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

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The 1040 Nrez

1040 nrez Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. 1040 nrez General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. 1040 nrez S. 1040 nrez Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. 1040 nrez S. 1040 nrez Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. 1040 nrez Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. 1040 nrez S. 1040 nrez Individual Income Tax Return Sch. 1040 nrez A & B Itemized Deductions & Interest and Ordinary Dividends Sch. 1040 nrez C Profit or Loss From Business Sch. 1040 nrez C-EZ Net Profit From Business Sch. 1040 nrez D Capital Gains and Losses Sch. 1040 nrez E Supplemental Income and Loss Sch. 1040 nrez F Profit or Loss From Farming Sch. 1040 nrez H Household Employment Taxes Sch. 1040 nrez J Income Averaging for Farmers and Fishermen Sch. 1040 nrez R Credit for the Elderly or the Disabled Sch. 1040 nrez SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040 nrez S. 1040 nrez Individual Income Tax Return 1065 U. 1040 nrez S. 1040 nrez Return of Partnership Income Sch. 1040 nrez D Capital Gains and Losses Sch. 1040 nrez K-1 Partner's Share of Income, Deductions, Credits, etc. 1040 nrez 1120 U. 1040 nrez S. 1040 nrez Corporation Income Tax Return Sch. 1040 nrez D Capital Gains and Losses 1120S U. 1040 nrez S. 1040 nrez Income Tax Return for an S Corporation Sch. 1040 nrez D Capital Gains and Losses and Built-In Gains Sch. 1040 nrez K-1 Shareholder's Share of Income, Deductions, Credits, etc. 1040 nrez 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. 1040 nrez S. 1040 nrez Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications