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

2012 Federal Income Tax Forms 1040ez

Free Federal Tax PreparationFree Tax PreparationFree Turbo TaxHow To File State Taxes OnlyFree Federal Tax ReturnIrs Forms 10401040ez 2013 FormFree State Tax Return E-file2010 1040ez Form2012 Income Tax BookletIrs Forms For 2012Can I File 1040ez OnlineTax Forms 1040 EzMilitary Tax ReturnHow To File State Tax ReturnFederal Income Tax Rates 2012Free Tax Filing OnlineFile 2012 Taxes Turbotax1040ez 2010 InstructionsFill Out 1040x OnlineAmend 2011 Tax Return FormCan I Still E File My 2011 TaxesIrs Gov ComFree 2008 Tax SoftwareIrs1040ez2008 Turbotax Download2011 E-file2011 1040 Form2012 Tax ReturnRevised Tax Return1040nr Tax Return1040ez 2013Tax Planning Us 2007 TaxesHow To File An Amended Return For 20131040nr Online Filing2010 1040 Ez FormFiling An Amended Tax Return For 20112011 Federal Income Tax Form 1040ezInstructions Michigan 2012 Mi 1040xAmendment Form

2012 Federal Income Tax Forms 1040ez

2012 federal income tax forms 1040ez 5. 2012 federal income tax forms 1040ez   Manufacturers Taxes Table of Contents Importer. 2012 federal income tax forms 1040ez Use considered sale. 2012 federal income tax forms 1040ez Lease considered sale. 2012 federal income tax forms 1040ez Bonus goods. 2012 federal income tax forms 1040ez Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2012 federal income tax forms 1040ez Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2012 federal income tax forms 1040ez CoalExported. 2012 federal income tax forms 1040ez Taxable TiresQualifying intercity or local bus. 2012 federal income tax forms 1040ez Qualifying school bus. 2012 federal income tax forms 1040ez Gas Guzzler TaxVehicles not subject to tax. 2012 federal income tax forms 1040ez Imported automobiles. 2012 federal income tax forms 1040ez VaccinesConditions to allowance. 2012 federal income tax forms 1040ez Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 2012 federal income tax forms 1040ez Manufacturer. 2012 federal income tax forms 1040ez   The term “manufacturer” includes a producer or importer. 2012 federal income tax forms 1040ez A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 2012 federal income tax forms 1040ez If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 2012 federal income tax forms 1040ez   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2012 federal income tax forms 1040ez The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 2012 federal income tax forms 1040ez Importer. 2012 federal income tax forms 1040ez   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 2012 federal income tax forms 1040ez Sale. 2012 federal income tax forms 1040ez   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 2012 federal income tax forms 1040ez Use considered sale. 2012 federal income tax forms 1040ez   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2012 federal income tax forms 1040ez Lease considered sale. 2012 federal income tax forms 1040ez   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2012 federal income tax forms 1040ez However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 2012 federal income tax forms 1040ez Manufacturers taxes based on sale price. 2012 federal income tax forms 1040ez   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 2012 federal income tax forms 1040ez The taxes imposed on coal are based either on the sale price or the weight. 2012 federal income tax forms 1040ez   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 2012 federal income tax forms 1040ez However, you include certain charges made when a taxable article is sold and you exclude others. 2012 federal income tax forms 1040ez To figure the price on which you base the tax, use the following rules. 2012 federal income tax forms 1040ez Include both the following charges in the price. 2012 federal income tax forms 1040ez Any charge for coverings or containers (regardless of their nature). 2012 federal income tax forms 1040ez Any charge incident to placing the article in a condition packed ready for shipment. 2012 federal income tax forms 1040ez Exclude all the following amounts from the price. 2012 federal income tax forms 1040ez The manufacturers excise tax, whether or not it is stated as a separate charge. 2012 federal income tax forms 1040ez The transportation charges pursuant to the sale. 2012 federal income tax forms 1040ez The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2012 federal income tax forms 1040ez Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 2012 federal income tax forms 1040ez Discounts, rebates, and similar allowances actually granted to the purchaser. 2012 federal income tax forms 1040ez Local advertising charges. 2012 federal income tax forms 1040ez A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 2012 federal income tax forms 1040ez Charges for warranty paid at the purchaser's option. 2012 federal income tax forms 1040ez However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 2012 federal income tax forms 1040ez Bonus goods. 2012 federal income tax forms 1040ez   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2012 federal income tax forms 1040ez Figure the tax only on the sale price attributable to the taxable articles. 2012 federal income tax forms 1040ez Example. 2012 federal income tax forms 1040ez A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2012 federal income tax forms 1040ez The sale price of the shipment is $1,500. 2012 federal income tax forms 1040ez The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2012 federal income tax forms 1040ez Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 2012 federal income tax forms 1040ez The remaining $375 is allocated to the nontaxable articles. 2012 federal income tax forms 1040ez Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2012 federal income tax forms 1040ez When the title passes depends on the intention of the parties as gathered from the contract of sale. 2012 federal income tax forms 1040ez In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2012 federal income tax forms 1040ez If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2012 federal income tax forms 1040ez The manufacturer is liable for the tax. 2012 federal income tax forms 1040ez Partial payments. 2012 federal income tax forms 1040ez   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 2012 federal income tax forms 1040ez To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2012 federal income tax forms 1040ez Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2012 federal income tax forms 1040ez Sale of an article to a state or local government for the exclusive use of the state or local government. 2012 federal income tax forms 1040ez This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2012 federal income tax forms 1040ez State is defined in Definitions in chapter 1. 