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Free State E Filing

Free state e filing Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free state e filing Tax questions. Free state e filing Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Free state e filing This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Free state e filing Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Free state e filing Sole proprietor. Free state e filing   A sole proprietor is someone who owns an unincorporated business by himself or herself. Free state e filing However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Free state e filing Trade or business. Free state e filing    A trade or business is generally an activity carried on to make a profit. Free state e filing The facts and circumstances of each case determine whether or not an activity is a trade or business. Free state e filing You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Free state e filing You do need to make ongoing efforts to further the interests of your business. Free state e filing   You do not have to carry on regular full-time business activities to be self-employed. Free state e filing Having a part-time business in addition to your regular job or business may be self-employment. Free state e filing Independent contractor. Free state e filing    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Free state e filing However, whether they are independent contractors or employees depends on the facts in each case. Free state e filing The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Free state e filing The earnings of a person who is working as an independent contractor are subject to self-employment tax. Free state e filing For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Free state e filing Statutory employee. Free state e filing   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Free state e filing Statutory employees use Schedule C or C-EZ to report their wages and expenses. Free state e filing Limited liability company (LLC). Free state e filing   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Free state e filing Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Free state e filing An owner who is an individual may use Schedule C or C-EZ. Free state e filing Business owned and operated by spouses. Free state e filing   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Free state e filing Do not use Schedule C or C-EZ. Free state e filing Instead, file Form 1065, U. Free state e filing S. Free state e filing Return of Partnership Income. Free state e filing For more information, see Publication 541, Partnerships. Free state e filing    Exception—Community income. Free state e filing If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Free state e filing S. Free state e filing possession, you can treat the business either as a sole proprietorship or a partnership. Free state e filing The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free state e filing A change in your reporting position will be treated as a conversion of the entity. Free state e filing    Exception—Qualified joint venture. Free state e filing If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Free state e filing Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Free state e filing For an explanation of "material participation," see the Instructions for Schedule C, line G. Free state e filing   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Free state e filing Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Free state e filing For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Free state e filing This publication does not cover the topics listed in the following table. Free state e filing    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Free state e filing   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Free state e filing After each question is the location in this publication where you will find the related discussion. Free state e filing Table A. Free state e filing What You Need To Know About Federal Taxes (Note. Free state e filing The following is a list of questions you may need to answer so you can fill out your federal income tax return. Free state e filing Chapters are given to help you find the related discussion in this publication. Free state e filing ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Free state e filing What forms must I file?   See chapter 1. Free state e filing What must I do if I have employees?   See Employment Taxes in chapter 1. Free state e filing Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Free state e filing What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Free state e filing What kinds of business income do I have to report on my tax return?   See chapter 5. Free state e filing What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Free state e filing What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Free state e filing What happens if I have a business loss? Can I deduct it?   See chapter 9. Free state e filing What must I do if I disposed of business property during the year?   See chapter 3. Free state e filing What are my rights as a taxpayer?   See chapter 11. Free state e filing Where do I go if I need help with federal tax matters?   See chapter 12. Free state e filing IRS mission. Free state e filing   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Free state e filing Comments and suggestions. Free state e filing   We welcome your comments about this publication and your suggestions for future editions. Free state e filing   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state e filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state e filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state e filing   You can send your comments from www. Free state e filing irs. Free state e filing gov/formspubs/. Free state e filing Click on “More Information” then on “Comment on Tax Forms and Publications. Free state e filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state e filing Ordering forms and publications. Free state e filing   Visit  www. Free state e filing irs. Free state e filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state e filing  Internal Revenue Service 1201 N. Free state e filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state e filing   If you have a tax question, check the information available on IRS. Free state e filing gov or call 1-800-829-1040. Free state e filing We cannot answer tax questions sent to either of the above addresses. Free state e filing Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Free state e filing irs. Free state e filing gov/pub334. Free state e filing What's New for 2013 The following are some of the tax changes for 2013. Free state e filing For information on other changes, go to IRS. Free state e filing gov. Free state e filing Tax rates. Free state e filing . Free state e filing  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Free state e filing 4%. Free state e filing The Medicare part of the tax remains at 2. Free state e filing 9%. Free state e filing As a result, the self-employment tax is 15. Free state e filing 3%. Free state e filing Maximum net earnings. Free state e filing  