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Income Tax For Students

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Income Tax For Students

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

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