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Irs Gov 1040 Ez

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Irs Gov 1040 Ez

Irs gov 1040 ez Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Irs gov 1040 ez Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Irs gov 1040 ez Form 1040A filers. Irs gov 1040 ez Form 1040 filers. Irs gov 1040 ez More information. Irs gov 1040 ez Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Irs gov 1040 ez Taxpayer identification numbers for aliens. Irs gov 1040 ez Taxpayer identification numbers for adoptees. Irs gov 1040 ez Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Irs gov 1040 ez For details, see Table 1 and Table 2. Irs gov 1040 ez You also must file if one of the situations described in Table 3 applies. Irs gov 1040 ez The filing requirements apply even if you owe no tax. Irs gov 1040 ez Table 1. Irs gov 1040 ez 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez AND at the end of 2013 you were. Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez * THEN file a return if your gross income was at least. Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Irs gov 1040 ez ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs gov 1040 ez Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs gov 1040 ez If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Irs gov 1040 ez Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs gov 1040 ez Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs gov 1040 ez But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Irs gov 1040 ez *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Irs gov 1040 ez You may have to pay a penalty if you are required to file a return but fail to do so. Irs gov 1040 ez If you willfully fail to file a return, you may be subject to criminal prosecution. Irs gov 1040 ez For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Irs gov 1040 ez Gross income. Irs gov 1040 ez    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs gov 1040 ez If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Irs gov 1040 ez For a list of community property states, see Community property states under Married Filing Separately, later. Irs gov 1040 ez Self-employed persons. Irs gov 1040 ez    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Irs gov 1040 ez If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Irs gov 1040 ez In either case, you must add any income from investments and from incidental or outside operations or sources. Irs gov 1040 ez    You must file Form 1040 if you owe any self-employment tax. Irs gov 1040 ez Filing status. Irs gov 1040 ez    Your filing status generally depends on whether you are single or married. Irs gov 1040 ez Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Irs gov 1040 ez Filing status is discussed in detail later in this publication. Irs gov 1040 ez Age. Irs gov 1040 ez    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Irs gov 1040 ez For 2013, you are 65 or older if you were born before January 2, 1949. Irs gov 1040 ez Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Irs gov 1040 ez Dependents should see Table 2 instead. Irs gov 1040 ez Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Irs gov 1040 ez You are the surviving spouse, executor, administrator, or legal representative. Irs gov 1040 ez The decedent met the filing requirements described in this publication at the time of his or her death. Irs gov 1040 ez For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Irs gov 1040 ez Table 2. Irs gov 1040 ez 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Irs gov 1040 ez If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs gov 1040 ez  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Irs gov 1040 ez It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Irs gov 1040 ez Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Irs gov 1040 ez Gross income is the total of your unearned and earned income. Irs gov 1040 ez If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Irs gov 1040 ez For details, see Exemptions for Dependents. Irs gov 1040 ez Single dependents—Were you either age 65 or older or blind? □ No. Irs gov 1040 ez You must file a return if any of the following apply. Irs gov 1040 ez Your unearned income was more than $1,000. Irs gov 1040 ez Your earned income was more than $6,100. Irs gov 1040 ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Irs gov 1040 ez     □ Yes. Irs gov 1040 ez You must file a return if any of the following apply. Irs gov 1040 ez Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs gov 1040 ez Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs gov 1040 ez Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Irs gov 1040 ez     Married dependents—Were you either age 65 or older or blind? □ No. Irs gov 1040 ez You must file a return if any of the following apply. Irs gov 1040 ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs gov 1040 ez Your unearned income was more than $1,000. Irs gov 1040 ez Your earned income was more than $6,100. Irs gov 1040 ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Irs gov 1040 ez     □ Yes. Irs gov 1040 ez You must file a return if any of the following apply. Irs gov 1040 ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs gov 1040 ez Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs gov 1040 ez Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs gov 1040 ez Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Irs gov 1040 ez     U. Irs gov 1040 ez S. Irs gov 1040 ez Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Irs gov 1040 ez For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs gov 1040 ez S. Irs gov 1040 ez Citizens and Resident Aliens Abroad. Irs gov 1040 ez Residents of Puerto Rico If you are a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs gov 1040 ez S. Irs gov 1040 ez income tax return for any year in which you meet the income requirements. Irs gov 1040 ez This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs gov 1040 ez If you