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Free file state return only 22. Free file state return only   Taxes Table of Contents IntroductionIndian tribal government. Free file state return only Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Free file state return only Real Estate TaxesReal estate taxes for prior years. Free file state return only Examples. Free file state return only Form 1099-S. Free file state return only Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Free file state return only It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Free file state return only This chapter covers the following topics. Free file state return only Income taxes (federal, state, local, and foreign). Free file state return only General sales taxes (state and local). Free file state return only Real estate taxes (state, local, and foreign). Free file state return only Personal property taxes (state and local). Free file state return only Taxes and fees you cannot deduct. Free file state return only Use Table 22-1 as a guide to determine which taxes you can deduct. Free file state return only The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Free file state return only Business taxes. Free file state return only   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Free file state return only For information on these taxes, see Publication 535, Business Expenses. Free file state return only State or local taxes. Free file state return only   These are taxes imposed by the 50 states, U. Free file state return only S. Free file state return only possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Free file state return only Indian tribal government. Free file state return only   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Free file state return only Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Free file state return only General sales taxes. Free file state return only   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Free file state return only Foreign taxes. Free file state return only   These are taxes imposed by a foreign country or any of its political subdivisions. Free file state return only Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Free file state return only The tax must be imposed on you. Free file state return only You must pay the tax during your tax year. Free file state return only The tax must be imposed on you. Free file state return only   In general, you can deduct only taxes imposed on you. Free file state return only   Generally, you can deduct property taxes only if you are an owner of the property. Free file state return only If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Free file state return only You must pay the tax during your tax year. Free file state return only   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Free file state return only If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Free file state return only If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Free file state return only If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Free file state return only See Publication 538, Accounting Periods and Methods, for details. Free file state return only    If you use an accrual method of accounting, see Publication 538 for more information. Free file state return only Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Free file state return only State and Local Income Taxes You can deduct state and local income taxes. Free file state return only However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Free file state return only See General Sales Taxes , later. Free file state return only Exception. Free file state return only    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Free file state return only For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Free file state return only What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Free file state return only Withheld taxes. Free file state return only   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Free file state return only Your Form(s) W-2 will show these amounts. Free file state return only Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Free file state return only Estimated tax payments. Free file state return only   You can deduct estimated tax payments you made during the year to a state or local government. Free file state return only However, you must have a reasonable basis for making the estimated tax payments. Free file state return only Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Free file state return only For example, you made an estimated state income tax payment. Free file state return only However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Free file state return only You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Free file state return only Refund applied to taxes. Free file state return only   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Free file state return only    Do not reduce your deduction by either of the following items. Free file state return only Any state or local income tax refund (or credit) you expect to receive for 2013. Free file state return only Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Free file state return only   However, part or all of this refund (or credit) may be taxable. Free file state return only See Refund (or credit) of state or local income taxes , later. Free file state return only Separate federal returns. Free file state return only   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Free file state return only Joint state and local returns. Free file state return only   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Free file state return only You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Free file state return only However, you cannot deduct more than the amount you actually paid during the year. Free file state return only You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Free file state return only If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Free file state return only Joint federal return. Free file state return only   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Free file state return only Contributions to state benefit funds. Free file state return only    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Free file state return only For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Free file state return only Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Free file state return only Alaska Unemployment Compensation Fund. Free file state return only California Nonoccupational Disability Benefit Fund. Free file state return only New Jersey Nonoccupational Disability Benefit Fund. Free file state return only New Jersey Unemployment Compensation Fund. Free file state return only New York Nonoccupational Disability Benefit Fund. Free file state return only Pennsylvania Unemployment Compensation Fund. Free file state return only Rhode Island Temporary Disability Benefit Fund. Free file state return only Washington State Supplemental Workmen's Compensation Fund. Free file state return only    Employee contributions to private or voluntary disability plans are not deductible. Free file state return only Refund (or credit) of state or local income taxes. Free file state return only   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Free