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Free state e filing There is no maximum limit on earnings subject to the Medicare part. Free state e filing Standard mileage rate. Free state e filing  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Free state e filing 5 cents per mile. Free state e filing For more information, see Car and Truck Expenses in chapter 8. Free state e filing Simplified method for business use of home deduction. Free state e filing . Free state e filing  The IRS now provides a simplified method to determine your expenses for business use of your home. Free state e filing For more information, see Business Use of Your Home in chapter 8. Free state e filing What's New for 2014 The following are some of the tax changes for 2014. Free state e filing For information on other changes, go to IRS. Free state e filing gov. Free state e filing Standard mileage rate. Free state e filing  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Free state e filing Self-employment tax. Free state e filing  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Free state e filing Reminders Accounting methods. Free state e filing  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Free state e filing For more information, see Inventories in chapter 2. Free state e filing Reportable transactions. Free state e filing  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Free state e filing You may have to pay a penalty if you are required to file Form 8886 but do not do so. Free state e filing You may also have to pay interest and penalties on any reportable transaction understatements. Free state e filing Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Free state e filing For more information, see the Instructions for Form 8886. Free state e filing Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state e filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state e filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state e filing Prev  Up  Next   Home   More Online Publications
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Free state e filing Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Free state e filing 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 state e filing Form 1040A filers. Free state e filing Form 1040 filers. Free state e filing More information. Free state e filing Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Free state e filing Taxpayer identification numbers for aliens. Free state e filing Taxpayer identification numbers for adoptees. Free state e filing 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 state e filing S. Free state e filing 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 state e filing For details, see Table 1 and Table 2. Free state e filing You also must file if one of the situations described in Table 3 applies. Free state e filing The filing requirements apply even if you owe no tax. Free state e filing Table 1. Free state e filing 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Free state e filing . Free state e filing . Free state e filing AND at the end of 2013 you were. Free state e filing . Free state e filing . Free state e filing * THEN file a return if your gross income was at least. Free state e filing . Free state e filing . Free state e filing ** 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 state e filing ** 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 state e filing 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 state e filing 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 state e filing Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free state e filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free state e filing 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 state e filing *** 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 state e filing You may have to pay a penalty if you are required to file a return but fail to do so. Free state e filing If you willfully fail to file a return, you may be subject to criminal prosecution. Free state e filing For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Free state e filing Gross income. Free state e filing    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free state e filing 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 state e filing For a list of community property states, see Community property states under Married Filing Separately, later. Free state e filing Self-employed persons. Free state e filing    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 state e filing 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 state e filing In either case, you must add any income from investments and from incidental or outside operations or sources. Free state e filing    You must file Form 1040 if you owe any self-employment tax. Free state e filing Filing status. Free state e filing    Your filing status generally depends on whether you are single or married. Free state e filing Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Free state e filing Filing status is discussed in detail later in this publication. Free state e filing Age. Free state e filing    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 state e filing For 2013, you are 65 or older if you were born before January 2, 1949. Free state e filing 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 state e filing Dependents should see Table 2 instead. Free state e filing Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Free state e filing You are the surviving spouse, executor, administrator, or legal representative. Free state e filing The decedent met the filing requirements described in this publication at the time of his or her death. Free state e filing For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Free state e filing Table 2. Free state e filing 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Free state e filing If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free state e filing  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Free state e filing It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Free state e filing Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Free state e filing Gross income is the total of your unearned and earned income. Free state e filing If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Free state e filing For details, see Exemptions for Dependents. Free state e filing Single dependents—Were you either age 65 or older or blind? □ No. Free state e filing You must file a return if any of the following apply. Free state e filing Your unearned income was more than $1,000. Free state e filing Your earned income was more than $6,100. Free state e filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Free state e filing     □ Yes. Free state e filing You must file a return if any of the following apply. Free state e filing Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free state e filing Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free state e filing 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 state e filing     Married dependents—Were you either age 65 or older or blind? □ No. Free state e filing You must file a return if any of the following apply. Free state e filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free state e filing Your unearned income was more than $1,000. Free state e filing Your earned income was more than $6,100. Free state e filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Free state e filing     □ Yes. Free state e filing You must file a return if any of the following apply. Free state e filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free state e filing Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free state e filing Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free state e filing 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 state e filing     U. Free state e filing S. Free state e filing 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 state e filing For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free state e filing S. Free state e filing Citizens and Resident Aliens Abroad. Free state e filing Residents of Puerto Rico If you are a U. Free state e filing S. Free state e filing citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free state e filing S. Free state e filing income tax return for any year in which you meet the income requirements. Free state e filing This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free state e filing If you are a bona fide resident of Puerto Rico for the whole year, your U. Free state e filing S. Free state e filing gross income does not include income from sources within Puerto Rico. Free state e filing It does, however, include any income you received for your services as an employee of the United States or any U. Free state e filing S. Free state e filing agency. Free state e filing If you receive income from Puerto Rican sources that is not subject to U. Free state e filing S. Free state e filing tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Free state e filing S. Free state e filing income tax return. Free state e filing For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free state e filing S. Free state e filing Possessions. Free state e filing Individuals With Income From U. Free state e filing S. Free state e filing Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free state e filing S. Free state e filing Virgin Islands, special rules may apply when determining whether you must file a U. Free state e filing S. Free state e filing federal income tax return. Free state e filing In addition, you may have to file a return with the individual possession government. Free state e filing See Publication 570 for more information. Free state e filing Dependents A person who is a dependent may still have to file a return. Free state e filing It depends on his or her earned income, unearned income, and gross income. Free state e filing For details, see Table 2. Free state e filing A dependent must also file if one of the situations described in Table 3 applies. Free state e filing Responsibility of parent. Free state e filing    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 state e filing 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 state e filing ” Earned income. Free state e filing    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Free state e filing 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 state e filing See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Free state e filing Child's earnings. Free state e filing    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free state e filing 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 state e filing But if the child does not pay the tax due on this income, the parent is liable for the tax. Free state e filing Unearned income. Free state e filing    Unearned income includes income such as interest, dividends, and capital gains. Free state e filing Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Free state e filing Election to report child's unearned income on parent's return. Free state e filing    You may be able to include your child's interest and dividend income on your tax return. Free state e filing If you do this, your child will not have to file a return. Free state e filing To make this election, all of the following conditions must be met. Free state e filing Your child was under age 19 (or under age 24 if a student) at the end of 2013. Free state e filing (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 state e filing 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 state e filing ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Free state e filing The interest and dividend income was less than $10,000. Free state e filing Your child is required to file a return for 2013 unless you make this election. Free state e filing Your child does not file a joint return for 2013. Free state e filing 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 state e filing No federal income tax was withheld from your child's income under the backup withholding rules. Free state e filing You are the parent whose return must be used when making the election to report your child's unearned income. Free state e filing   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Free state e filing 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 state e filing See Table 3 for those other situations when you must file. Free state e filing Table 3. Free state e filing 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 state e filing 1. Free state e filing You owe any special taxes, including any of the following. Free state e filing   a. Free state e filing Alternative minimum tax. Free state e filing (See Form 6251. Free state e filing )   b. Free state e filing Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free state e filing (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free state e filing ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free state e filing   c. Free state e filing 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 state e filing   d. Free state e filing 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 state e filing (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Free state e filing )   e. Free state e filing Household employment taxes. Free state e filing But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Free state e filing   f. Free state e filing Recapture taxes. Free state e filing (See the Form 1040 instructions for lines 44, 59b, and 60. Free state e filing ) 2. Free state e filing You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Free state e filing 3. Free state e filing You had net earnings from self-employment of at least $400. Free state e filing (See Schedule SE (Form 1040) and its instructions. Free state e filing ) 4. Free state e filing You had wages of $108. Free state e filing 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free state e filing (See Schedule SE (Form 1040) and its instructions. Free state e filing ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Free state e filing For example, you should file if one of the following applies. Free state e filing You had income tax withheld from your pay. Free state e filing 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 state e filing You qualify for the earned income credit. Free state e filing See Publication 596, Earned Income Credit (EIC), for more