are a bona fide resident of Puerto Rico for the whole year, your U. Irs gov 1040 ez S. Irs gov 1040 ez gross income does not include income from sources within Puerto Rico. Irs gov 1040 ez It does, however, include any income you received for your services as an employee of the United States or any U. Irs gov 1040 ez S. Irs gov 1040 ez agency. Irs gov 1040 ez If you receive income from Puerto Rican sources that is not subject to U. Irs gov 1040 ez S. Irs gov 1040 ez tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Irs gov 1040 ez S. Irs gov 1040 ez income tax return. Irs gov 1040 ez For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs gov 1040 ez S. Irs gov 1040 ez Possessions. Irs gov 1040 ez Individuals With Income From U. Irs gov 1040 ez S. Irs gov 1040 ez Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs gov 1040 ez S. Irs gov 1040 ez Virgin Islands, special rules may apply when determining whether you must file a U. Irs gov 1040 ez S. Irs gov 1040 ez federal income tax return. Irs gov 1040 ez In addition, you may have to file a return with the individual possession government. Irs gov 1040 ez See Publication 570 for more information. Irs gov 1040 ez Dependents A person who is a dependent may still have to file a return. Irs gov 1040 ez It depends on his or her earned income, unearned income, and gross income. Irs gov 1040 ez For details, see Table 2. Irs gov 1040 ez A dependent must also file if one of the situations described in Table 3 applies. Irs gov 1040 ez Responsibility of parent. Irs gov 1040 ez    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Irs gov 1040 ez If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Irs gov 1040 ez ” Earned income. Irs gov 1040 ez    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Irs gov 1040 ez Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Irs gov 1040 ez See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Irs gov 1040 ez Child's earnings. Irs gov 1040 ez    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs gov 1040 ez This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Irs gov 1040 ez But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs gov 1040 ez Unearned income. Irs gov 1040 ez    Unearned income includes income such as interest, dividends, and capital gains. Irs gov 1040 ez Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Irs gov 1040 ez Election to report child's unearned income on parent's return. Irs gov 1040 ez    You may be able to include your child's interest and dividend income on your tax return. Irs gov 1040 ez If you do this, your child will not have to file a return. Irs gov 1040 ez To make this election, all of the following conditions must be met. Irs gov 1040 ez Your child was under age 19 (or under age 24 if a student) at the end of 2013. Irs gov 1040 ez (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Irs gov 1040 ez Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Irs gov 1040 ez ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Irs gov 1040 ez The interest and dividend income was less than $10,000. Irs gov 1040 ez Your child is required to file a return for 2013 unless you make this election. Irs gov 1040 ez Your child does not file a joint return for 2013. Irs gov 1040 ez No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Irs gov 1040 ez No federal income tax was withheld from your child's income under the backup withholding rules. Irs gov 1040 ez You are the parent whose return must be used when making the election to report your child's unearned income. Irs gov 1040 ez   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Irs gov 1040 ez Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Irs gov 1040 ez See Table 3 for those other situations when you must file. Irs gov 1040 ez Table 3. Irs gov 1040 ez Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Irs gov 1040 ez 1. Irs gov 1040 ez You owe any special taxes, including any of the following. Irs gov 1040 ez   a. Irs gov 1040 ez Alternative minimum tax. Irs gov 1040 ez (See Form 6251. Irs gov 1040 ez )   b. Irs gov 1040 ez Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs gov 1040 ez (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs gov 1040 ez ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs gov 1040 ez   c. Irs gov 1040 ez Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Irs gov 1040 ez   d. Irs gov 1040 ez Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Irs gov 1040 ez (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Irs gov 1040 ez )   e. Irs gov 1040 ez Household employment taxes. Irs gov 1040 ez But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Irs gov 1040 ez   f. Irs gov 1040 ez Recapture taxes. Irs gov 1040 ez (See the Form 1040 instructions for lines 44, 59b, and 60. Irs gov 1040 ez ) 2. Irs gov 1040 ez You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Irs gov 1040 ez 3. Irs gov 1040 ez You had net earnings from self-employment of at least $400. Irs gov 1040 ez (See Schedule SE (Form 1040) and its instructions. Irs gov 1040 ez ) 4. Irs gov 1040 ez You had wages of $108. Irs gov 1040 ez 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs gov 1040 ez (See Schedule SE (Form 1040) and its instructions. Irs gov 1040 ez ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Irs gov 1040 ez For example, you should file if one of the following applies. Irs gov 1040 ez You had income tax withheld from your pay. Irs gov 1040 ez You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Irs gov 1040 ez You qualify for the earned income credit. Irs gov 1040 ez See Publication 596, Earned Income Credit (EIC), for more information. Irs gov 1040 ez You qualify for the additional child tax credit. Irs gov 1040 ez See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Irs gov 1040 ez You qualify for the refundable American opportunity education credit. Irs gov 1040 ez See Form 8863, Education Credits. Irs gov 1040 ez You qualify for the health coverage tax credit. Irs gov 1040 ez For information about this credit, see Form 8885, Health Coverage Tax Credit. Irs gov 1040 ez You qualify for the credit for federal tax on fuels. Irs gov 1040 ez See Form 4136, Credit for Federal Tax Paid on Fuels. Irs gov 1040 ez Form 1099-B received. Irs gov 1040 ez    Even if you are not required to file a return, you should consider filing if all of the following apply. Irs gov 1040 ez You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Irs gov 1040 ez The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Irs gov 1040 ez Box 3 of Form 1099-B (or substitute statement) is blank. Irs gov 1040 ez In this case, filing a return may keep you from getting a notice from the IRS. Irs gov 1040 ez Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Irs gov 1040 ez You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Irs gov 1040 ez There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Irs gov 1040 ez If more than one filing status applies to you, choose the one that will give you the lowest tax. Irs gov 1040 ez Marital Status In general, your filing status depends on whether you are considered unmarried or married. Irs gov 1040 ez Unmarried persons. Irs gov 1040 ez    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. Irs gov 1040 ez   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Irs gov 1040 ez Divorced persons. Irs gov 1040 ez    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Irs gov 1040 ez Divorce and remarriage. Irs gov 1040 ez    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. Irs gov 1040 ez Annulled marriages. Irs gov 1040 ez    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. Irs gov 1040 ez You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Irs gov 1040 ez 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. Irs gov 1040 ez If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Irs gov 1040 ez 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. Irs gov 1040 ez Head of household or qualifying widow(er) with dependent child. Irs gov 1040 ez    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. Irs gov 1040 ez See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Irs gov 1040 ez Married persons. Irs gov 1040 ez    If you are considered married, you and your spouse can file a joint return or separate returns. Irs gov 1040 ez Considered married. Irs gov 1040 ez    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. Irs gov 1040 ez You are married and living together. Irs gov 1040 ez 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. Irs gov 1040 ez You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Irs gov 1040 ez You are separated under an interlocutory (not final) decree of divorce. Irs gov 1040 ez Same-sex marriage. Irs gov 1040 ez    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs gov 1040 ez 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. Irs gov 1040 ez However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Irs gov 1040 ez   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Irs gov 1040 ez S. Irs gov 1040 ez territories and possessions. Irs gov 1040 ez It means any domestic jurisdiction that has the legal authority to sanction marriages. Irs gov 1040 ez The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Irs gov 1040 ez   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Irs gov 1040 ez However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Irs gov 1040 ez   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Irs gov 1040 ez gov. Irs gov 1040 ez Spouse died during the year. Irs gov 1040 ez    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Irs gov 1040 ez   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Irs gov 1040 ez For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Irs gov 1040 ez   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Irs gov 1040 ez Your deceased spouse's filing status is married filing separately for that year. Irs gov 1040 ez Married persons living apart. Irs gov 1040 ez    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. Irs gov 1040 ez If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Irs gov 1040 ez Also, your tax may be lower, and you may be able to claim the earned income credit. Irs gov 1040 ez See Head of Household , later. Irs gov 1040 ez Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Irs gov 1040 ez To determine your marital status, see Marital Status , earlier. Irs gov 1040 ez Widow(er). Irs gov 1040 ez    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Irs gov 1040 ez You may, however, be able to use another filing status that will give you a lower tax. Irs gov 1040 ez See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Irs gov 1040 ez How to file. Irs gov 1040 ez    You can file Form 1040. Irs gov 1040 ez If you have taxable income of less than $100,000, you may be able to file Form 1040A. Irs gov 1040 ez If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Irs gov 1040 ez If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Irs gov 1040 ez Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Irs gov 1040 ez 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. Irs gov 1040 ez On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Irs gov 1040 ez You can file a joint return even if one of you had no income or deductions. Irs gov 1040 ez 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. Irs gov 1040 ez 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. Irs gov 1040 ez 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). Irs gov 1040 ez You can choose the method that gives the two of you the lower combined tax. Irs gov 1040 ez How to file. Irs gov 1040 ez    If you file as married filing jointly, you can use Form 1040. Irs gov 1040 ez If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Irs gov 1040 ez 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. Irs gov 1040 ez If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Irs gov 1040 ez Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Irs gov 1040 ez Spouse died. Irs gov 1040 ez    