file state return only This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Free file state return only If you did not itemize your deductions in the previous year, do not include the refund in income. Free file state return only If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Free file state return only For a discussion of how much to include, see Recoveries in chapter 12. Free file state return only Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Free file state return only S. Free file state return only possession. Free file state return only However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Free file state return only S. Free file state return only tax under the foreign earned income exclusion or the foreign housing exclusion. Free file state return only For information on these exclusions, see Publication 54, Tax Guide for U. Free file state return only S. Free file state return only Citizens and Resident Aliens Abroad. Free file state return only For information on the foreign tax credit, see Publication 514. Free file state return only General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Free file state return only You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Free file state return only Actual expenses. Free file state return only   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Free file state return only However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Free file state return only If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Free file state return only If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Free file state return only Do not include sales taxes paid on items used in your trade or business. Free file state return only Motor vehicles. Free file state return only   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Free file state return only This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Free file state return only Optional sales tax tables. Free file state return only   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Free file state return only You may also be able to add the state and local general sales taxes paid on certain specified items. Free file state return only   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Free file state return only Your income is your adjusted gross income plus any nontaxable items such as the following. Free file state return only Tax-exempt interest. Free file state return only Veterans' benefits. Free file state return only Nontaxable combat pay. Free file state return only Workers' compensation. Free file state return only Nontaxable part of social security and railroad retirement benefits. Free file state return only Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Free file state return only Public assistance payments. Free file state return only If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Free file state return only See the Instructions for Schedule A (Form 1040), line 5, for details. Free file state return only Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Free file state return only You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Free file state return only Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Free file state return only They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Free file state return only For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Free file state return only Tenant-shareholders in a cooperative housing corporation. Free file state return only   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Free file state return only The corporation should provide you with a statement showing your share of the taxes. Free file state return only For more information, see Special Rules for Cooperatives in Publication 530. Free file state return only Division of real estate taxes between buyers and sellers. Free file state return only   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Free file state return only   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Free file state return only The seller is treated as paying the taxes up to, but not including, the date of sale. Free file state return only The buyer is treated as paying the taxes beginning with the date of sale. Free file state return only This applies regardless of the lien dates under local law. Free file state return only Generally, this information is included on the settlement statement provided at the closing. Free file state return only    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Free file state return only This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Free file state return only However, you must also include the amount of that tax in the selling price of the property. Free file state return only The buyer must include the same amount in his or her cost of the property. Free file state return only   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Free file state return only Worksheet 22-1. Free file state return only Figuring Your Real Estate Tax Deduction 1. Free file state return only Enter the total real estate taxes for the real property tax year   2. Free file state return only Enter the number of days in the real property tax year that you owned the property   3. Free file state return only Divide line 2 by 365 (for leap years, divide line 2 by 366) . Free file state return only 4. Free file state return only Multiply line 1 by line 3. Free file state return only This is your deduction. Free file state return only Enter it on Schedule A (Form 1040), line 6   Note. Free file state return only Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Free file state return only Your total deduction is the sum of the line 4 amounts for all of the properties. Free file state return only Real estate taxes for prior years. Free file state return only   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Free file state return only Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Free file state return only The buyer must add them to the cost of the property. Free file state return only The seller can deduct these taxes paid by the buyer. Free file state return only However, the seller must include them in the selling price. Free file state return only Examples. Free file state return only   The following examples illustrate how real estate taxes are divided between buyer and seller. Free file state return only Example 1. Free file state return only Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Free file state return only The tax on their old home, sold on May 7, was $620. Free file state return only The tax on their new home, bought on May 3, was $732. Free file state return only Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Free file state return only On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Free file state return only Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Free file state return only They figure their deduction for taxes on their old home as follows. Free file state return only Worksheet 22-1. Free file state return only Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Free file state return only Enter the total real estate taxes for the real property tax year $620 2. Free file state return only Enter the number of days in the real property tax year that you owned the property 126 3. Free