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Filing A Amended Tax Return Form 1040x

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Filing A Amended Tax Return Form 1040x

Filing a amended tax return form 1040x Index A Assessment of tax, Assessment of tax. Filing a amended tax return form 1040x Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Filing a amended tax return form 1040x Carrybacks, Carrybacks from the debtor's activities. Filing a amended tax return form 1040x Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Filing a amended tax return form 1040x Employer identification number, Employer identification number. Filing a amended tax return form 1040x , Employer identification number. Filing a amended tax return form 1040x Estimated tax, Estimated tax – Form 1041-ES. Filing a amended tax return form 1040x Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Filing a amended tax return form 1040x Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Filing a amended tax return form 1040x C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Filing a amended tax return form 1040x Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Filing a amended tax return form 1040x Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Filing a amended tax return form 1040x Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Filing a amended tax return form 1040x Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Filing a amended tax return form 1040x , Disclosure of return information to trustee. Filing a amended tax return form 1040x Dismissal of case Amended return, Dismissal of bankruptcy case. Filing a amended tax return form 1040x E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Filing a amended tax return form 1040x Election by spouse, Election by debtor's spouse. Filing a amended tax return form 1040x Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Filing a amended tax return form 1040x Employment taxes, Employment taxes. Filing a amended tax return form 1040x , Employment Taxes Examination of return, Examination of return. Filing a amended tax return form 1040x F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Filing a amended tax return form 1040x Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Filing a amended tax return form 1040x J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Filing a amended tax return form 1040x P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Filing a amended tax return form 1040x Secured tax claims, Secured tax claims. Filing a amended tax return form 1040x Penalties, Penalties. Filing a amended tax return form 1040x Relief from penalties, Relief from certain penalties. Filing a amended tax return form 1040x Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Filing a amended tax return form 1040x T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Filing a amended tax return form 1040x , Basis Reduction Carryovers, Attribute carryovers. Filing a amended tax return form 1040x Order of reduction, Order of reduction. Filing a amended tax return form 1040x Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Filing a amended tax return form 1040x Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Filing a amended tax return form 1040x Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Filing a amended tax return form 1040x Tax return: Form 1041, Figuring tax due. Filing a amended tax return form 1040x Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. Filing a amended tax return form 1040x Taxpayer Advocate, Taxpayer Advocate Service. Filing a amended tax return form 1040x TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Filing A Amended Tax Return Form 1040x

Filing a amended tax return form 1040x 2. Filing a amended tax return form 1040x   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Filing a amended tax return form 1040x Divorce and remarriage. Filing a amended tax return form 1040x Annulled marriages. Filing a amended tax return form 1040x Head of household or qualifying widow(er) with dependent child. Filing a amended tax return form 1040x Considered married. Filing a amended tax return form 1040x Same-sex marriage. Filing a amended tax return form 1040x Spouse died during the year. Filing a amended tax return form 1040x Married persons living apart. Filing a amended tax return form 1040x Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Filing a amended tax return form 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Filing a amended tax return form 1040x See Same-sex marriage under Marital Status, later. Filing a amended tax return form 1040x Introduction This chapter helps you determine which filing status to use. Filing a amended tax return form 1040x There are five filing statuses. Filing a amended tax return form 1040x Single. Filing a amended tax return form 1040x Married Filing Jointly. Filing a amended tax return form 1040x Married Filing Separately. Filing a amended tax return form 1040x Head of Household. Filing a amended tax return form 1040x Qualifying Widow(er) With Dependent Child. Filing a amended tax return form 1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. Filing a amended tax return form 1040x You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Filing a amended tax return form 1040x You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Filing a amended tax return form 1040x Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Filing a amended tax return form 1040x Unmarried persons. Filing a amended tax return form 1040x   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Filing a amended tax return form 1040x State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Filing a amended tax return form 1040x Divorced persons. Filing a amended tax return form 1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Filing a amended tax return form 1040x Divorce and remarriage. Filing a amended tax return form 1040x   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Filing a amended tax return form 1040x Annulled marriages. Filing a amended tax return form 1040x    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Filing a amended tax return form 1040x You must file Form 1040X, Amended U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Filing a amended tax return form 1040x Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Filing a amended tax return form 1040x If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Filing a amended tax return form 1040x However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Filing a amended tax return form 1040x Head of household or qualifying widow(er) with dependent child. Filing a amended tax return form 1040x   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Filing a amended tax return form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Filing a amended tax return form 1040x Married persons. Filing a amended tax return form 1040x   If you are considered married, you and your spouse can file a joint return or separate