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. Irs gov 1040 ez See Spouse died during the year , under Married persons, earlier. Irs gov 1040 ez   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. Irs gov 1040 ez Divorced persons. Irs gov 1040 ez    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. Irs gov 1040 ez Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Irs gov 1040 ez Accounting period. Irs gov 1040 ez    Both of you must use the same accounting period, but you can use different accounting methods. Irs gov 1040 ez Joint responsibility. Irs gov 1040 ez    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Irs gov 1040 ez This means that if one spouse does not pay the tax due, the other may have to. Irs gov 1040 ez Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Irs gov 1040 ez One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Irs gov 1040 ez   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. Irs gov 1040 ez Divorced taxpayer. Irs gov 1040 ez    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Irs gov 1040 ez 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. Irs gov 1040 ez Relief from joint responsibility. Irs gov 1040 ez    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. Irs gov 1040 ez You can ask for relief no matter how small the liability. Irs gov 1040 ez   There are three types of relief available. Irs gov 1040 ez Innocent spouse relief. Irs gov 1040 ez Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Irs gov 1040 ez Equitable relief. Irs gov 1040 ez    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Irs gov 1040 ez Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Irs gov 1040 ez Signing a joint return. Irs gov 1040 ez    For a return to be considered a joint return, both spouses generally must sign the return. Irs gov 1040 ez Spouse died before signing. Irs gov 1040 ez    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Irs gov 1040 ez If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Irs gov 1040 ez Spouse away from home. Irs gov 1040 ez    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Irs gov 1040 ez Injury or disease prevents signing. Irs gov 1040 ez    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Irs gov 1040 ez ” Be sure to also sign in the space provided for your signature. Irs gov 1040 ez Attach a dated statement, signed by you, to the return. Irs gov 1040 ez 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. Irs gov 1040 ez Signing as guardian of spouse. Irs gov 1040 ez    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Irs gov 1040 ez Spouse in combat zone. Irs gov 1040 ez    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. Irs gov 1040 ez Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Irs gov 1040 ez 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. Irs gov 1040 ez Other reasons spouse cannot sign. Irs gov 1040 ez    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). Irs gov 1040 ez Attach the power of attorney (or a copy of it) to your tax return. Irs gov 1040 ez You can use Form 2848. Irs gov 1040 ez Nonresident alien or dual-status alien. Irs gov 1040 ez    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Irs gov 1040 ez However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Irs gov 1040 ez If you do file a joint return, you and your spouse are both treated as U. Irs gov 1040 ez S. Irs gov 1040 ez residents for the entire tax year. Irs gov 1040 ez See chapter 1 of Publication 519. Irs gov 1040 ez Married Filing Separately You can choose married filing separately as your filing status if you are married. Irs gov 1040 ez 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. Irs gov 1040 ez 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. Irs gov 1040 ez 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 ). Irs gov 1040 ez This can apply to you even if you are not divorced or legally separated. Irs gov 1040 ez 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. Irs gov 1040 ez The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Irs gov 1040 ez See Head of Household , later, for more information. Irs gov 1040 ez 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. Irs gov 1040 ez However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Irs gov 1040 ez This way you can make sure you are using the filing status that results in the lowest combined tax. Irs gov 1040 ez When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Irs gov 1040 ez How to file. Irs gov 1040 ez    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Irs gov 1040 ez 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. Irs gov 1040 ez   You can file Form 1040. Irs gov 1040 ez If your taxable income is less than $100,000, you may be able to file Form 1040A. Irs gov 1040 ez Select this filing status by checking the box on line 3 of either form. Irs gov 1040 ez Enter your spouse's full name and SSN or ITIN in the spaces provided. Irs gov 1040 ez 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. Irs gov 1040 ez Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Irs gov 1040 ez Special Rules If you choose married filing separately as your filing status, the following special rules apply. Irs gov 1040 ez Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Irs gov 1040 ez Your tax rate generally is higher than on a joint return. Irs gov 1040 ez Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Irs gov 1040 ez You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Irs gov 1040 ez 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. Irs gov 1040 ez See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Irs gov 1040 ez You cannot take the earned income credit. Irs gov 1040 ez You cannot take the exclusion or credit for adoption expenses in most cases. Irs gov 1040 ez 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. Irs gov 1040 ez You cannot exclude any interest income from qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds you used for higher education expenses. Irs gov 1040 ez 