file state return only Divide line 2 by 365 (for leap years, divide line 2 by 366) . Free file state return only 3452 4. Free file state return only Multiply line 1 by line 3. Free file state return only This is your deduction. Free file state return only Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Free file state return only (The buyers add the $214 to their cost of the home. Free file state return only ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Free file state return only They figure their deduction for taxes on their new home as follows. Free file state return only Worksheet 22-1. Free file state return only Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Free file state return only Enter the total real estate taxes for the real property tax year $732 2. Free file state return only Enter the number of days in the real property tax year that you owned the property 243 3. Free file state return only Divide line 2 by 365 (for leap years, divide line 2 by 366) . Free file state return only 6658 4. Free file state return only Multiply line 1 by line 3. Free file state return only This is your deduction. Free file state return only Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Free file state return only (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Free file state return only ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Free file state return only They will enter this amount on Schedule A (Form 1040), line 6. Free file state return only Example 2. Free file state return only George and Helen Brown bought a new home on May 3, 2013. Free file state return only Their real property tax year for the new home is the calendar year. Free file state return only Real estate taxes for 2012 were assessed in their state on January 1, 2013. Free file state return only The taxes became due on May 31, 2013, and October 31, 2013. Free file state return only The Browns agreed to pay all taxes due after the date of purchase. Free file state return only Real estate taxes for 2012 were $680. Free file state return only They paid $340 on May 31, 2013, and $340 on October 31, 2013. Free file state return only These taxes were for the 2012 real property tax year. Free file state return only The Browns cannot deduct them since they did not own the property until 2013. Free file state return only Instead, they must add $680 to the cost of their new home. Free file state return only In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Free file state return only The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Free file state return only They will figure their 2014 deduction for taxes as follows. Free file state return only Worksheet 22-1. Free file state return only Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Free file state return only Enter the total real estate taxes for the real property tax year $752 2. Free file state return only Enter the number of days in the real property tax year that you owned the property 243 3. Free file state return only Divide line 2 by 365 (for leap years, divide line 2 by 366) . Free file state return only 6658 4. Free file state return only Multiply line 1 by line 3. Free file state return only This is your deduction. Free file state return only Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Free file state return only Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Free file state return only This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Free file state return only The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Free file state return only The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Free file state return only Form 1099-S. Free file state return only   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Free file state return only Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Free file state return only The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Free file state return only   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Free file state return only The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Free file state return only See Refund (or rebate) , later. Free file state return only Taxes placed in escrow. Free file state return only   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Free file state return only You can deduct only the real estate tax that the third party actually paid to the taxing authority. Free file state return only If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Free file state return only Tenants by the entirety. Free file state return only   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Free file state return only Divorced individuals. Free file state return only   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Free file state return only See Taxes and insurance in chapter 18 for more information. Free file state return only Ministers' and military housing allowances. Free file state return only   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Free file state return only Refund (or rebate). Free file state return only   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Free file state return only If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Free file state return only However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Free file state return only For more information, see Recoveries in chapter 12. Free file state return only Table 22-1. Free file state return only Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Free file state return only Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Free file state return only     Fines and penalties. Free file state return only Income Taxes State and local income taxes. Free file state return only Federal income taxes. Free file state return only   Foreign income taxes. Free file state return only     Employee contributions to state funds listed under Contributions to state benefit funds . Free file state return only Employee contributions to private or voluntary disability plans. Free file state return only     State and local general sales taxes if you choose to deduct state and local income taxes. Free file state return only General Sales Taxes State and local general sales taxes, including compensating use taxes. Free file state return only State and local income taxes if you choose to deduct state and local general sales taxes. Free file state return only Other Taxes Taxes that are expenses of your trade or business. Free file state return only Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Free file state return only   Taxes on property producing rent or royalty income. Free file state return only Per capita taxes. Free file state return only   Occupational taxes. Free file state return only See chapter 28. Free file state return only     One-half of self-employment tax paid. Free file state return only   Personal Property Taxes State and local personal property taxes. Free file state return only Customs duties that are not expenses of your trade or business or of producing income. Free file state return only Real Estate Taxes State and local real estate taxes. Free file state return only Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Free file state return only   Foreign real estate taxes. Free file state return only Taxes for local benefits (with exceptions). Free file state return only See Real