information. Free state e filing You qualify for the additional child tax credit. Free state e filing See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Free state e filing You qualify for the refundable American opportunity education credit. Free state e filing See Form 8863, Education Credits. Free state e filing You qualify for the health coverage tax credit. Free state e filing For information about this credit, see Form 8885, Health Coverage Tax Credit. Free state e filing You qualify for the credit for federal tax on fuels. Free state e filing See Form 4136, Credit for Federal Tax Paid on Fuels. Free state e filing Form 1099-B received. Free state e filing    Even if you are not required to file a return, you should consider filing if all of the following apply. Free state e filing You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Free state e filing 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 state e filing Box 3 of Form 1099-B (or substitute statement) is blank. Free state e filing In this case, filing a return may keep you from getting a notice from the IRS. Free state e filing 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 state e filing You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Free state e filing There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Free state e filing If more than one filing status applies to you, choose the one that will give you the lowest tax. Free state e filing Marital Status In general, your filing status depends on whether you are considered unmarried or married. Free state e filing Unmarried persons. Free state e filing    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 state e filing   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Free state e filing Divorced persons. Free state e filing    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Free state e filing Divorce and remarriage. Free state e filing    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 state e filing Annulled marriages. Free state e filing    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 state e filing 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 state e filing 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 state e filing 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 state e filing 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 state e filing Head of household or qualifying widow(er) with dependent child. Free state e filing    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 state e filing See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Free state e filing Married persons. Free state e filing    If you are considered married, you and your spouse can file a joint return or separate returns. Free state e filing Considered married. Free state e filing    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 state e filing You are married and living together. Free state e filing 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 state e filing You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Free state e filing You are separated under an interlocutory (not final) decree of divorce. Free state e filing Same-sex marriage. Free state e filing    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 state e filing 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 state e filing 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 state e filing   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Free state e filing S. Free state e filing territories and possessions. Free state e filing It means any domestic jurisdiction that has the legal authority to sanction marriages. Free state e filing The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Free state e filing   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Free state e filing 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 state e filing   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Free state e filing gov. Free state e filing Spouse died during the year. Free state e filing    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Free state e filing   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 state e filing For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Free state e filing   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Free state e filing Your deceased spouse's filing status is married filing separately for that year. Free state e filing Married persons living apart. Free state e filing    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 state e filing If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Free state e filing Also, your tax may be lower, and you may be able to claim the earned income credit. Free state e filing See Head of Household , later. Free state e filing Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Free state e filing To determine your marital status, see Marital Status , earlier. Free state e filing Widow(er). Free state e filing    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Free state e filing You may, however, be able to use another filing status that will give you a lower tax. Free state e filing See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Free state e filing How to file. Free state e filing    You can file Form 1040. Free state e filing If you have taxable income of less than $100,000, you may be able to file Form 1040A. Free state e filing If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free state e filing If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Free state e filing Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Free state e filing 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 state e filing On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Free state e filing You can file a joint return even if one of you had no income or deductions. Free state e filing 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 state e filing 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 state e filing 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 state e filing You can choose the method that gives the two of you the lower combined tax. Free state e filing How to file. Free state e filing    If you file as married filing jointly, you can use Form 1040. Free state e filing If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Free state e filing 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 state e filing If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Free state e filing Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Free state e filing Spouse died. Free state e filing    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 state e filing See Spouse died during the year , under Married persons, earlier. Free state e filing   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 state e filing Divorced persons. Free state e filing    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 state e filing Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Free state e filing Accounting period. Free state e filing    Both of you must use the same accounting period, but you can use different accounting methods. Free state e filing Joint responsibility. Free state e filing    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Free