2012 federal income tax forms 1040ez Sale of an article to a nonprofit educational organization for its exclusive use. 2012 federal income tax forms 1040ez This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2012 federal income tax forms 1040ez Nonprofit educational organization is defined under Communications Tax in chapter 4. 2012 federal income tax forms 1040ez Sale of an article to a qualified blood collector organization. 2012 federal income tax forms 1040ez This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2012 federal income tax forms 1040ez Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2012 federal income tax forms 1040ez Sale of an article for use by the purchaser as supplies for vessels. 2012 federal income tax forms 1040ez This exemption does not apply to the taxes on coal and vaccines. 2012 federal income tax forms 1040ez Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 2012 federal income tax forms 1040ez Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 2012 federal income tax forms 1040ez This exemption does not apply to the tax on coal and tires. 2012 federal income tax forms 1040ez Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2012 federal income tax forms 1040ez If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 2012 federal income tax forms 1040ez Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2012 federal income tax forms 1040ez The article may be exported to a foreign country or to a possession of the United States. 2012 federal income tax forms 1040ez A vaccine shipped to a possession of the United States is not considered to be exported. 2012 federal income tax forms 1040ez If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 2012 federal income tax forms 1040ez Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez jurisdiction in Alaska. 2012 federal income tax forms 1040ez For tire exemptions, see section 4221(e)(2). 2012 federal income tax forms 1040ez Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2012 federal income tax forms 1040ez Registration requirements. 2012 federal income tax forms 1040ez   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2012 federal income tax forms 1040ez See the Form 637 instructions for more information. 2012 federal income tax forms 1040ez Exceptions to registration requirements. 2012 federal income tax forms 1040ez   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 2012 federal income tax forms 1040ez Certification requirement. 2012 federal income tax forms 1040ez   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 2012 federal income tax forms 1040ez The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 2012 federal income tax forms 1040ez   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 2012 federal income tax forms 1040ez See Regulations section 48. 2012 federal income tax forms 1040ez 4221-5(c) for the certificate requirements. 2012 federal income tax forms 1040ez   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 2012 federal income tax forms 1040ez See Regulations section 48. 2012 federal income tax forms 1040ez 4221-4(d) for the certificate requirements. 2012 federal income tax forms 1040ez Proof of export requirement. 2012 federal income tax forms 1040ez   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2012 federal income tax forms 1040ez See Regulations section 48. 2012 federal income tax forms 1040ez 4221-3(d) for evidence that qualifies as proof of exportation. 2012 federal income tax forms 1040ez Proof of resale for further manufacture requirement. 2012 federal income tax forms 1040ez   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 2012 federal income tax forms 1040ez See Regulations section 48. 2012 federal income tax forms 1040ez 4221-2(c) for evidence that qualifies as proof of resale. 2012 federal income tax forms 1040ez Information to be furnished to purchaser. 2012 federal income tax forms 1040ez   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 2012 federal income tax forms 1040ez Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 2012 federal income tax forms 1040ez The claim must set forth in detail the facts upon which the claim is based. 2012 federal income tax forms 1040ez Uses, sales, and exports. 2012 federal income tax forms 1040ez   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 2012 federal income tax forms 1040ez Export. 2012 federal income tax forms 1040ez   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 2012 federal income tax forms 1040ez In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2012 federal income tax forms 1040ez Price readjustments. 2012 federal income tax forms 1040ez   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 2012 federal income tax forms 1040ez Conditions to allowance. 2012 federal income tax forms 1040ez   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 2012 federal income tax forms 1040ez The claimant sold the article at a tax-excluded price. 2012 federal income tax forms 1040ez The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2012 federal income tax forms 1040ez The person has obtained the written consent of the ultimate vendor to make the claim. 2012 federal income tax forms 1040ez The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2012 federal income tax forms 1040ez Claim for further manufacture. 2012 federal income tax forms 1040ez   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2012 federal income tax forms 1040ez The name and address of the manufacturer and the date of payment. 2012 federal income tax forms 1040ez An identification of the article for which the credit or refund is claimed. 2012 federal income tax forms 1040ez The amount of tax paid on the article and the date on which it was paid. 2012 federal income tax forms 1040ez Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 2012 federal income tax forms 1040ez An identification of the second article. 2012 federal income tax forms 1040ez   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 2012 federal income tax forms 1040ez The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2012 federal income tax forms 1040ez Claim for price readjustment. 2012 federal income tax forms 1040ez   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 2012 federal income tax forms 1040ez A description of the circumstances that gave rise to the price readjustment. 2012 federal income tax forms 1040ez An identification of the article whose price was readjusted. 2012 federal income tax forms 1040ez The price at which the article was sold. 2012 federal income tax forms 1040ez The amount of tax paid on the article and the date on which it was paid. 2012 federal income tax forms 1040ez The name and address of the purchaser. 2012 federal income tax forms 1040ez The amount repaid to the purchaser or credited to the purchaser's account. 2012 federal income tax forms 1040ez Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2012 federal income tax forms 1040ez This includes any parts or accessories sold on or in connection with the sale of those articles. 