Estate-Related Items You Cannot Deduct . Free file state return only   Tenant's share of real estate taxes paid by  cooperative housing corporation. Free file state return only Trash and garbage pickup fees (with exceptions). Free file state return only See Real Estate-Related Items You Cannot Deduct . Free file state return only     Rent increase due to higher real estate taxes. Free file state return only     Homeowners' association charges. Free file state return only Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Free file state return only Taxes for local benefits. Free file state return only Itemized charges for services (such as trash and garbage pickup fees). Free file state return only Transfer taxes (or stamp taxes). Free file state return only Rent increases due to higher real estate taxes. Free file state return only Homeowners' association charges. Free file state return only Taxes for local benefits. Free file state return only   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Free file state return only These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Free file state return only You should increase the basis of your property by the amount of the assessment. Free file state return only   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Free file state return only If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Free file state return only If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Free file state return only    Taxes for local benefits may be included in your real estate tax bill. Free file state return only If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Free file state return only You should use the rules above to determine if the local benefit tax is deductible. Free file state return only Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Free file state return only Itemized charges for services. Free file state return only    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Free file state return only For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Free file state return only    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Free file state return only If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Free file state return only Exception. Free file state return only   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Free file state return only Transfer taxes (or stamp taxes). Free file state return only   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Free file state return only If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Free file state return only If paid by the buyer, they are included in the cost basis of the property. Free file state return only Rent increase due to higher real estate taxes. Free file state return only   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Free file state return only Homeowners' association charges. Free file state return only   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Free file state return only Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Free file state return only A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Free file state return only For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Free file state return only If the tax is partly based on value and partly based on other criteria, it may qualify in part. Free file state return only Example. Free file state return only Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Free file state return only You paid $32 based on the value ($1,500) and weight (3,400 lbs. Free file state return only ) of your car. Free file state return only You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Free file state return only The remaining $17 ($. Free file state return only 50 × 34), based on the weight, is not deductible. Free file state return only Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Free file state return only Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Free file state return only See Table 22-1. Free file state return only Taxes and fees that are generally not deductible include the following items. Free file state return only Employment taxes. Free file state return only This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Free file state return only However, one-half of self-employment tax you pay is deductible. Free file state return only In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Free file state return only For more information, see chapters 21 and 32. Free file state return only Estate, inheritance, legacy, or succession taxes. Free file state return only However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Free file state return only In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Free file state return only For more information, see Publication 559, Survivors, Executors, and Administrators. Free file state return only Federal income taxes. Free file state return only This includes income taxes withheld from your pay. Free file state return only Fines and penalties. Free file state return only You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Free file state return only Gift taxes. Free file state return only License fees. Free file state return only You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Free file state return only Per capita taxes. Free file state return only You cannot deduct state or local per capita taxes. Free file state return only Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Free file state return only For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Free file state return only Where To Deduct You deduct taxes on the following schedules. Free file state return only State and local income taxes. Free file state return only    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Free file state return only Check box a on line 5. Free file state return only General sales taxes. Free file state return only   Sales taxes are deducted on Schedule A (Form 1040), line 5. Free file state return only You must check box b on line 5. Free file state return only If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Free file state return only Foreign income taxes. Free file state return only   Generally, income taxes you pay to a foreign country or U. Free file state return only S. Free file state return only possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Free file state return only S. Free file state return only income tax on Form 1040, line 47. Free file state return only To claim the credit, you may have to complete and attach Form 1116. Free file state return only For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Free file state return only Real estate taxes and personal property taxes. Free file state return only    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Free file state return only Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Free file state return only Self-employment tax. Free file state return only    Deduct one-half of your self-employment tax on Form 1040, line 27. Free file state return only Other taxes. Free file state return only    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. Free file state return only Prev  Up  Next   Home   More Online Publications
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The Free File State Return Only

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