Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Hrblock Free Taxes

File State Return For FreeFree Tax Preparation For SeniorsIrs E FileFiling State Tax ReturnsAmended ReturnsHow To Ammend A Tax ReturnNeed To File State Taxes Only2011 Tax BracketsState Income Taxes More:label_state_20income_20taxes More:financialsoftIrs Addendum FormMilitary Tax CreditFile State Tax OnlyFree State Tax FilingHow To Amend A State Tax ReturnE File Income Tax ReturnFile Only State Taxes Online FreeTaxes 20112012 Form 1040aNeed Help Filing A 1040xEz 1040 FormFiling Taxes UnemployedFile 1040x FreeH&r Block At HomeFree Tax Amended ReturnFile 2010 Income TaxFree File GovHow To Amend Income Tax Return2010 Irs Form 10402012 Tax Forms 1040aIrs Tax Forms 20122012 Federal Tax ReturnDownload 1040ez FormIrs Gov 1040x1040x ExampleIrs 1040ez Form 20112006 Tax FormsFree 2011 Tax ReturnOnline Amended Tax ReturnH&r Block Amended ReturnForm 1040nr 2012

Hrblock Free Taxes

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

International Trade

Find general and agency specific resources for international trade.

The Hrblock Free Taxes

Hrblock free taxes Publication 15-T - Introductory Material Prev  Up  Next   Home   More Online Publications