state e filing This means that if one spouse does not pay the tax due, the other may have to. Free state e filing Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Free state e filing One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Free state e filing   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 state e filing Divorced taxpayer. Free state e filing    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Free state e filing 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 state e filing Relief from joint responsibility. Free state e filing    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 state e filing You can ask for relief no matter how small the liability. Free state e filing   There are three types of relief available. Free state e filing Innocent spouse relief. Free state e filing 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 state e filing Equitable relief. Free state e filing    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Free state e filing Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Free state e filing Signing a joint return. Free state e filing    For a return to be considered a joint return, both spouses generally must sign the return. Free state e filing Spouse died before signing. Free state e filing    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Free state e filing 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 state e filing Spouse away from home. Free state e filing    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 state e filing Injury or disease prevents signing. Free state e filing    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 state e filing ” Be sure to also sign in the space provided for your signature. Free state e filing Attach a dated statement, signed by you, to the return. Free state e filing 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 state e filing Signing as guardian of spouse. Free state e filing    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Free state e filing Spouse in combat zone. Free state e filing    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 state e filing Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Free state e filing 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 state e filing Other reasons spouse cannot sign. Free state e filing    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 state e filing Attach the power of attorney (or a copy of it) to your tax return. Free state e filing You can use Form 2848. Free state e filing Nonresident alien or dual-status alien. Free state e filing    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Free state e filing However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Free state e filing S. Free state e filing citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Free state e filing If you do file a joint return, you and your spouse are both treated as U. Free state e filing S. Free state e filing residents for the entire tax year. Free state e filing See chapter 1 of Publication 519. Free state e filing Married Filing Separately You can choose married filing separately as your filing status if you are married. Free state e filing 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 state e filing 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 state e filing 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 state e filing This can apply to you even if you are not divorced or legally separated. Free state e filing 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 state e filing The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Free state e filing See Head of Household , later, for more information. Free state e filing 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 state e filing However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Free state e filing This way you can make sure you are using the filing status that results in the lowest combined tax. Free state e filing When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Free state e filing How to file. Free state e filing    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Free state e filing 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 state e filing   You can file Form 1040. Free state e filing If your taxable income is less than $100,000, you may be able to file Form 1040A. Free state e filing Select this filing status by checking the box on line 3 of either form. Free state e filing Enter your spouse's full name and SSN or ITIN in the spaces provided. Free state e filing 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 state e filing Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Free state e filing Special Rules If you choose married filing separately as your filing status, the following special rules apply. Free state e filing 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 state e filing Your tax rate generally is higher than on a joint return. Free state e filing Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Free state e filing 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 state e filing 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 state e filing See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Free state e filing You cannot take the earned income credit. Free state e filing You cannot take the exclusion or credit for adoption expenses in most cases. Free state e filing 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 state e filing You cannot exclude any interest income from qualified U. Free state e filing S. Free state e filing savings bonds you used for higher education expenses. Free state e filing 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 state e filing 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 state e filing Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Free state e filing If your spouse itemizes deductions, you cannot claim the standard deduction. Free state e filing If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Free state e filing Adjusted gross income (AGI) limits. Free state e filing    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 state e filing Individual retirement arrangements (IRAs). Free state e filing    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 state e filing Your deduction is reduced or eliminated if your income is more than a certain amount. Free state e filing This amount is much lower for married individuals who file separately and lived together at any time during the year. Free state e filing For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Free state e filing Rental activity losses. Free state e filing    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 state e filing This is called a special allowance. Free state e filing However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Free state e filing 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 state e filing See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Free state e filing Community property states. Free state e filing    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 state e filing See Publication 555, Community Property. Free state e filing 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 state e filing