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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

1040 Ez Tax Forms

Www Irs Gov 1040xAarp Tax PreparationWww Irs Gov Form1040xAmend Tax Return Instructions1040ezI Need To File My State Taxes Only1040ez Form And InstructionsHow Can I File Taxes For 2012Filing Taxes While Unemployed1040ez E-fileFree Efile H&r BlockIrs Gov EfileFile 1040ez FreeHow To File A 1040x2012 1040ez FormAarp Tax Help LocationsTax Act 2012 ReturnSoftware To File 1040nrH & R Block Taxes For FreeIrs Free Tax Filing2011 Tax Form 1040ez2010 TaxesNeed To File 2011 Tax Return H And R BlockH&r Block Tax CutTurbo Tax Amendment2012 Taxes Free Online2011 Online Tax ReturnFree Tax PreperationH&r Block At Home Military1040ez Instruction BookTax Filing TipsCan You Still E File 2010 Tax Returns1040ez Worksheet Line 5Form 1040x 2009Turbotax LoginTax For MilitaryForm 1040ez 2012Past Tax FormsHow To Fill 1040nr Ez FormEfile For Free State And Federal

1040 Ez Tax Forms

1040 ez tax forms 6. 1040 ez tax forms   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). 1040 ez tax forms Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040 ez tax forms Free help with your tax return. 1040 ez tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040 ez tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040 ez tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040 ez tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040 ez tax forms gov, download the IRS2Go app, or call 1-800-906-9887. 1040 ez tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez tax forms aarp. 1040 ez tax forms org/money/taxaide or call 1-888-227-7669. 1040 ez tax forms For more information on these programs, go to IRS. 1040 ez tax forms gov and enter “VITA” in the search box. 1040 ez tax forms Internet. 1040 ez tax forms    IRS. 1040 ez tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040 ez tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 ez tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040 ez tax forms gov or download the IRS2Go app and select the Refund Status option. 1040 ez tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040 ez tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040 ez tax forms No need to wait on the phone or stand in line. 1040 ez tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040 ez tax forms When you reach the response screen, you can print the entire interview and the final response for your records. 1040 ez tax forms New subject areas are added on a regular basis. 1040 ez tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040 ez tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040 ez tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040 ez tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040 ez tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040 ez tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040 ez tax forms You can also ask the IRS to mail a return or an account transcript to you. 1040 ez tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040 ez tax forms gov or by calling 1-800-908-9946. 1040 ez tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. 1040 ez tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040 ez tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040 ez tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040 ez tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040 ez tax forms gov and enter Where's My Amended Return? in the search box. 1040 ez tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040 ez tax forms gov. 1040 ez tax forms Select the Payment tab on the front page of IRS. 1040 ez tax forms gov for more information. 1040 ez tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040 ez tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 ez tax forms gov. 1040 ez tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 ez tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 ez tax forms gov. 1040 ez tax forms Request an Electronic Filing PIN by going to IRS. 1040 ez tax forms gov and entering Electronic Filing PIN in the search box. 1040 ez tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. 1040 ez tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040 ez tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040 ez tax forms An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez tax forms Before you visit, check the Office Locator on IRS. 1040 ez tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040 ez tax forms If you have a special need, such as a disability, you can request an appointment. 1040 ez tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 ez tax forms Apply for an Employer Identification Number (EIN). 1040 ez tax forms Go to IRS. 1040 ez tax forms gov and enter Apply for an EIN in the search box. 1040 ez tax forms Read the Internal Revenue Code, regulations, or other official guidance. 1040 ez tax forms Read Internal Revenue Bulletins. 1040 ez tax forms Sign up to receive local and national tax news and more by email. 1040 ez tax forms Just click on “subscriptions” above the search box on IRS. 1040 ez tax forms gov and choose from a variety of options. 1040 ez tax forms    Phone. 1040 ez tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 ez tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040 ez tax forms gov, or download the IRS2Go app. 1040 ez tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez tax forms Most VITA and TCE sites offer free electronic filing. 1040 ez tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 ez tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 ez tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040 ez tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez tax forms Note, the above information is for our automated hotline. 1040 ez tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040 ez tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 ez tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040 ez tax forms You should receive your order within 10 business days. 1040 ez tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040 ez tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040 ez tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 ez tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 ez tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040 ez tax forms    Walk-in. 1040 ez tax forms You can find a selection of forms, publications and services — in-person. 1040 ez tax forms Products. 1040 ez tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez tax forms Services. 1040 ez tax forms You can walk in to your local TAC for face-to-face tax help. 1040 ez tax forms An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez tax forms Before visiting, use the Office Locator tool on IRS. 1040 ez tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040 ez tax forms    Mail. 1040 ez tax forms You can send your order for forms, instructions, and publications to the address below. 1040 ez tax forms You should receive a response within 10 business days after your request is received. 1040 ez tax forms Internal Revenue Service 1201 N. 1040 ez tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040 ez tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 ez tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040 ez tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez tax forms You face (or your business is facing) an immediate threat of adverse action. 1040 ez tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 ez tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 ez tax forms Here's why we can help: TAS is an independent organization within the IRS. 1040 ez tax forms Our advocates know how to work with the IRS. 1040 ez tax forms Our services are free and tailored to meet your needs. 1040 ez tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 1040 ez tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040 ez tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 ez tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040 ez tax forms Low Income Taxpayer Clinics (LITCs). 1040 ez tax forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040 ez tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040 ez tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 ez tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Can I Claim My Personal and/or Spousal Exemption?

This application determines whether you can claim your own exemption or your spouse’s. To determine if you can claim an exemption for someone else as a dependent, go to the topic for “Who Can I Claim as a Dependent?

Information You Will Need:

  • Your and your spouse's age
  • Your and your spouse’s gross income amounts

Estimated Completion Time: 8 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The 1040 Ez Tax Forms

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