2012 federal income tax forms 1040ez Pay this tax with Form 720. 2012 federal income tax forms 1040ez No tax deposits are required. 2012 federal income tax forms 1040ez Sport fishing equipment includes all the following items. 2012 federal income tax forms 1040ez Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 2012 federal income tax forms 1040ez Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 2012 federal income tax forms 1040ez The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 2012 federal income tax forms 1040ez Fishing tip-ups and tilts. 2012 federal income tax forms 1040ez Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2012 federal income tax forms 1040ez See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2012 federal income tax forms 1040ez Fishing rods and fishing poles. 2012 federal income tax forms 1040ez   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2012 federal income tax forms 1040ez The tax is paid by the manufacturer, producer, or importer. 2012 federal income tax forms 1040ez Fishing tackle boxes. 2012 federal income tax forms 1040ez   The tax on fishing tackle boxes is 3% of the sales price. 2012 federal income tax forms 1040ez The tax is paid by the manufacturer, producer, or importer. 2012 federal income tax forms 1040ez Electric outboard boat motors. 2012 federal income tax forms 1040ez   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2012 federal income tax forms 1040ez This includes any parts or accessories sold on or in connection with the sale of those articles. 2012 federal income tax forms 1040ez Certain equipment resale. 2012 federal income tax forms 1040ez   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2012 federal income tax forms 1040ez If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2012 federal income tax forms 1040ez If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 2012 federal income tax forms 1040ez The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2012 federal income tax forms 1040ez   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 2012 federal income tax forms 1040ez The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2012 federal income tax forms 1040ez Related person. 2012 federal income tax forms 1040ez   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 2012 federal income tax forms 1040ez Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2012 federal income tax forms 1040ez 11) of the sales price. 2012 federal income tax forms 1040ez The tax is paid by the manufacturer, producer, or importer. 2012 federal income tax forms 1040ez It applies to bows having a peak draw weight of 30 pounds or more. 2012 federal income tax forms 1040ez The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 2012 federal income tax forms 1040ez Pay this tax with Form 720. 2012 federal income tax forms 1040ez No tax deposits are required. 2012 federal income tax forms 1040ez Arrow Shafts The tax on arrow shafts is listed on Form 720. 2012 federal income tax forms 1040ez The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 2012 federal income tax forms 1040ez It measures 18 inches or more in overall length. 2012 federal income tax forms 1040ez It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2012 federal income tax forms 1040ez Exemption for certain wooden arrows. 2012 federal income tax forms 1040ez   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 2012 federal income tax forms 1040ez It measures 5/16 of an inch or less in diameter. 2012 federal income tax forms 1040ez It is not suitable for use with a taxable bow, described earlier. 2012 federal income tax forms 1040ez Pay this tax with Form 720. 2012 federal income tax forms 1040ez No tax deposits are required. 2012 federal income tax forms 1040ez Coal A tax is imposed on the first sale of coal mined in the United States. 2012 federal income tax forms 1040ez The producer of the coal is liable for the tax. 2012 federal income tax forms 1040ez The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2012 federal income tax forms 1040ez Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 2012 federal income tax forms 1040ez A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 2012 federal income tax forms 1040ez The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 2012 federal income tax forms 1040ez Tax rates. 2012 federal income tax forms 1040ez   The tax on underground-mined coal is the lower of: $1. 2012 federal income tax forms 1040ez 10 a ton, or 4. 2012 federal income tax forms 1040ez 4% of the sale price. 2012 federal income tax forms 1040ez   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2012 federal income tax forms 1040ez 4% of the sale price. 2012 federal income tax forms 1040ez   Coal will be taxed at the 4. 2012 federal income tax forms 1040ez 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2012 federal income tax forms 1040ez 50 a ton for surface-mined coal. 2012 federal income tax forms 1040ez Apply the tax proportionately if a sale or use includes a portion of a ton. 2012 federal income tax forms 1040ez Example. 2012 federal income tax forms 1040ez If you sell 21,000 pounds (10. 2012 federal income tax forms 1040ez 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2012 federal income tax forms 1040ez The tax is $1. 2012 federal income tax forms 1040ez 10 × 10. 2012 federal income tax forms 1040ez 5 tons ($11. 2012 federal income tax forms 1040ez 55). 2012 federal income tax forms 1040ez Coal production. 2012 federal income tax forms 1040ez   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2012 federal income tax forms 1040ez Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2012 federal income tax forms 1040ez   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2012 federal income tax forms 1040ez In some cases, a single mine may yield coal from both surface mining and underground mining. 2012 federal income tax forms 1040ez Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 2012 federal income tax forms 1040ez Determining tonnage or selling price. 2012 federal income tax forms 1040ez   The producer pays the tax on coal at the time of sale or use. 2012 federal income tax forms 1040ez In figuring the selling price for applying the tax, the point of sale is f. 2012 federal income tax forms 1040ez o. 2012 federal income tax forms 1040ez b. 2012 federal income tax forms 1040ez (free on board) mine or f. 2012 federal income tax forms 1040ez o. 2012 federal income tax forms 1040ez b. 2012 federal income tax forms 1040ez cleaning plant if you clean the coal before selling it. 2012 federal income tax forms 1040ez This applies even if you sell the coal for a delivered price. 