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How To File State Taxes Free

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How To File State Taxes Free

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

The tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.

Taxpayer Assistance & Education Programs
These tables are broken out by the type of assistance or program provided. They also include data on electronic assistance provided through the internet on the IRS Web site.

Taxpayer Advocate Service: Post-Filing Assistance Program
The Taxpayer Advocate Service, an indepentant organization within the IRS, assists taxpayers who experience economic hardships, who seek to resolve tax problems that have not been resolved through normal channels, or who believe that an IRS system is not functioning properly.

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The Appeals mission is to resolve tax controversies, without litigation, on a basis that is fair and impartial to both the taxpayer and the Government.  The Appeals Office considers cases that involve examination, collection, and penalty issues.


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Data are broken out by form type for individual income tax returns with a paid preparer signature.




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The How To File State Taxes Free

How to file state taxes free Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. How to file state taxes free This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. How to file state taxes free The chapters are divided into separate sections based on when the changes take effect. How to file state taxes free For example, this publication covers the following topics. How to file state taxes free Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. How to file state taxes free New deduction available for educator expenses. How to file state taxes free Limit on the use of the non-accrual experience method of accounting. How to file state taxes free Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. How to file state taxes free Extension of the welfare-to-work credit and work opportunity credit. How to file state taxes free New 5-year carryback rule for net operating losses (NOLs). How to file state taxes free See the discussion of each topic for more information. How to file state taxes free Certain changes had a major effect on two of the publications we issued for 2001. How to file state taxes free We published supplements to those two publications and they have been included in this publication as follows. How to file state taxes free Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to file state taxes free This discusses the increase in the amount of depreciation deduction for certain automobiles. How to file state taxes free Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. How to file state taxes free This discusses the special depreciation allowance for property acquired after September 10, 2001. How to file state taxes free Adjusting your withholding or estimated tax payments for 2002. How to file state taxes free   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. How to file state taxes free If your tax will decrease, you can get the benefit of lower taxes throughout the year. How to file state taxes free If you will owe more tax, you can avoid a penalty when you file your tax return. How to file state taxes free   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. How to file state taxes free See chapter 6 for information on ordering forms and publications. How to file state taxes free To adjust your. How to file state taxes free . How to file state taxes free . How to file state taxes free . How to file state taxes free Get Form. How to file state taxes free . How to file state taxes free . How to file state taxes free And Publication. How to file state taxes free . How to file state taxes free . How to file state taxes free Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. How to file state taxes free   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file state taxes free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file state taxes free 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. How to file state taxes free Comments and suggestions. How to file state taxes free   We welcome your comments about this publication. How to file state taxes free   You can e-mail us while visiting our web site at www. How to file state taxes free irs. How to file state taxes free gov. How to file state taxes free   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. How to file state taxes free NW Washington, DC 20224   We respond to many letters by telephone. How to file state taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file state taxes free Prev  Up  Next   Home   More Online Publications