You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Free state e filing This does not include any extensions. Free state e filing A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Free state e filing 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 state e filing Exception. Free state e filing    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 state e filing The personal representative has 1 year from the due date (including extensions) of the return to make the change. Free state e filing See Publication 559 for more information on filing income tax returns for a decedent. Free state e filing Head of Household You may be able to file as head of household if you meet all the following requirements. Free state e filing You are unmarried or considered unmarried on the last day of the year. Free state e filing See Marital Status , earlier, and Considered Unmarried , later. Free state e filing You paid more than half the cost of keeping up a home for the year. Free state e filing A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Free state e filing However, if the qualifying person is your dependent parent, he or she does not have to live with you. Free state e filing See Special rule for parent , later, under Qualifying Person. Free state e filing 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 state e filing You will also receive a higher standard deduction than if you file as single or married filing separately. Free state e filing How to file. Free state e filing    If you file as head of household, you can use Form 1040. Free state e filing If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free state e filing Indicate your choice of this filing status by checking the box on line 4 of either form. Free state e filing Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Free state e filing 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 state e filing You are considered unmarried on the last day of the tax year if you meet all the following tests. Free state e filing You file a separate return (defined earlier under Joint Return After Separate Returns ). Free state e filing You paid more than half the cost of keeping up your home for the tax year. Free state e filing Your spouse did not live in your home during the last 6 months of the tax year. Free state e filing Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Free state e filing See Temporary absences , later. Free state e filing Your home was the main home of your child, stepchild, or foster child for more than half the year. Free state e filing (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Free state e filing ) You must be able to claim an exemption for the child. Free state e filing 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 state e filing The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Free state e filing 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 state e filing See Publication 555 for more information. Free state e filing Nonresident alien spouse. Free state e filing    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 state e filing However, your spouse is not a qualifying person for head of household purposes. Free state e filing You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Free state e filing Choice to treat spouse as resident. Free state e filing    You are considered married if you choose to treat your spouse as a resident alien. Free state e filing See chapter 1 of Publication 519. Free state e filing 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 state e filing You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Free state e filing Worksheet 1. Free state e filing 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 state e filing Costs you include. Free state e filing    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 state e filing   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 state e filing However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Free state e filing Costs you do not include. Free state e filing    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Free state e filing 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 state e filing Qualifying Person See Table 4 to see who is a qualifying person. Free state e filing Any person not described in Table 4 is not a qualifying person. Free state e filing Example 1—child. Free state e filing Your unmarried son lived with you all year and was 18 years old at the end of the year. Free state e filing 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 state e filing 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 state e filing Example 2—child who is not qualifying person. Free state e filing 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 state e filing Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Free state e filing Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Free state e filing As a result, he is not your qualifying person for head of household purposes. Free state e filing Example 3—girlfriend. Free state e filing Your girlfriend lived with you all year. Free state e filing 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 state e filing See Table 4. Free state e filing Example 4—girlfriend's child. Free state e filing The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Free state e filing 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 state e filing As a result, he is not your qualifying person for head of household purposes. Free state e filing Home of qualifying person. Free state e filing    Generally, the qualifying person must live with you for more than half of the year. Free state e filing Special rule for parent. Free state e filing    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 state e filing However, you must be able to claim an exemption for your father or mother. Free state e filing 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 state e filing   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 state e filing Death or birth. Free state e filing    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 state e filing To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Free state e filing 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 state e filing 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 state e filing Example. Free state e filing You are unmarried. Free state e filing Your mother, for whom you can claim an exemption, lived in an apartment by herself. Free state e filing She died on September 2. Free state e filing The cost of the upkeep of her apartment for the year until her death was $6,000. Free state e filing You paid $4,000 and your brother paid $2,000. Free state e filing Your brother made no other payments towards your mother's support. Free state e filing Your mother had no income. Free state e filing 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 state e filing Temporary absences. Free state e filing    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 state e filing It must be reasonable to assume the absent person will return to the home after the temporary absence. Free state e filing You must continue to keep up the home during the absence. Free state e filing Kidnapped child. Free state e filing    