2012 federal income tax forms 1040ez The f. 2012 federal income tax forms 1040ez o. 2012 federal income tax forms 1040ez b. 2012 federal income tax forms 1040ez mine or f. 2012 federal income tax forms 1040ez o. 2012 federal income tax forms 1040ez b. 2012 federal income tax forms 1040ez cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 2012 federal income tax forms 1040ez 4% rate. 2012 federal income tax forms 1040ez   The tax applies to the full amount of coal sold. 2012 federal income tax forms 1040ez However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 2012 federal income tax forms 1040ez Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2012 federal income tax forms 1040ez   Do not include in the sales price the excise tax imposed on coal. 2012 federal income tax forms 1040ez Coal used by the producer. 2012 federal income tax forms 1040ez   The tax on coal applies if the coal is used by the producer in other than a mining process. 2012 federal income tax forms 1040ez A mining process means the same for this purpose as for percentage depletion. 2012 federal income tax forms 1040ez For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 2012 federal income tax forms 1040ez In this case, the tax applies only when you sell the coal. 2012 federal income tax forms 1040ez The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 2012 federal income tax forms 1040ez However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 2012 federal income tax forms 1040ez   You must use a constructive sale price to figure the tax under the 4. 2012 federal income tax forms 1040ez 4% rate if you use the coal in other than a mining process. 2012 federal income tax forms 1040ez Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2012 federal income tax forms 1040ez o. 2012 federal income tax forms 1040ez b. 2012 federal income tax forms 1040ez mine or cleaning plant. 2012 federal income tax forms 1040ez Normally, you use the same constructive price used to figure your percentage depletion deduction. 2012 federal income tax forms 1040ez Blending. 2012 federal income tax forms 1040ez   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 2012 federal income tax forms 1040ez Figure the tax separately for each type of coal in the blend. 2012 federal income tax forms 1040ez Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 2012 federal income tax forms 1040ez Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 2012 federal income tax forms 1040ez However, the tax is limited to 4. 2012 federal income tax forms 1040ez 4% of the sale price per ton of the blended coal. 2012 federal income tax forms 1040ez Exemption from tax. 2012 federal income tax forms 1040ez   The tax does not apply to sales of lignite and imported coal. 2012 federal income tax forms 1040ez The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2012 federal income tax forms 1040ez Exported. 2012 federal income tax forms 1040ez   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 2012 federal income tax forms 1040ez   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 2012 federal income tax forms 1040ez For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 2012 federal income tax forms 1040ez   Proof of export includes any of the following items. 2012 federal income tax forms 1040ez A copy of the export bill of lading issued by the delivering carrier. 2012 federal income tax forms 1040ez A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2012 federal income tax forms 1040ez A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2012 federal income tax forms 1040ez If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2012 federal income tax forms 1040ez Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2012 federal income tax forms 1040ez A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2012 federal income tax forms 1040ez 0945 ($. 2012 federal income tax forms 1040ez 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 2012 federal income tax forms 1040ez The three categories for reporting the tax and the tax rate are listed below. 2012 federal income tax forms 1040ez Taxable tires other than biasply or super single tires at $. 2012 federal income tax forms 1040ez 0945. 2012 federal income tax forms 1040ez Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2012 federal income tax forms 1040ez 04725. 2012 federal income tax forms 1040ez Taxable tires, super single tires designed for steering at $. 2012 federal income tax forms 1040ez 0945. 2012 federal income tax forms 1040ez A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 2012 federal income tax forms 1040ez A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 2012 federal income tax forms 1040ez A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2012 federal income tax forms 1040ez Special rule, manufacturer's retail stores. 2012 federal income tax forms 1040ez   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 2012 federal income tax forms 1040ez Tires on imported articles. 2012 federal income tax forms 1040ez   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 2012 federal income tax forms 1040ez Tires exempt from tax. 2012 federal income tax forms 1040ez   The tax on taxable tires does not apply to the following items. 2012 federal income tax forms 1040ez Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 2012 federal income tax forms 1040ez Tire carcasses not suitable for commercial use. 2012 federal income tax forms 1040ez Tires for use on qualifying intercity, local, and school buses. 2012 federal income tax forms 1040ez For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2012 federal income tax forms 1040ez Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2012 federal income tax forms 1040ez Tires of a type used exclusively on mobile machinery. 2012 federal income tax forms 1040ez A taxable tire used on mobile machinery is not exempt from tax. 2012 federal income tax forms 1040ez Qualifying intercity or local bus. 2012 federal income tax forms 1040ez   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 2012 federal income tax forms 1040ez Qualifying school bus. 2012 federal income tax forms 1040ez   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2012 federal income tax forms 1040ez Credit or refund. 2012 federal income tax forms 1040ez   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 2012 federal income tax forms 1040ez   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 2012 federal income tax forms 1040ez   The person who paid the tax is eligible to make the claim. 2012 federal income tax forms 1040ez Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 2012 federal income tax forms 1040ez 5 miles per gallon. 2012 federal income tax forms 1040ez If you import an automobile for personal use, you may be liable for this tax. 2012 federal income tax forms 1040ez Figure the tax on Form 6197, as discussed later. 2012 federal income tax forms 1040ez The tax rate is based on fuel economy rating. 2012 federal income tax forms 1040ez The tax rates for the gas guzzler tax are shown on Form 6197. 