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. Irs gov 1040 ez 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. Irs gov 1040 ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Irs gov 1040 ez If your spouse itemizes deductions, you cannot claim the standard deduction. Irs gov 1040 ez If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Irs gov 1040 ez Adjusted gross income (AGI) limits. Irs gov 1040 ez    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. Irs gov 1040 ez Individual retirement arrangements (IRAs). Irs gov 1040 ez    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. Irs gov 1040 ez Your deduction is reduced or eliminated if your income is more than a certain amount. Irs gov 1040 ez This amount is much lower for married individuals who file separately and lived together at any time during the year. Irs gov 1040 ez For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Irs gov 1040 ez Rental activity losses. Irs gov 1040 ez    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. Irs gov 1040 ez This is called a special allowance. Irs gov 1040 ez However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Irs gov 1040 ez 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. Irs gov 1040 ez See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Irs gov 1040 ez Community property states. Irs gov 1040 ez    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. Irs gov 1040 ez See Publication 555, Community Property. Irs gov 1040 ez 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. Irs gov 1040 ez You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Irs gov 1040 ez This does not include any extensions. Irs gov 1040 ez A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Irs gov 1040 ez 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. Irs gov 1040 ez Exception. Irs gov 1040 ez    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Irs gov 1040 ez The personal representative has 1 year from the due date (including extensions) of the return to make the change. Irs gov 1040 ez See Publication 559 for more information on filing income tax returns for a decedent. Irs gov 1040 ez Head of Household You may be able to file as head of household if you meet all the following requirements. Irs gov 1040 ez You are unmarried or considered unmarried on the last day of the year. Irs gov 1040 ez See Marital Status , earlier, and Considered Unmarried , later. Irs gov 1040 ez You paid more than half the cost of keeping up a home for the year. Irs gov 1040 ez A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Irs gov 1040 ez However, if the qualifying person is your dependent parent, he or she does not have to live with you. Irs gov 1040 ez See Special rule for parent , later, under Qualifying Person. Irs gov 1040 ez 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. Irs gov 1040 ez You will also receive a higher standard deduction than if you file as single or married filing separately. Irs gov 1040 ez How to file. Irs gov 1040 ez    If you file as head of household, you can use Form 1040. Irs gov 1040 ez If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Irs gov 1040 ez Indicate your choice of this filing status by checking the box on line 4 of either form. Irs gov 1040 ez Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Irs gov 1040 ez Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Irs gov 1040 ez You are considered unmarried on the last day of the tax year if you meet all the following tests. Irs gov 1040 ez You file a separate return (defined earlier under Joint Return After Separate Returns ). Irs gov 1040 ez You paid more than half the cost of keeping up your home for the tax year. Irs gov 1040 ez Your spouse did not live in your home during the last 6 months of the tax year. Irs gov 1040 ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Irs gov 1040 ez See Temporary absences , later. Irs gov 1040 ez Your home was the main home of your child, stepchild, or foster child for more than half the year. Irs gov 1040 ez (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Irs gov 1040 ez ) You must be able to claim an exemption for the child. Irs gov 1040 ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Irs gov 1040 ez The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Irs gov 1040 ez 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. Irs gov 1040 ez See Publication 555 for more information. Irs gov 1040 ez Nonresident alien spouse. Irs gov 1040 ez    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. Irs gov 1040 ez However, your spouse is not a qualifying person for head of household purposes. Irs gov 1040 ez You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Irs gov 1040 ez Choice to treat spouse as resident. Irs gov 1040 ez    You are considered married if you choose to treat your spouse as a resident alien. Irs gov 1040 ez See chapter 1 of Publication 519. Irs gov 1040 ez 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. Irs gov 1040 ez You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Irs gov 1040 ez Worksheet 1. Irs gov 1040 ez 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. Irs gov 1040 ez Costs you include. Irs gov 1040 ez    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. Irs gov 1040 ez   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. Irs gov 1040 ez However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Irs gov 1040 ez Costs you do not include. Irs gov 1040 ez    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Irs gov 1040 ez 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. Irs gov 1040 ez Qualifying Person See Table 4 to see who is a qualifying person. Irs gov 1040 ez Any person not described in Table 4 is not a qualifying person. Irs gov 1040 ez Example 1—child. Irs gov 1040 ez Your unmarried son lived with you all year and was 18 years old at the end of the year. Irs gov 1040 ez 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. Irs gov 1040 ez As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Irs gov 1040 ez