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Free state e filing You can claim head of household filing status if all the following statements are true. Free state e filing 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 state e filing In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free state e filing You would have qualified for head of household filing status if the child had not been kidnapped. Free state e filing   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 state e filing 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 state e filing The year of death is the last year for which you can file jointly with your deceased spouse. Free state e filing See Married Filing Jointly , earlier. Free state e filing 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 state e filing 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 state e filing The rules for using this filing status are explained in detail here. Free state e filing This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Free state e filing It does not entitle you to file a joint return. Free state e filing How to file. Free state e filing    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Free state e filing 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 state e filing Check the box on line 5 of either form. Free state e filing Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Free state e filing Table 4. Free state e filing 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 state e filing IF the person is your . Free state e filing . Free state e filing . Free state e filing   AND . Free state e filing . Free state e filing . Free state e filing   THEN that person is . Free state e filing . Free state e filing . Free state e filing 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 state e filing   he or she is married and you can claim an exemption for him or her   a qualifying person. Free state e filing   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Free state e filing 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Free state e filing 6   you cannot claim an exemption for him or her   not a qualifying person. Free state e filing qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Free state e filing   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 state e filing   he or she did not live with you more than half the year   not a qualifying person. Free state e filing   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 state e filing   you cannot claim an exemption for him or her   not a qualifying person. Free state e filing 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Free state e filing 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Free state e filing 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 state e filing 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 state e filing 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 state e filing 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Free state e filing 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 state e filing See Multiple Support Agreement . Free state e filing 6 See Special rule for parent . Free state e filing Eligibility rules. Free state e filing    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Free state e filing You were entitled to file a joint return with your spouse for the year your spouse died. Free state e filing It does not matter whether you actually filed a joint return. Free state e filing Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free state e filing You have a child or stepchild for whom you can claim an exemption. Free state e filing This does not include a foster child. Free state e filing This child lived in your home all year, except for temporary absences. Free state e filing See Temporary absences , earlier, under Head of Household. Free state e filing There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Free state e filing You paid more than half the cost of keeping up a home for the year. Free state e filing See Keeping Up a Home , earlier, under Head of Household. Free state e filing Example. Free state e filing John's wife died in 2011. Free state e filing John has not remarried. Free state e filing 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 state e filing For 2011 he was entitled to file a joint return for himself and his deceased wife. Free state e filing For 2012 and 2013, he can file as a qualifying widower with a dependent child. Free state e filing After 2013, he can file as head of household if he qualifies. Free state e filing Death or birth. Free state e filing    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 state e filing 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 state e filing Kidnapped child. Free state e filing    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 state e filing You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Free state e filing 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 state e filing In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free state e filing You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Free state e filing As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Free state e filing Exemptions Exemptions reduce your taxable income. Free state e filing You can deduct $3,900 for each exemption you claim in 2013. Free state e filing If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Free state e filing But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Free state e filing See Phaseout of Exemptions , later. Free state e filing Types of exemptions. Free state e filing    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 state e filing While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Free state e filing Dependent cannot claim a personal exemption. Free state e filing    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 state e filing How to claim exemptions. Free state e filing    How you claim an exemption on your tax return depends on which form you file. Free state e filing Form 1040EZ filers. Free state e filing    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Free state e filing Form 1040A filers. Free state e filing    If you file Form 1040A, complete lines 6a through 6d. Free state e filing The total number of exemptions you can claim is the total in the box on line 6d. Free state e filing Also complete line 26. Free state e filing Form 1040 filers. Free state e filing    If you file Form 1040, complete lines 6a through 6d. Free state e filing The total number of exemptions you can claim is the total in the box on line 6d. Free state e filing Also complete line 42. Free state e filing If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Free state e filing U. Free state e filing S. Free state e filing citizen or resident alien. Free state e filing    If you are a U. Free state e filing S. Free state e filing citizen, U. Free state e filing S. Free state e filing resident alien, U. Free state e filing S. Free state e filing national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Free state e filing Nonresident aliens. Free state e filing    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 state e filing You cannot claim exemptions for a