returns. Filing a amended tax return form 1040x Considered married. Filing a amended tax return form 1040x   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Filing a amended tax return form 1040x You are married and living together as a married couple. Filing a amended tax return form 1040x You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Filing a amended tax return form 1040x You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Filing a amended tax return form 1040x You are separated under an interlocutory (not final) decree of divorce. Filing a amended tax return form 1040x Same-sex marriage. Filing a amended tax return form 1040x   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing a amended tax return form 1040x The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing a amended tax return form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Filing a amended tax return form 1040x For more details, see Publication 501. Filing a amended tax return form 1040x Spouse died during the year. Filing a amended tax return form 1040x   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Filing a amended tax return form 1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Filing a amended tax return form 1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Filing a amended tax return form 1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Filing a amended tax return form 1040x Your deceased spouse's filing status is married filing separately for that year. Filing a amended tax return form 1040x Married persons living apart. Filing a amended tax return form 1040x   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Filing a amended tax return form 1040x If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Filing a amended tax return form 1040x Also, your tax may be lower, and you may be able to claim the earned income credit. Filing a amended tax return form 1040x See Head of Household , later. Filing a amended tax return form 1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Filing a amended tax return form 1040x To determine your marital status, see Marital Status , earlier. Filing a amended tax return form 1040x Widow(er). Filing a amended tax return form 1040x   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Filing a amended tax return form 1040x You may, however, be able to use another filing status that will give you a lower tax. Filing a amended tax return form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Filing a amended tax return form 1040x How to file. Filing a amended tax return form 1040x   You can file Form 1040. Filing a amended tax return form 1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. Filing a amended tax return form 1040x If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Filing a amended tax return form 1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Filing a amended tax return form 1040x Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Filing a amended tax return form 1040x Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Filing a amended tax return form 1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Filing a amended tax return form 1040x You can file a joint return even if one of you had no income or deductions. Filing a amended tax return form 1040x If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Filing a amended tax return form 1040x Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Filing a amended tax return form 1040x If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Filing a amended tax return form 1040x You can choose the method that gives the two of you the lower combined tax. Filing a amended tax return form 1040x How to file. Filing a amended tax return form 1040x   If you file as married filing jointly, you can use Form 1040. Filing a amended tax return form 1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Filing a amended tax return form 1040x If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Filing a amended tax return form 1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Filing a amended tax return form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Filing a amended tax return form 1040x Spouse died. Filing a amended tax return form 1040x   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Filing a amended tax return form 1040x See Spouse died during the year under Marital Status, earlier, for more information. Filing a amended tax return form 1040x   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Filing a amended tax return form 1040x Divorced persons. Filing a amended tax return form 1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Filing a amended tax return form 1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Filing a amended tax return form 1040x Accounting period. Filing a amended tax return form 1040x   Both of you must use the same accounting period, but you can use different accounting methods. Filing a amended tax return form 1040x See Accounting Periods and Accounting Methods in chapter 1. Filing a amended tax return form 1040x Joint responsibility. Filing a amended tax return form 1040x   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Filing a amended tax return form 1040x This means that if one spouse does not pay the tax due, the other may have to. Filing a amended tax return form 1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Filing a amended tax return form 1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Filing a amended tax return form 1040x You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Filing a amended tax return form 1040x Divorced taxpayer. Filing a amended tax return form 1040x   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Filing a amended tax return form 1040x This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Filing a amended tax return form 1040x Relief from joint responsibility. Filing a amended tax return form 1040x   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Filing a amended tax return form 1040x You can ask for relief no matter how small the liability. Filing a amended tax return form 1040x   There are three types of relief available. Filing a amended tax return form 1040x Innocent spouse relief. Filing a amended tax return form 1040x Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Filing a amended tax return form 1040x Equitable relief. Filing a amended tax return form 1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Filing a amended tax return form 1040x Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Filing a amended tax return form 1040x Signing a joint return. Filing a amended tax return form 1040x   For a return to be considered a joint return, both spouses generally must sign the return. Filing a amended tax return form 1040x Spouse died before signing. Filing a amended tax return form 1040x   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Filing a amended tax return form 1040x If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Filing