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I Need To Amend My Taxes

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I Need To Amend My Taxes

I need to amend my taxes Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. I need to amend my taxes irs. I need to amend my taxes gov/pub596. I need to amend my taxes What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. I need to amend my taxes A tax credit usually means more money in your pocket. I need to amend my taxes It reduces the amount of tax you owe. I need to amend my taxes The EIC may also give you a refund. I need to amend my taxes Can I Claim the EIC? To claim the EIC, you must meet certain rules. I need to amend my taxes These rules are summarized in Table 1. I need to amend my taxes Table 1. I need to amend my taxes Earned Income Credit in a Nutshell First, you must meet all the rules in this column. I need to amend my taxes Second, you must meet all the rules in one of these columns, whichever applies. I need to amend my taxes Third, you must meet the rule in this column. I need to amend my taxes Chapter 1. I need to amend my taxes  Rules for Everyone Chapter 2. I need to amend my taxes  Rules If You Have a Qualifying Child Chapter 3. I need to amend my taxes  Rules If You Do Not Have a Qualifying Child Chapter 4. I need to amend my taxes  Figuring and Claiming the EIC 1. I need to amend my taxes Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. I need to amend my taxes 2. I need to amend my taxes You must have a valid social security number. I need to amend my taxes   3. I need to amend my taxes Your filing status cannot be Married filing separately. I need to amend my taxes   4. I need to amend my taxes You must be a U. I need to amend my taxes S. I need to amend my taxes citizen or resident alien all year. I need to amend my taxes   5. I need to amend my taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). I need to amend my taxes   6. I need to amend my taxes Your investment income must be $3,300 or less. I need to amend my taxes    7. I need to amend my taxes You must have earned income. I need to amend my taxes 8. I need to amend my taxes Your child must meet the relationship, age, residency, and joint return tests. I need to amend my taxes   9. I need to amend my taxes Your qualifying child cannot be used by more than one person to claim the EIC. I need to amend my taxes   10. I need to amend my taxes You cannot be a qualifying child of another person. I need to amend my taxes 11. I need to amend my taxes You must be at least age 25 but under age 65. I need to amend my taxes    12. I need to amend my taxes You cannot be the dependent of another person. I need to amend my taxes   13. I need to amend my taxes You cannot be a qualifying child of another person. I need to amend my taxes   14. I need to amend my taxes You must have lived in the United States more than half of the year. I need to amend my taxes 15. I need to amend my taxes Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. I need to amend my taxes Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. I need to amend my taxes You are one of those people if any of the following statements are true for 2013. I need to amend my taxes You are filing Schedule E (Form 1040). I need to amend my taxes You are reporting income from the rental of personal property not used in a trade or business. I need to amend my taxes You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). I need to amend my taxes You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. I need to amend my taxes If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. I need to amend my taxes You do not need this publication. I need to amend my taxes But you can read it to find out whether you can take the EIC and to learn more about the EIC. I need to amend my taxes Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). I need to amend my taxes See chapter 3. I need to amend my taxes How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. I need to amend my taxes To figure it yourself, you can complete a worksheet in the instructions for the form you file. I need to amend my taxes To find out how to have the IRS figure it for you, see chapter 4. I need to amend my taxes How Can I Quickly Locate Specific information? You can use the index to look up specific information. I need to amend my taxes In most cases, index entries will point you to headings, tables, or a worksheet. I need to amend my taxes Is There Help Online? Yes. I need to amend my taxes You can use the EITC Assistant at www. I need to amend my taxes irs. I need to amend my taxes gov/eitc to find out if you may be eligible for the credit. I need to amend my taxes The EITC Assistant is available in English and Spanish. I need to amend my taxes What's New for 2013 Earned income amount is more. I need to amend my taxes The maximum amount of income you can earn and still get the credit has increased. I need to amend my taxes You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). I need to amend my taxes Your adjusted gross income also must be less than the amount in the above list that applies to you. I need to amend my taxes For details, see Rules 1 and 15. I need to amend my taxes Investment income amount is more. I need to amend my taxes The maximum amount of investment income you can have and still get the credit has increased to $3,300. I need to amend my taxes See Rule 6—Your Investment Income Must Be $3,300 or Less . I need to amend my taxes Reminders Increased EIC on certain joint returns. I need to amend my taxes . I need to amend my taxes  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. I need to amend my taxes As a result, the EIC table has different columns for married persons filing jointly than for everyone else. I need to amend my taxes When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. I need to amend my taxes Earned income credit has no effect on certain welfare benefits. I need to amend my taxes  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. I need to amend my taxes These programs include the following. I need to amend my taxes Temporary Assistance for Needy Families (TANF). I need to amend my taxes Medicaid. I need to amend my taxes Supplemental security income (SSI). I need to amend my taxes Supplemental Nutrition Assistance Program (food stamps). I need to amend my taxes Low-income housing. I need to amend my taxes In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. I need to amend my taxes Check with your local benefit coordinator to find out if your refund will affect your benefits. I need to amend my taxes Do not overlook your state credit. I need to amend my taxes  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. I need to amend my taxes For a list of states that offer a state EIC, go to www. I need to amend my taxes irs. I need to amend my taxes gov/eitc. I need to amend my taxes EIC questioned by IRS. I need to amend my taxes  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. I need to amend my taxes We will tell you what documents to send us. I need to amend my taxes These may include: birth certificates, school records, etc. I need to amend my taxes The process of establishing your eligibility will delay your refund. I need to amend my taxes Spanish version of Publication 596. I need to amend my taxes  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. I need to amend my taxes It is a Spanish translation of Publication 596. I need to amend my taxes See How To Get Tax Help to find out how to order this and other IRS forms and publications. I need to amend my taxes Photographs of missing children. I need to amend my taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. I need to amend my taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. I need to amend my taxes 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. I need to amend my taxes Comments and suggestions. I need to amend my taxes  We welcome your comments about this publication and your suggestions for future editions. I need to amend my taxes You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. I need to amend my taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. I need to amend my taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. I need to amend my taxes You can send your comments from www. I need to amend my taxes irs. I need to amend my taxes gov/formspubs/. I need to amend my taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. I need to amend my taxes ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. I need to amend my taxes Ordering forms and publications. I need to amend my taxes  Visit www. I need to amend my taxes irs. I need to amend my taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. I need to amend my taxes  Internal Revenue Service 1201 N. I need to amend my taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. I need to amend my taxes  If you have a tax question, check the information available on IRS. I need to amend my taxes gov or call 1-800-829-1040. I need to amend my taxes We cannot answer tax questions sent to either of the above addresses. I need to amend my taxes Prev  Up  Next   Home   More Online Publications
 
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Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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The I Need To Amend My Taxes

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