spouse or dependents. Free state e filing   These restrictions do not apply if you are a nonresident alien married to a U. Free state e filing S. Free state e filing citizen or resident alien and have chosen to be treated as a resident of the United States. Free state e filing More information. Free state e filing    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Free state e filing Dual-status taxpayers. Free state e filing    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 state e filing Personal Exemptions You are generally allowed one exemption for yourself. Free state e filing If you are married, you may be allowed one exemption for your spouse. Free state e filing These are called personal exemptions. Free state e filing Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Free state e filing 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 state e filing Your Spouse's Exemption Your spouse is never considered your dependent. Free state e filing Joint return. Free state e filing    On a joint return, you can claim one exemption for yourself and one for your spouse. Free state e filing Separate return. Free state e filing    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 state e filing This is true even if the other taxpayer does not actually claim your spouse as a dependent. Free state e filing 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 state e filing S. Free state e filing tax purposes and satisfy the other conditions listed above. Free state e filing Head of household. Free state e filing    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 state e filing   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 state e filing Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Free state e filing Death of spouse. Free state e filing    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 state e filing 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 state e filing   If you remarried during the year, you cannot take an exemption for your deceased spouse. Free state e filing   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 state e filing If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Free state e filing Divorced or separated spouse. Free state e filing    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Free state e filing This rule applies even if you provided all of your former spouse's support. Free state e filing Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Free state e filing You can claim an exemption for a dependent even if your dependent files a return. Free state e filing The term “dependent” means: A qualifying child, or A qualifying relative. Free state e filing The terms “ qualifying child ” and “ qualifying relative ” are defined later. Free state e filing You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Free state e filing Dependent taxpayer test. Free state e filing Joint return test. Free state e filing Citizen or resident test. Free state e filing These three tests are explained in detail later. Free state e filing All the requirements for claiming an exemption for a dependent are summarized in Table 5. Free state e filing Table 5. Free state e filing Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Free state e filing For details, see the rest of this publication. Free state e filing You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Free state e filing   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 state e filing   You cannot claim a person as a dependent unless that person is a U. Free state e filing S. Free state e filing citizen, U. Free state e filing S. Free state e filing resident alien, U. Free state e filing S. Free state e filing national, or a resident of Canada or Mexico. Free state e filing 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Free state e filing   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 state e filing   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 state e filing   The child must have lived with you for more than half of the year. Free state e filing 2  The child must not have provided more than half of his or her own support for the year. Free state e filing   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 state e filing  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 state e filing 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 state e filing The person cannot be your qualifying child or the qualifying child of any other taxpayer. Free state e filing   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 state e filing   The person's gross income for the year must be less than $3,900. Free state e filing 3  You must provide more than half of the person's total support for the year. Free state e filing 4  1 There is an exception for certain adopted children. Free state e filing 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 state e filing 3 There is an exception if the person is disabled and has income from a sheltered workshop. Free state e filing 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free state e filing Dependent not allowed a personal exemption. Free state e filing 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 state e filing This is true even if you do not claim the dependent's exemption on your return. Free state e filing 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 state e filing Housekeepers, maids, or servants. Free state e filing    If these people work for you, you cannot claim exemptions for them. Free state e filing Child tax credit. Free state e filing    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 state e filing For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Free state e filing Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Free state e filing Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Free state e filing 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 state e filing Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Free state e filing Exception. Free state e filing    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 state e filing Example 1—child files joint return. Free state e filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Free state e filing He earned $25,000 for the year. Free state e filing The couple files a joint return. Free state e filing You cannot take an exemption for your daughter. Free state e filing Example 2—child files joint return only as claim for refund of withheld tax. Free state e filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Free state e filing Neither is required to file a tax return. Free state e filing They do not have a child. Free state e filing Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Free state e filing 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 state e filing You can claim exemptions for each of them if all the other tests to do so are met. Free state e filing Example 3—child files joint return to claim American opportunity credit. Free state e filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Free state e filing He and his wife are not required to file a tax return. Free state e filing However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Free state e filing 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