2012 federal income tax forms 1040ez A person that lengthens an existing automobile is the manufacturer of an automobile. 2012 federal income tax forms 1040ez Automobiles. 2012 federal income tax forms 1040ez   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 2012 federal income tax forms 1040ez Vehicles not subject to tax. 2012 federal income tax forms 1040ez   For the gas guzzler tax, the following vehicles are not considered automobiles. 2012 federal income tax forms 1040ez Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2012 federal income tax forms 1040ez Vehicles operated exclusively on a rail or rails. 2012 federal income tax forms 1040ez Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 2012 federal income tax forms 1040ez Vehicles treated under 49 U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez C. 2012 federal income tax forms 1040ez 32901 (1978) as non-passenger automobiles. 2012 federal income tax forms 1040ez This includes limousines manufactured primarily to transport more than 10 persons. 2012 federal income tax forms 1040ez   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 2012 federal income tax forms 1040ez   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2012 federal income tax forms 1040ez Model type. 2012 federal income tax forms 1040ez   Model type is a particular class of automobile as determined by EPA regulations. 2012 federal income tax forms 1040ez Fuel economy. 2012 federal income tax forms 1040ez   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2012 federal income tax forms 1040ez 1 mile as figured by the EPA. 2012 federal income tax forms 1040ez Imported automobiles. 2012 federal income tax forms 1040ez   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2012 federal income tax forms 1040ez An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 2012 federal income tax forms 1040ez   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 2012 federal income tax forms 1040ez   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 2012 federal income tax forms 1040ez A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 2012 federal income tax forms 1040ez   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 2012 federal income tax forms 1040ez Exemptions. 2012 federal income tax forms 1040ez   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 2012 federal income tax forms 1040ez However, see Vehicles not subject to tax, earlier. 2012 federal income tax forms 1040ez Form 6197. 2012 federal income tax forms 1040ez   Use Form 6197 to figure your tax liability for each quarter. 2012 federal income tax forms 1040ez Attach Form 6197 to your Form 720 for the quarter. 2012 federal income tax forms 1040ez See the Form 6197 instructions for more information and the one-time filing rules. 2012 federal income tax forms 1040ez Credit or refund. 2012 federal income tax forms 1040ez   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 2012 federal income tax forms 1040ez For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2012 federal income tax forms 1040ez Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2012 federal income tax forms 1040ez A taxable vaccine means any of the following vaccines. 2012 federal income tax forms 1040ez Any vaccine containing diphtheria toxoid. 2012 federal income tax forms 1040ez Any vaccine containing tetanus toxoid. 2012 federal income tax forms 1040ez Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2012 federal income tax forms 1040ez Any vaccine containing polio virus. 2012 federal income tax forms 1040ez Any vaccine against measles. 2012 federal income tax forms 1040ez Any vaccine against mumps. 2012 federal income tax forms 1040ez Any vaccine against rubella. 2012 federal income tax forms 1040ez Any vaccine against hepatitis A. 2012 federal income tax forms 1040ez Any vaccine against hepatitis B. 2012 federal income tax forms 1040ez Any vaccine against chicken pox. 2012 federal income tax forms 1040ez Any vaccine against rotavirus gastroenteritis. 2012 federal income tax forms 1040ez Any HIB vaccine. 2012 federal income tax forms 1040ez Any conjugate vaccine against streptococcus pneumoniae. 2012 federal income tax forms 1040ez Any trivalent vaccine against influenza or any other vaccine against influenza. 2012 federal income tax forms 1040ez Any meningococcal vaccine. 2012 federal income tax forms 1040ez Any vaccine against the human papillomavirus. 2012 federal income tax forms 1040ez The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 2012 federal income tax forms 1040ez The tax is $. 2012 federal income tax forms 1040ez 75 per dose of each taxable vaccine. 2012 federal income tax forms 1040ez The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2012 federal income tax forms 1040ez 75 times the number of taxable vaccines. 2012 federal income tax forms 1040ez Taxable use. 2012 federal income tax forms 1040ez   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 2012 federal income tax forms 1040ez Credit or refund. 2012 federal income tax forms 1040ez   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 2012 federal income tax forms 1040ez The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2012 federal income tax forms 1040ez Conditions to allowance. 2012 federal income tax forms 1040ez   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 2012 federal income tax forms 1040ez Taxable Medical Devices Taxable medical devices. 2012 federal income tax forms 1040ez   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2012 federal income tax forms 1040ez 3% (. 2012 federal income tax forms 1040ez 023) of the sales price. 2012 federal income tax forms 1040ez A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 2012 federal income tax forms 1040ez There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2012 federal income tax forms 1040ez There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 2012 federal income tax forms 1040ez See T. 2012 federal income tax forms 1040ez D. 2012 federal income tax forms 1040ez 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 2012 federal income tax forms 1040ez More information. 2012 federal income tax forms 1040ez   For more information on the medical device tax, see section 4191, T. 2012 federal income tax forms 1040ez D. 2012 federal income tax forms 1040ez 9604, and Notice 2012-77. 2012 federal income tax forms 1040ez You can find T. 2012 federal income tax forms 1040ez D. 2012 federal income tax forms 1040ez 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2012 federal income tax forms 1040ez R. 2012 federal income tax forms 1040ez B. 2012 federal income tax forms 1040ez 2012-52 at www. 2012 federal income tax forms 1040ez irs. 2012 federal income tax forms 1040ez gov/pub/irs-irbs/irb12-52. 2012 federal income tax forms 1040ez pdf. 2012 federal income tax forms 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS-Sponsored Continuing Education Programs