a amended tax return form 1040x Spouse away from home. Filing a amended tax return form 1040x   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Filing a amended tax return form 1040x Injury or disease prevents signing. Filing a amended tax return form 1040x   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Filing a amended tax return form 1040x ” Be sure to also sign in the space provided for your signature. Filing a amended tax return form 1040x Attach a dated statement, signed by you, to the return. Filing a amended tax return form 1040x The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Filing a amended tax return form 1040x Signing as guardian of spouse. Filing a amended tax return form 1040x   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Filing a amended tax return form 1040x Spouse in combat zone. Filing a amended tax return form 1040x   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Filing a amended tax return form 1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Filing a amended tax return form 1040x For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Filing a amended tax return form 1040x Other reasons spouse cannot sign. Filing a amended tax return form 1040x    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Filing a amended tax return form 1040x Attach the power of attorney (or a copy of it) to your tax return. Filing a amended tax return form 1040x You can use Form 2848, Power of Attorney and Declaration of Representative. Filing a amended tax return form 1040x Nonresident alien or dual-status alien. Filing a amended tax return form 1040x   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Filing a amended tax return form 1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Filing a amended tax return form 1040x If you do file a joint return, you and your spouse are both treated as U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x residents for the entire tax year. Filing a amended tax return form 1040x See chapter 1 of Publication 519. Filing a amended tax return form 1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. Filing a amended tax return form 1040x This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Filing a amended tax return form 1040x If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Filing a amended tax return form 1040x You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Filing a amended tax return form 1040x This can apply to you even if you are not divorced or legally separated. Filing a amended tax return form 1040x If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Filing a amended tax return form 1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Filing a amended tax return form 1040x See Head of Household , later, for more information. Filing a amended tax return form 1040x You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Filing a amended tax return form 1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Filing a amended tax return form 1040x This way you can make sure you are using the filing status that results in the lowest combined tax. Filing a amended tax return form 1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Filing a amended tax return form 1040x How to file. Filing a amended tax return form 1040x   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Filing a amended tax return form 1040x You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Filing a amended tax return form 1040x You can file Form 1040. Filing a amended tax return form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Filing a amended tax return form 1040x Select this filing status by checking the box on line 3 of either form. Filing a amended tax return form 1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. Filing a amended tax return form 1040x If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Filing a amended tax return form 1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Filing a amended tax return form 1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. Filing a amended tax return form 1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Filing a amended tax return form 1040x   Your tax rate generally is higher than on a joint return. Filing a amended tax return form 1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Filing a amended tax return form 1040x You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Filing a amended tax return form 1040x If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Filing a amended tax return form 1040x For more information about these expenses, the credit, and the exclusion, see chapter 32. Filing a amended tax return form 1040x You cannot take the earned income credit. Filing a amended tax return form 1040x You cannot take the exclusion or credit for adoption expenses in most cases. Filing a amended tax return form 1040x You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Filing a amended tax return form 1040x You cannot exclude any interest income from qualified U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x savings bonds you used for higher education expenses. Filing a amended tax return form 1040x If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Filing a amended tax return form 1040x The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Filing a amended tax return form 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Filing a amended tax return form 1040x If your spouse itemizes deductions, you cannot claim the standard deduction. Filing a amended tax return form 1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Filing a amended tax return form 1040x Adjusted gross income (AGI) limits. Filing a amended tax return form 1040x   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Filing a amended tax return form 1040x Individual retirement arrangements (IRAs). Filing a amended tax return form 1040x   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Filing a amended tax return form 1040x Your deduction is reduced or eliminated if your income is more than a certain amount. Filing a amended tax return form 1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. Filing a amended tax return form 1040x For more information, see How Much Can You Deduct in chapter 17. Filing a amended tax return form 1040x Rental activity losses. Filing a amended tax return form 1040x   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Filing a amended tax return form 1040x This is called a special allowance. Filing a amended tax return form 1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Filing a amended tax return form 1040x Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Filing a amended tax return form 1040x See Limits on Rental Losses in chapter 9. Filing a amended tax return form 1040x Community property states. Filing a amended tax return form 1040x   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Filing a amended tax return form 1040x See Publication 555. Filing a amended