Example 2—child who is not qualifying person. Irs gov 1040 ez 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. Irs gov 1040 ez Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Irs gov 1040 ez Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Irs gov 1040 ez As a result, he is not your qualifying person for head of household purposes. Irs gov 1040 ez Example 3—girlfriend. Irs gov 1040 ez Your girlfriend lived with you all year. Irs gov 1040 ez Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . Irs gov 1040 ez See Table 4. Irs gov 1040 ez Example 4—girlfriend's child. Irs gov 1040 ez The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Irs gov 1040 ez He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Irs gov 1040 ez As a result, he is not your qualifying person for head of household purposes. Irs gov 1040 ez Home of qualifying person. Irs gov 1040 ez    Generally, the qualifying person must live with you for more than half of the year. Irs gov 1040 ez Special rule for parent. Irs gov 1040 ez    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. Irs gov 1040 ez However, you must be able to claim an exemption for your father or mother. Irs gov 1040 ez 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. Irs gov 1040 ez   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. Irs gov 1040 ez Death or birth. Irs gov 1040 ez    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Irs gov 1040 ez To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Irs gov 1040 ez Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Irs gov 1040 ez Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Irs gov 1040 ez Example. Irs gov 1040 ez You are unmarried. Irs gov 1040 ez Your mother, for whom you can claim an exemption, lived in an apartment by herself. Irs gov 1040 ez She died on September 2. Irs gov 1040 ez The cost of the upkeep of her apartment for the year until her death was $6,000. Irs gov 1040 ez You paid $4,000 and your brother paid $2,000. Irs gov 1040 ez Your brother made no other payments towards your mother's support. Irs gov 1040 ez Your mother had no income. Irs gov 1040 ez Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Irs gov 1040 ez Temporary absences. Irs gov 1040 ez    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. Irs gov 1040 ez It must be reasonable to assume the absent person will return to the home after the temporary absence. Irs gov 1040 ez You must continue to keep up the home during the absence. Irs gov 1040 ez Kidnapped child. Irs gov 1040 ez    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Irs gov 1040 ez You can claim head of household filing status if all the following statements are true. Irs gov 1040 ez The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Irs gov 1040 ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Irs gov 1040 ez You would have qualified for head of household filing status if the child had not been kidnapped. Irs gov 1040 ez   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Irs gov 1040 ez 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. Irs gov 1040 ez The year of death is the last year for which you can file jointly with your deceased spouse. Irs gov 1040 ez See Married Filing Jointly , earlier. Irs gov 1040 ez 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. Irs gov 1040 ez 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. Irs gov 1040 ez The rules for using this filing status are explained in detail here. Irs gov 1040 ez This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Irs gov 1040 ez It does not entitle you to file a joint return. Irs gov 1040 ez How to file. Irs gov 1040 ez    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Irs gov 1040 ez If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Irs gov 1040 ez Check the box on line 5 of either form. Irs gov 1040 ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Irs gov 1040 ez Table 4. Irs gov 1040 ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Irs gov 1040 ez IF the person is your . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez   AND . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez   THEN that person is . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez 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. Irs gov 1040 ez   he or she is married and you can claim an exemption for him or her   a qualifying person. Irs gov 1040 ez   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Irs gov 1040 ez 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Irs gov 1040 ez 6   you cannot claim an exemption for him or her   not a qualifying person. Irs gov 1040 ez qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Irs gov 1040 ez   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. Irs gov 1040 ez   he or she did not live with you more than half the year   not a qualifying person. Irs gov 1040 ez   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Irs gov 1040 ez   you cannot claim an exemption for him or her   not a qualifying person. Irs gov 1040 ez 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Irs gov 1040 ez 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Irs gov 1040 ez Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. Irs gov 1040 ez 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. Irs gov 1040 ez 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Irs gov 1040 ez 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Irs gov 1040 ez 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Irs gov 1040 ez See Multiple Support Agreement . Irs gov 1040 ez 6 See Special rule for parent . Irs gov 1040 ez Eligibility rules. Irs gov 1040 ez    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Irs gov 1040 ez You were entitled to file a joint return with your spouse for the year your spouse died. Irs gov 1040 ez It does not matter whether you actually filed a joint return. Irs gov 1040 ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Irs gov 1040 ez You have a child or stepchild for whom you can claim an