IRS sponsors a variety of continuing education programs for tax professionals. NOTE: The availability of continuing education credit varies by program. Be sure to read the program descriptions carefully to determine if you will receive CE credit.

  • Nationwide Tax Forums: Three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance and ethics. Select from over 40 seminars and workshops to earn up to 18 CE credits.

  • Nationwide Tax Forums Online: View 50 minute interactive videos of IRS Nationwide Tax Forum seminars and earn CE credit.

  • IRS Live: A live webinar that features a panel of IRS experts and industry professionals discussing the most current and complex tax issues affecting them and their clients. CE credit is often offered for Enrolled Agents who view the live broadcast.

  • Webinars for Tax Practitioners: IRS broadcasts webinars on a variety of subjects aimed at educating tax professionals on issues affecting them and their clients. The webinars are free and often offer continuing education (CE) credit for Enrolled Agents.

  • Employee Plans Training & Outreach Programs: Specialized education programs designed to increase understanding and compliance with tax laws applicable to various retirement plans.

  • Exempt Organizations Training & Outreach Programs: Specialized education programs to help exempt organizations comply with tax obligations and understand what they must do to keep their tax-exempt status.

  • Earned Income Tax Credit (EITC) Due Diligence Training Module: Covers the technical parts of the EITC Due Diligence requirements and contains examples of applying due diligence requirements. The module is approved for one CE credit for Enrolled Agents.
  • Volunteer Income Tax Assistance and Tax Counseling for the Elderly: Enrolled Agents can earn continuing education credits by certifying at the advanced level and certifying ethics (Volunteer Standard of Conduct) course in the Link and Learn Taxes training course and by volunteering as a VITA/TCE instructor or quality reviewer.

 

 

