different accounting methods. Amended tax return more:label_amended_20tax_20return more:bizfinance See Accounting Periods and Accounting Methods in chapter 1. Amended tax return more:label_amended_20tax_20return more:bizfinance Joint responsibility. Amended tax return more:label_amended_20tax_20return more:bizfinance   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance This means that if one spouse does not pay the tax due, the other may have to. Amended tax return more:label_amended_20tax_20return more:bizfinance Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Amended tax return more:label_amended_20tax_20return more:bizfinance One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Divorced taxpayer. Amended tax return more:label_amended_20tax_20return more:bizfinance   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Relief from joint responsibility. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance You can ask for relief no matter how small the liability. Amended tax return more:label_amended_20tax_20return more:bizfinance   There are three types of relief available. Amended tax return more:label_amended_20tax_20return more:bizfinance Innocent spouse relief. Amended tax return more:label_amended_20tax_20return more:bizfinance 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). Amended tax return more:label_amended_20tax_20return more:bizfinance Equitable relief. Amended tax return more:label_amended_20tax_20return more:bizfinance    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Amended tax return more:label_amended_20tax_20return more:bizfinance Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Amended tax return more:label_amended_20tax_20return more:bizfinance Signing a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance   For a return to be considered a joint return, both spouses generally must sign the return. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse died before signing. Amended tax return more:label_amended_20tax_20return more:bizfinance   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse away from home. Amended tax return more:label_amended_20tax_20return more:bizfinance   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. Amended tax return more:label_amended_20tax_20return more:bizfinance Injury or disease prevents signing. Amended tax return more:label_amended_20tax_20return more:bizfinance   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). Amended tax return more:label_amended_20tax_20return more:bizfinance ” Be sure to also sign in the space provided for your signature. Amended tax return more:label_amended_20tax_20return more:bizfinance Attach a dated statement, signed by you, to the return. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Signing as guardian of spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Amended tax return more:label_amended_20tax_20return more:bizfinance Spouse in combat zone. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Other reasons spouse cannot sign. Amended tax return more:label_amended_20tax_20return more:bizfinance    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 tax return more:label_amended_20tax_20return more:bizfinance Attach the power of attorney (or a copy of it) to your tax return. Amended tax return more:label_amended_20tax_20return more:bizfinance You can use Form 2848, Power of Attorney and Declaration of Representative. Amended tax return more:label_amended_20tax_20return more:bizfinance Nonresident alien or dual-status alien. Amended tax return more:label_amended_20tax_20return more:bizfinance   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Amended tax return more:label_amended_20tax_20return more:bizfinance However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Amended tax return more:label_amended_20tax_20return more:bizfinance S. Amended tax return more:label_amended_20tax_20return more:bizfinance citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance If you do file a joint return, you and your spouse are both treated as U. Amended tax return more:label_amended_20tax_20return more:bizfinance S. Amended tax return more:label_amended_20tax_20return more:bizfinance residents for the entire tax year. Amended tax return more:label_amended_20tax_20return more:bizfinance See chapter 1 of Publication 519. Amended tax return more:label_amended_20tax_20return more:bizfinance Married Filing Separately You can choose married filing separately as your filing status if you are married. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance This can apply to you even if you are not divorced or legally separated. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Amended tax return more:label_amended_20tax_20return more:bizfinance See Head of Household , later, for more information. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Amended tax return more:label_amended_20tax_20return more:bizfinance This way you can make sure you are using the filing status that results in the lowest combined tax. Amended tax return more:label_amended_20tax_20return more:bizfinance When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Amended tax return more:label_amended_20tax_20return more:bizfinance How to file. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You can file Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance If your taxable income is less than $100,000, you may be able to file Form 1040A. Amended tax return more:label_amended_20tax_20return more:bizfinance Select this filing status by checking the box on line 3 of either form. Amended tax return more:label_amended_20tax_20return more:bizfinance Enter your spouse's full name and SSN or ITIN in the spaces provided. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Amended tax return more:label_amended_20tax_20return more:bizfinance Special Rules If you choose married filing separately as your filing status, the following special rules apply. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance   Your tax rate generally is higher than on a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance 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). Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance For more information about these expenses, the credit, and the exclusion, see chapter 32. Amended tax return more:label_amended_20tax_20return more:bizfinance You cannot take the earned income credit. Amended tax return more:label_amended_20tax_20return more:bizfinance You cannot take the exclusion or credit for adoption expenses in most cases. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You cannot exclude any interest income from qualified U. Amended tax return more:label_amended_20tax_20return more:bizfinance S. Amended tax return more:label_amended_20tax_20return more:bizfinance savings bonds you used for higher education expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amended tax return more:label_amended_20tax_20return more:bizfinance If your spouse itemizes deductions, you cannot claim the standard deduction. Amended tax return more:label_amended_20tax_20return more:bizfinance If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance Adjusted gross income (AGI) limits. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Individual retirement arrangements (IRAs). Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Your deduction is reduced or eliminated if your income is more than a certain amount. Amended tax return more:label_amended_20tax_20return more:bizfinance This amount is much lower for married individuals who file separately and lived together at any time during the year. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information, see How Much Can You Deduct in chapter 17. Amended tax return more:label_amended_20tax_20return more:bizfinance Rental activity losses. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance This is called a special allowance. Amended tax return more:label_amended_20tax_20return more:bizfinance However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance See Limits on Rental Losses in chapter 9. Amended tax return more:label_amended_20tax_20return more:bizfinance Community property states. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance See Publication 555. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Amended tax return more:label_amended_20tax_20return more:bizfinance This does not include any extensions. Amended tax return more:label_amended_20tax_20return more:bizfinance A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Exception. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance The personal representative has 1 year from the due date of the return (including extensions) to make the change. Amended tax return more:label_amended_20tax_20return more:bizfinance See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Amended tax return more:label_amended_20tax_20return more:bizfinance Head of Household You may be able to file as head of household if you meet all the following requirements. Amended tax return more:label_amended_20tax_20return more:bizfinance You are unmarried or “considered unmarried” on the last day of the year. Amended tax return more:label_amended_20tax_20return more:bizfinance See Marital Status , earlier, and Considered Unmarried , later. Amended tax return more:label_amended_20tax_20return more:bizfinance You paid more than half the cost of keeping up a home for the year. Amended tax return more:label_amended_20tax_20return more:bizfinance A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Amended tax return more:label_amended_20tax_20return more:bizfinance However, if the qualifying person is your dependent parent, he or she does not have to live with you. Amended tax return more:label_amended_20tax_20return more:bizfinance See Special rule for parent , later, under Qualifying Person. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You will also receive a higher standard deduction than if you file as single or married filing separately. Amended tax return more:label_amended_20tax_20return more:bizfinance Kidnapped child. Amended tax return more:label_amended_20tax_20return more:bizfinance   A child may qualify you to file as head of household even if the child has been kidnapped. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information, see Publication 501. Amended tax return more:label_amended_20tax_20return more:bizfinance How to file. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you file as head of household, you can use Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance If your taxable income is less than $100,000, you may be able to file Form 1040A. Amended tax return more:label_amended_20tax_20return more:bizfinance Indicate your choice of this filing status by checking the box on line 4 of either form. Amended tax return more:label_amended_20tax_20return more:bizfinance Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You are considered unmarried on the last day of the tax year if you meet all the following tests. Amended tax return more:label_amended_20tax_20return more:bizfinance You file a separate return (defined earlier under Joint Return After Separate Returns ). Amended tax return more:label_amended_20tax_20return more:bizfinance You paid more than half the cost of keeping up your home for the tax year. Amended tax return more:label_amended_20tax_20return more:bizfinance Your spouse did not live in your home during the last 6 months of the tax year. Amended tax return more:label_amended_20tax_20return more:bizfinance Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amended tax return more:label_amended_20tax_20return more:bizfinance See Temporary absences , under Qualifying Person, later. Amended tax return more:label_amended_20tax_20return more:bizfinance Your home was the main home of your child, stepchild, or foster child for more than half the year. Amended tax return more:label_amended_20tax_20return more:bizfinance (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Amended tax return more:label_amended_20tax_20return more:bizfinance ) You must be able to claim an exemption for the child. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance See Publication 555 for more information. Amended tax return more:label_amended_20tax_20return more:bizfinance Nonresident alien spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance However, your spouse is not a qualifying person for head of household purposes. Amended tax return more:label_amended_20tax_20return more:bizfinance You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Amended tax return more:label_amended_20tax_20return more:bizfinance Choice to treat spouse as resident. Amended tax return more:label_amended_20tax_20return more:bizfinance   You are considered married if you choose to treat your spouse as a resident alien. Amended tax return more:label_amended_20tax_20return more:bizfinance See Publication 519. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Amended tax return more:label_amended_20tax_20return more:bizfinance Worksheet 2-1. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Costs you include. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Amended tax return more:label_amended_20tax_20return more:bizfinance Costs you do not include. Amended tax return more:label_amended_20tax_20return more:bizfinance   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Qualifying Person See Table 2-1 to see who is a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance Any person not described in Table 2-1 is not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance Table 2-1. Amended tax return more:label_amended_20tax_20return more:bizfinance Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Amended tax return more:label_amended_20tax_20return more:bizfinance See the text of this chapter for the other requirements you must meet to claim head of household filing status. Amended tax return more:label_amended_20tax_20return more:bizfinance IF the person is your . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance   AND . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance   THEN that person is . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance . Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance   he or she is married and you can claim an exemption for him or her   a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance 6   you cannot claim an exemption for him or her   not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance   he or she did not live with you more than half the year   not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance   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. Amended tax return more:label_amended_20tax_20return more:bizfinance   you cannot claim an exemption for him or her   not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amended tax return more:label_amended_20tax_20return more:bizfinance 2The term “qualifying child” is defined in chapter 3. Amended tax return more:label_amended_20tax_20return more:bizfinance Note. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance 4The term “ qualifying relative ” is defined in chapter 3. Amended tax return more:label_amended_20tax_20return more:bizfinance 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance See Multiple Support Agreement in chapter 3. Amended tax return more:label_amended_20tax_20return more:bizfinance 6See Special rule for parent . Amended tax return more:label_amended_20tax_20return more:bizfinance Example 1—child. Amended tax return more:label_amended_20tax_20return more:bizfinance Your unmarried son lived with you all year and was 18 years old at the end of the year. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance Example 2—child who is not qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Amended tax return more:label_amended_20tax_20return more:bizfinance Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Amended tax return more:label_amended_20tax_20return more:bizfinance As a result, he is not your qualifying person for head of household purposes. Amended tax return more:label_amended_20tax_20return more:bizfinance Example 3—girlfriend. Amended tax return more:label_amended_20tax_20return more:bizfinance Your girlfriend lived with you all year. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance See Table 2-1. Amended tax return more:label_amended_20tax_20return more:bizfinance Example 4—girlfriend's child. Amended tax return more:label_amended_20tax_20return more:bizfinance The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Amended tax return more:label_amended_20tax_20return more:bizfinance 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). Amended tax return more:label_amended_20tax_20return more:bizfinance As a result, he is not your qualifying person for head of household purposes. Amended tax return more:label_amended_20tax_20return more:bizfinance Home of qualifying person. Amended tax return more:label_amended_20tax_20return more:bizfinance   Generally, the qualifying person must live with you for more than half of the year. Amended tax return more:label_amended_20tax_20return more:bizfinance Special rule for parent. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance However, you must be able to claim an exemption for your father or mother. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance Death or birth. Amended tax return more:label_amended_20tax_20return more:bizfinance   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. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance If the individual is anyone else, see Publication 501. Amended tax return more:label_amended_20tax_20return more:bizfinance Temporary absences. Amended tax return more:label_amended_20tax_20return more:bizfinance   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 tax return more:label_amended_20tax_20return more:bizfinance It must be reasonable to assume the absent person will return to the home after the temporary absence. Amended tax return more:label_amended_20tax_20return more:bizfinance You must continue to keep up the home during the absence. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance The year of death is the last year for which you can file jointly with your deceased spouse. Amended tax return more:label_amended_20tax_20return more:bizfinance See Married Filing Jointly , earlier. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Amended tax return more:label_amended_20tax_20return more:bizfinance It does not entitle you to file a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance How to file. Amended tax return more:label_amended_20tax_20return more:bizfinance   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Amended tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Check the box on line 5 of either form. Amended tax return more:label_amended_20tax_20return more:bizfinance Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amended tax return more:label_amended_20tax_20return more:bizfinance Eligibility rules. Amended tax return more:label_amended_20tax_20return more:bizfinance   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Amended tax return more:label_amended_20tax_20return more:bizfinance You were entitled to file a joint return with your spouse for the year your spouse died. Amended tax return more:label_amended_20tax_20return more:bizfinance It does not matter whether you actually filed a joint return. Amended tax return more:label_amended_20tax_20return more:bizfinance Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amended tax return more:label_amended_20tax_20return more:bizfinance You have a child or stepchild for whom you can claim an exemption. Amended tax return more:label_amended_20tax_20return more:bizfinance This does not include a foster child. Amended tax return more:label_amended_20tax_20return more:bizfinance This child lived in your home all year, except for temporary absences. Amended tax return more:label_amended_20tax_20return more:bizfinance See Temporary absences , earlier, under Head of Household. Amended tax return more:label_amended_20tax_20return more:bizfinance There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Amended tax return more:label_amended_20tax_20return more:bizfinance You paid more than half the cost of keeping up a home for the year. Amended tax return more:label_amended_20tax_20return more:bizfinance See Keeping Up a Home , earlier, under Head of Household. Amended tax return more:label_amended_20tax_20return more:bizfinance Example. Amended tax return more:label_amended_20tax_20return more:bizfinance John's wife died in 2011. Amended tax return more:label_amended_20tax_20return more:bizfinance John has not remarried. Amended tax return more:label_amended_20tax_20return more:bizfinance 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. Amended tax return more:label_amended_20tax_20return more:bizfinance For 2011 he was entitled to file a joint return for himself and his deceased wife. Amended tax return more:label_amended_20tax_20return more:bizfinance For 2012 and 2013, he can file as qualifying widower with a dependent child. Amended tax return more:label_amended_20tax_20return more:bizfinance After 2013 he can file as head of household if he qualifies. Amended tax return more:label_amended_20tax_20return more:bizfinance Death or birth. Amended tax return more:label_amended_20tax_20return more:bizfinance    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 tax return more:label_amended_20tax_20return more:bizfinance 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 tax return more:label_amended_20tax_20return more:bizfinance Kidnapped child. Amended tax return more:label_amended_20tax_20return more:bizfinance   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Amended tax return more:label_amended_20tax_20return more:bizfinance See Publication 501. Amended tax return more:label_amended_20tax_20return more:bizfinance    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 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