tax return form 1040x Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Filing a amended tax return form 1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Filing a amended tax return form 1040x This does not include any extensions. Filing a amended tax return form 1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Filing a amended tax return form 1040x Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Filing a amended tax return form 1040x Exception. Filing a amended tax return form 1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Filing a amended tax return form 1040x The personal representative has 1 year from the due date of the return (including extensions) to make the change. Filing a amended tax return form 1040x See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Filing a amended tax return form 1040x Head of Household You may be able to file as head of household if you meet all the following requirements. Filing a amended tax return form 1040x You are unmarried or “considered unmarried” on the last day of the year. Filing a amended tax return form 1040x See Marital Status , earlier, and Considered Unmarried , later. Filing a amended tax return form 1040x You paid more than half the cost of keeping up a home for the year. Filing a amended tax return form 1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Filing a amended tax return form 1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. Filing a amended tax return form 1040x See Special rule for parent , later, under Qualifying Person. Filing a amended tax return form 1040x If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Filing a amended tax return form 1040x You will also receive a higher standard deduction than if you file as single or married filing separately. Filing a amended tax return form 1040x Kidnapped child. Filing a amended tax return form 1040x   A child may qualify you to file as head of household even if the child has been kidnapped. Filing a amended tax return form 1040x For more information, see Publication 501. Filing a amended tax return form 1040x How to file. Filing a amended tax return form 1040x   If you file as head of household, you can use Form 1040. Filing a amended tax return form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Filing a amended tax return form 1040x Indicate your choice of this filing status by checking the box on line 4 of either form. Filing a amended tax return form 1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Filing a amended tax return form 1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Filing a amended tax return form 1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. Filing a amended tax return form 1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). Filing a amended tax return form 1040x You paid more than half the cost of keeping up your home for the tax year. Filing a amended tax return form 1040x Your spouse did not live in your home during the last 6 months of the tax year. Filing a amended tax return form 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Filing a amended tax return form 1040x See Temporary absences , under Qualifying Person, later. Filing a amended tax return form 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Filing a amended tax return form 1040x (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Filing a amended tax return form 1040x ) You must be able to claim an exemption for the child. Filing a amended tax return form 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Filing a amended tax return form 1040x The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Filing a amended tax return form 1040x If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Filing a amended tax return form 1040x See Publication 555 for more information. Filing a amended tax return form 1040x Nonresident alien spouse. Filing a amended tax return form 1040x   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Filing a amended tax return form 1040x However, your spouse is not a qualifying person for head of household purposes. Filing a amended tax return form 1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Filing a amended tax return form 1040x Choice to treat spouse as resident. Filing a amended tax return form 1040x   You are considered married if you choose to treat your spouse as a resident alien. Filing a amended tax return form 1040x See Publication 519. Filing a amended tax return form 1040x Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Filing a amended tax return form 1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Filing a amended tax return form 1040x Worksheet 2-1. Filing a amended tax return form 1040x Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Filing a amended tax return form 1040x Costs you include. Filing a amended tax return form 1040x   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Filing a amended tax return form 1040x   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Filing a amended tax return form 1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Filing a amended tax return form 1040x Costs you do not include. Filing a amended tax return form 1040x   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Filing a amended tax return form 1040x Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Filing a amended tax return form 1040x Qualifying Person See Table 2-1 to see who is a qualifying person. Filing a amended tax return form 1040x Any person not described in Table 2-1 is not a qualifying person. Filing a amended tax return form 1040x Table 2-1. Filing a amended tax return form 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Filing a amended tax return form 1040x See the text of this chapter for the other requirements you must meet to claim head of household filing status. Filing a amended tax return form 1040x IF the person is your . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x   AND . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x   THEN that person is . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x . Filing a amended tax return form 1040x qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Filing a amended tax return form 1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. Filing a amended tax return form 1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Filing a amended tax return form 1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Filing a amended tax return form 1040x 6   you cannot claim an exemption for him or her   not a qualifying person. Filing a amended tax return form 1040x qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Filing a amended tax return form 1040x   he or she did not live with you more than half the year   not a qualifying person. Filing a amended tax return form 1040x   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Filing a amended tax return form 1040x   you cannot claim an exemption for him or her   not a qualifying person. Filing a amended tax return form 1040x 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Filing a amended tax return form 1040x 2The term “qualifying child” is defined in chapter 3. Filing a amended tax return form 1040x Note. Filing a amended tax return form 1040x If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Filing a amended tax return form 1040x If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Filing a amended tax return form 1040x 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Filing a amended tax return form 1040x 4The term “ qualifying relative ” is defined in chapter 3. Filing a amended tax return form 1040x 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Filing a amended tax return form 1040x See Multiple Support Agreement in chapter 3. Filing a amended tax return form 1040x 6See Special rule for parent . Filing a amended tax return form 1040x Example 1—child. Filing a amended tax return form 1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. Filing a amended tax return form 1040x He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Filing a amended tax return form 1040x As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Filing a amended tax return form 1040x Example 2—child who is not qualifying person. Filing a amended tax return form 1040x The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Filing a amended tax return form 1040x Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Filing a amended tax return form 1040x Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Filing a amended tax return form 1040x As a result, he is not your qualifying person for head of household purposes. Filing a amended tax return form 1040x Example 3—girlfriend. Filing a amended tax return form 1040x Your girlfriend lived with you all year. Filing a amended tax return form 1040x Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Filing a amended tax return form 1040x See Table 2-1. Filing a amended tax return form 1040x Example 4—girlfriend's child. Filing a amended tax return form 1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Filing a amended tax return form 1040x He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Filing a amended tax return form 1040x As a result, he is not your qualifying person for head of household purposes. Filing a amended tax return form 1040x Home of qualifying person. Filing a amended tax return form 1040x   Generally, the qualifying person must live with you for more than half of the year. Filing a amended tax return form 1040x Special rule for parent. Filing a amended tax return form 1040x   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Filing a amended tax return form 1040x However, you must be able to claim an exemption for your father or mother. Filing a amended tax return form 1040x Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Filing a amended tax return form 1040x   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Filing a amended tax return form 1040x Death or birth. Filing a amended tax return form 1040x   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Filing a amended tax return form 1040x If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Filing a amended tax return form 1040x If the individual is anyone else, see Publication 501. Filing a amended tax return form 1040x Temporary absences. Filing a amended tax return form 1040x   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Filing a amended tax return form 1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. Filing a amended tax return form 1040x You must continue to keep up the home during the absence. Filing a amended tax return form 1040x Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Filing a amended tax return form 1040x The year of death is the last year for which you can file jointly with your deceased spouse. Filing a amended tax return form 1040x See Married Filing Jointly , earlier. Filing a amended tax return form 1040x You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Filing a amended tax return form 1040x For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Filing a amended tax return form 1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Filing a amended tax return form 1040x It does not entitle you to file a joint return. Filing a amended tax return form 1040x How to file. Filing a amended tax return form 1040x   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Filing a amended tax return form 1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Filing a amended tax return form 1040x Check the box on line 5 of either form. Filing a amended tax return form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Filing a amended tax return form 1040x Eligibility rules. Filing a amended tax return form 1040x   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Filing a amended tax return form 1040x You were entitled to file a joint return with your spouse for the year your spouse died. Filing a amended tax return form 1040x It does not matter whether you actually filed a joint return. Filing a amended tax return form 1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Filing a amended tax return form 1040x You have a child or stepchild for whom you can claim an exemption. Filing a amended tax return form 1040x This does not include a foster child. Filing a amended tax return form 1040x This child lived in your home all year, except for temporary absences. Filing a amended tax return form 1040x See Temporary absences , earlier, under Head of Household. Filing a amended tax return form 1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Filing a amended tax return form 1040x You paid more than half the cost of keeping up a home for the year. Filing a amended tax return form 1040x See Keeping Up a Home , earlier, under Head of Household. Filing a amended tax return form 1040x Example. Filing a amended tax return form 1040x John's wife died in 2011. Filing a amended tax return form 1040x John has not remarried. Filing a amended tax return form 1040x During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Filing a amended tax return form 1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. Filing a amended tax return form 1040x For 2012 and 2013, he can file as qualifying widower with a dependent child. Filing a amended tax return form 1040x After 2013 he can file as head of household if he qualifies. Filing a amended tax return form 1040x Death or birth. Filing a amended tax return form 1040x    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Filing a amended tax return form 1040x You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Filing a amended tax return form 1040x Kidnapped child. Filing a amended tax return form 1040x   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Filing a amended tax return form 1040x See Publication 501. Filing a amended tax return form 1040x    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Filing a amended tax return form 1040x Prev  Up  Next   Home   More Online Publications