Page Last Reviewed or Updated: 19-Dec-2013

The 2012 Federal Income Tax Forms 1040ez

2012 federal income tax forms 1040ez Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. 2012 federal income tax forms 1040ez Married persons. 2012 federal income tax forms 1040ez Same-sex marriage. 2012 federal income tax forms 1040ez Exception. 2012 federal income tax forms 1040ez Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. 2012 federal income tax forms 1040ez Amended instrument. 2012 federal income tax forms 1040ez General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. 2012 federal income tax forms 1040ez Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. 2012 federal income tax forms 1040ez It may also be used in determining whether you can claim certain other deductions and credits. 2012 federal income tax forms 1040ez The filing status you can choose depends partly on your marital status on the last day of your tax year. 2012 federal income tax forms 1040ez Marital status. 2012 federal income tax forms 1040ez   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). 2012 federal income tax forms 1040ez If you are married, your filing status is either married filing a joint return or married filing a separate return. 2012 federal income tax forms 1040ez For information about the single and qualifying widow(er) filing statuses, see Publication 501. 2012 federal income tax forms 1040ez Unmarried persons. 2012 federal income tax forms 1040ez   You are unmarried for the whole year if either of the following applies. 2012 federal income tax forms 1040ez You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2012 federal income tax forms 1040ez You must follow your state law to determine if you are divorced or legally separated. 2012 federal income tax forms 1040ez Exception. 2012 federal income tax forms 1040ez If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. 2012 federal income tax forms 1040ez You have obtained a decree of annulment, which holds that no valid marriage ever existed. 2012 federal income tax forms 1040ez You must file amended returns (Form 1040X, Amended U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. 2012 federal income tax forms 1040ez The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. 2012 federal income tax forms 1040ez On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. 2012 federal income tax forms 1040ez Married persons. 2012 federal income tax forms 1040ez   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2012 federal income tax forms 1040ez An interlocutory decree is not a final decree. 2012 federal income tax forms 1040ez Same-sex marriage. 2012 federal income tax forms 1040ez   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. 2012 federal income tax forms 1040ez 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. 2012 federal income tax forms 1040ez 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. 2012 federal income tax forms 1040ez For more details, see Publication 501. 2012 federal income tax forms 1040ez Exception. 2012 federal income tax forms 1040ez   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. 2012 federal income tax forms 1040ez See Head of Household , later. 2012 federal income tax forms 1040ez Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. 2012 federal income tax forms 1040ez If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. 2012 federal income tax forms 1040ez You can file a joint return even if one of you had no income or deductions. 2012 federal income tax forms 1040ez If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. 2012 federal income tax forms 1040ez Nonresident alien. 2012 federal income tax forms 1040ez   To file a joint return, at least one of you must be a U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez citizen or resident alien at the end of the tax year. 2012 federal income tax forms 1040ez If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. 2012 federal income tax forms 1040ez This means that your combined worldwide incomes are subject to U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez income tax. 2012 federal income tax forms 1040ez These rules are explained in Publication 519, U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez Tax Guide for Aliens. 2012 federal income tax forms 1040ez Signing a joint return. 2012 federal income tax forms 1040ez   Both you and your spouse generally must sign the return, or it will not be considered a joint return. 2012 federal income tax forms 1040ez Joint and individual liability. 2012 federal income tax forms 1040ez   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2012 federal income tax forms 1040ez This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. 2012 federal income tax forms 1040ez Divorced taxpayers. 2012 federal income tax forms 1040ez   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. 2012 federal income tax forms 1040ez This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2012 federal income tax forms 1040ez Relief from joint liability. 2012 federal income tax forms 1040ez   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. 2012 federal income tax forms 1040ez You can ask for relief no matter how small the liability. 2012 federal income tax forms 1040ez   There are three types of relief available. 2012 federal income tax forms 1040ez Innocent spouse relief. 2012 federal income tax forms 1040ez Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. 2012 federal income tax forms 1040ez Equitable relief. 2012 federal income tax forms 1040ez   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. 2012 federal income tax forms 1040ez See Relief from liability arising from community property law , later, under Community Property. 2012 federal income tax forms 1040ez    Each kind of relief has different requirements. 2012 federal income tax forms 1040ez You must file Form 8857 to request relief under any of these categories. 2012 federal income tax forms 1040ez Publication 971 explains these kinds of relief and who may qualify for them. 2012 federal income tax forms 1040ez You can also find information on our website at IRS. 2012 federal income tax forms 1040ez gov. 2012 federal income tax forms 1040ez Tax refund applied to spouse's debts. 2012 federal income tax forms 1040ez   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. 2012 federal income tax forms 1040ez This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. 2012 federal income tax forms 1040ez You can get a refund of your share of the overpayment if you qualify as an injured spouse. 2012 federal income tax forms 1040ez Injured spouse. 2012 federal income tax forms 1040ez   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. 2012 federal income tax forms 1040ez An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. 2012 federal income tax forms 1040ez   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. 2012 federal income tax forms 1040ez Note. 2012 federal income tax forms 1040ez If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). 2012 federal income tax forms 1040ez For more information, see Publication 555. 2012 federal income tax forms 1040ez    Refunds that involve community property states must be divided according to local law. 2012 federal income tax forms 1040ez If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. 2012 federal income tax forms 1040ez   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. 