exemption. Irs gov 1040 ez This does not include a foster child. Irs gov 1040 ez This child lived in your home all year, except for temporary absences. Irs gov 1040 ez See Temporary absences , earlier, under Head of Household. Irs gov 1040 ez There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Irs gov 1040 ez You paid more than half the cost of keeping up a home for the year. Irs gov 1040 ez See Keeping Up a Home , earlier, under Head of Household. Irs gov 1040 ez Example. Irs gov 1040 ez John's wife died in 2011. Irs gov 1040 ez John has not remarried. Irs gov 1040 ez He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Irs gov 1040 ez For 2011 he was entitled to file a joint return for himself and his deceased wife. Irs gov 1040 ez For 2012 and 2013, he can file as a qualifying widower with a dependent child. Irs gov 1040 ez After 2013, he can file as head of household if he qualifies. Irs gov 1040 ez Death or birth. Irs gov 1040 ez    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. Irs gov 1040 ez 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. Irs gov 1040 ez Kidnapped child. Irs gov 1040 ez    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Irs gov 1040 ez You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Irs gov 1040 ez The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Irs gov 1040 ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Irs gov 1040 ez You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Irs gov 1040 ez As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Irs gov 1040 ez Exemptions Exemptions reduce your taxable income. Irs gov 1040 ez You can deduct $3,900 for each exemption you claim in 2013. Irs gov 1040 ez If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Irs gov 1040 ez But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Irs gov 1040 ez See Phaseout of Exemptions , later. Irs gov 1040 ez Types of exemptions. Irs gov 1040 ez    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Irs gov 1040 ez While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Irs gov 1040 ez Dependent cannot claim a personal exemption. Irs gov 1040 ez    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Irs gov 1040 ez How to claim exemptions. Irs gov 1040 ez    How you claim an exemption on your tax return depends on which form you file. Irs gov 1040 ez Form 1040EZ filers. Irs gov 1040 ez    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Irs gov 1040 ez Form 1040A filers. Irs gov 1040 ez    If you file Form 1040A, complete lines 6a through 6d. Irs gov 1040 ez The total number of exemptions you can claim is the total in the box on line 6d. Irs gov 1040 ez Also complete line 26. Irs gov 1040 ez Form 1040 filers. Irs gov 1040 ez    If you file Form 1040, complete lines 6a through 6d. Irs gov 1040 ez The total number of exemptions you can claim is the total in the box on line 6d. Irs gov 1040 ez Also complete line 42. Irs gov 1040 ez If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez citizen or resident alien. Irs gov 1040 ez    If you are a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen, U. Irs gov 1040 ez S. Irs gov 1040 ez resident alien, U. Irs gov 1040 ez S. Irs gov 1040 ez national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Irs gov 1040 ez Nonresident aliens. Irs gov 1040 ez    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Irs gov 1040 ez You cannot claim exemptions for a spouse or dependents. Irs gov 1040 ez   These restrictions do not apply if you are a nonresident alien married to a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen or resident alien and have chosen to be treated as a resident of the United States. Irs gov 1040 ez More information. Irs gov 1040 ez    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Irs gov 1040 ez Dual-status taxpayers. Irs gov 1040 ez    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Irs gov 1040 ez Personal Exemptions You are generally allowed one exemption for yourself. Irs gov 1040 ez If you are married, you may be allowed one exemption for your spouse. Irs gov 1040 ez These are called personal exemptions. Irs gov 1040 ez Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Irs gov 1040 ez If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Irs gov 1040 ez Your Spouse's Exemption Your spouse is never considered your dependent. Irs gov 1040 ez Joint return. Irs gov 1040 ez    On a joint return, you can claim one exemption for yourself and one for your spouse. Irs gov 1040 ez Separate return. Irs gov 1040 ez    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Irs gov 1040 ez This is true even if the other taxpayer does not actually claim your spouse as a dependent. Irs gov 1040 ez You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Irs gov 1040 ez S. Irs gov 1040 ez tax purposes and satisfy the other conditions listed above. Irs gov 1040 ez Head of household. Irs gov 1040 ez    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Irs gov 1040 ez   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Irs gov 1040 ez Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Irs gov 1040 ez Death of spouse. Irs gov 1040 ez    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Irs gov 1040 ez If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Irs gov 1040 ez   If you remarried during the year, you cannot take an exemption for your deceased spouse. Irs gov 1040 ez   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Irs gov 1040 ez If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Irs gov 1040 ez Divorced or separated spouse. Irs gov 1040 ez    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Irs gov 1040 ez This rule applies even if you provided all of your former spouse's support. Irs gov 1040 ez Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Irs gov 1040 ez You can claim an exemption for a dependent even if your dependent files a return. Irs gov 1040 ez The term “dependent” means: A qualifying child, or A qualifying relative. Irs gov 1040 ez The terms “ qualifying child ” and “ qualifying relative ” are defined later. Irs gov 1040 ez You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Irs gov 1040 ez Dependent taxpayer test. Irs gov 1040 ez Joint return test. Irs gov 1040 ez Citizen or resident test. Irs gov 1040 ez These three tests are explained in detail later. Irs gov 1040 ez All the requirements for claiming an exemption for a dependent are summarized in Table 5. Irs gov 1040 ez Table 5. Irs gov 1040 ez Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Irs gov 1040 ez For details, see the rest of this publication. Irs gov 1040 ez You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Irs gov 1040 ez   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Irs gov 1040 ez   You cannot claim a person as a dependent unless that person is a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen, U. Irs gov 1040 ez S. Irs gov 1040 ez resident alien, U. Irs gov 1040 ez S. Irs gov 1040 ez national, or a resident of Canada or Mexico. Irs gov 1040 ez 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Irs gov 1040 ez   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Irs gov 1040 ez   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Irs gov 1040 ez   The child must have lived with you for more than half of the year. Irs gov 1040 ez 2  The child must not have provided more than half of his or her own support for the year. Irs gov 1040 ez   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Irs gov 1040 ez  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Irs gov 1040 ez See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Irs gov 1040 ez The person cannot be your qualifying child or the qualifying child of any other taxpayer. Irs gov 1040 ez   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Irs gov 1040 ez   The person's gross income for the year must be less than $3,900. Irs gov 1040 ez 3  You must provide more than half of the person's total support for the year. Irs gov 1040 ez 4  1 There is an exception for certain adopted children. Irs gov 1040 ez 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs gov 1040 ez 3 There is an exception if the person is disabled and has income from a sheltered workshop. Irs gov 1040 ez 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs gov 1040 ez Dependent not allowed a personal exemption. Irs gov 1040 ez If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Irs gov 1040 ez This is true even if you do not claim the dependent's exemption on your return. Irs gov 1040 ez It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Irs gov 1040 ez Housekeepers, maids, or servants. Irs gov 1040 ez    If these people work for you, you cannot claim exemptions for them. Irs gov 1040 ez Child tax credit. Irs gov 1040 ez    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Irs gov 1040 ez For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Irs gov 1040 ez Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Irs gov 1040 ez Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Irs gov 1040 ez If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Irs gov 1040 ez Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Irs gov 1040 ez Exception. Irs gov 1040 ez    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Irs gov 1040 ez Example 1—child files joint return. Irs gov 1040 ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Irs gov 1040 ez He earned $25,000 for the year. Irs gov 1040 ez The couple files a joint return. Irs gov 1040 ez You cannot take an exemption for your daughter. Irs gov 1040 ez Example 2—child files joint return only as claim for refund of withheld tax. Irs gov 1040 ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Irs gov 1040 ez Neither is required to file a tax return. Irs gov 1040 ez They do not have a child. Irs gov 1040 ez Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Irs gov 1040 ez The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Irs gov 1040 ez You can claim exemptions for each of them if all the other tests to do so are met. Irs gov 1040 ez Example 3—child files joint return to claim American opportunity credit. Irs gov 1040 ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Irs gov 1040 ez He and his wife are not required to file a tax return. Irs gov 1040 ez However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Irs gov 1040 ez Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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Understanding your CP180/CP181 Notice

We sent you this notice because your tax return is missing a schedule or form.


What you need to do

  • Read the notice carefully to determine the required schedule or form needed to complete your return.
  • Download the required schedule or form or call 1-800-829-3676.
  • Fill out the Contact Information section of the notice, detach, and send it to us with your completed schedule or form so we receive it by the date indicated on the notice.

You may want to...

  • Review the filing requirements and instructions for the missing schedule or form to determine whether your organization needs to file.
  • Review your records to ensure all applicable schedules and forms were attached when filed.

Answers to Common Questions

What happens if I don't respond by the due date?
If you don't respond by the due date of the notice, your tax and/or credits may be adjusted which may result in a balance due.

Who do I call for assistance?
For assistance with your business return, call 1-800-829-0115 or, for assistance with Form 990-T, call 1-877-829-5500.


Tips for next year

Refer to the instructions for your tax return for required documentation. Attach all required forms and schedules to your tax return when filing.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

CP180

Notice CP180, Page 1
 

Notice CP180, Page 2
 

CP181

Notice CP181, Page 1
 

Notice CP181, Page 2
 

Page Last Reviewed or Updated: 01-Jul-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Gov 1040 Ez

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