2012 federal income tax forms 1040ez Follow the instructions for the form. 2012 federal income tax forms 1040ez   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. 2012 federal income tax forms 1040ez You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. 2012 federal income tax forms 1040ez   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. 2012 federal income tax forms 1040ez When filed after offset, it can take up to 8 weeks to receive your refund. 2012 federal income tax forms 1040ez Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. 2012 federal income tax forms 1040ez    An injured spouse claim is different from an innocent spouse relief request. 2012 federal income tax forms 1040ez An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. 2012 federal income tax forms 1040ez An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. 2012 federal income tax forms 1040ez For information on innocent spouses, see Relief from joint liability, earlier. 2012 federal income tax forms 1040ez Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. 2012 federal income tax forms 1040ez You can file a separate return even if only one of you had income. 2012 federal income tax forms 1040ez For information on exemptions you can claim on your separate return, see Exemptions , later. 2012 federal income tax forms 1040ez Community or separate income. 2012 federal income tax forms 1040ez   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. 2012 federal income tax forms 1040ez For more information, see Community Income under Community Property, later. 2012 federal income tax forms 1040ez Separate liability. 2012 federal income tax forms 1040ez   If you and your spouse file separately, you each are responsible only for the tax due on your own return. 2012 federal income tax forms 1040ez Itemized deductions. 2012 federal income tax forms 1040ez   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. 2012 federal income tax forms 1040ez Table 1. 2012 federal income tax forms 1040ez Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. 2012 federal income tax forms 1040ez  Caution: If you live in a community property state, these rules do not apply. 2012 federal income tax forms 1040ez See Community Property. 2012 federal income tax forms 1040ez IF you paid . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez AND you . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez THEN you can deduct on your separate federal return. 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. 2012 federal income tax forms 1040ez     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. 2012 federal income tax forms 1040ez         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. 2012 federal income tax forms 1040ez         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. 2012 federal income tax forms 1040ez The numerator is your gross income and the denominator  is your combined gross income. 2012 federal income tax forms 1040ez     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. 2012 federal income tax forms 1040ez     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. 2012 federal income tax forms 1040ez     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. 2012 federal income tax forms 1040ez Neither spouse may report the total casualty loss. 2012 federal income tax forms 1040ez 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2012 federal income tax forms 1040ez Dividing itemized deductions. 2012 federal income tax forms 1040ez   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. 2012 federal income tax forms 1040ez See Table 1, later. 2012 federal income tax forms 1040ez Separate returns may give you a higher tax. 2012 federal income tax forms 1040ez   Some married couples file separate returns because each wants to be responsible only for his or her own tax. 2012 federal income tax forms 1040ez There is no joint liability. 2012 federal income tax forms 1040ez But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. 2012 federal income tax forms 1040ez This is because the following special rules apply if you file a separate return. 2012 federal income tax forms 1040ez Your tax rate generally will be higher than it would be on a joint return. 2012 federal income tax forms 1040ez Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. 2012 federal income tax forms 1040ez You cannot take the credit for child and dependent care expenses in most cases. 2012 federal income tax forms 1040ez You cannot take the earned income credit. 2012 federal income tax forms 1040ez You cannot take the exclusion or credit for adoption expenses in most cases. 2012 federal income tax forms 1040ez You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. 2012 federal income tax forms 1040ez You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. 2012 federal income tax forms 1040ez 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 will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2012 federal income tax forms 1040ez Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. 2012 federal income tax forms 1040ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2012 federal income tax forms 1040ez Your basic standard deduction, if allowable, is half of that allowed a joint return filer. 2012 federal income tax forms 1040ez See Itemized deductions , earlier. 2012 federal income tax forms 1040ez Joint return after separate returns. 2012 federal income tax forms 1040ez   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. 2012 federal income tax forms 1040ez This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. 2012 federal income tax forms 1040ez Use Form 1040X to change your filing status. 2012 federal income tax forms 1040ez Separate returns after joint return. 2012 federal income tax forms 1040ez   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. 2012 federal income tax forms 1040ez Exception. 2012 federal income tax forms 1040ez   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2012 federal income tax forms 1040ez The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. 2012 federal income tax forms 1040ez Head of Household Filing as head of household has the following advantages. 2012 federal income tax forms 1040ez You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. 2012 federal income tax forms 1040ez Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. 2012 federal income tax forms 1040ez Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. 2012 federal income tax forms 1040ez You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. 2012 federal income tax forms 1040ez Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. 2012 federal income tax forms 1040ez Requirements. 2012 federal income tax forms 1040ez   You may be able to file as head of household if you meet all the following requirements. 2012 federal income tax forms 1040ez You are unmarried or “considered unmarried” on the last day of the year. 2012 federal income tax forms 1040ez You paid more than half the cost of keeping up a home for the year. 2012 federal income tax forms 1040ez A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). 2012 federal income tax forms 1040ez However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. 2012 federal income tax forms 1040ez See Special rule for parent , later, under Qualifying person. 2012 federal income tax forms 1040ez Considered unmarried. 2012 federal income tax forms 1040ez   You are considered unmarried on the last day of the tax year if you meet all the following tests. 2012 federal income tax forms 1040ez You file a separate return. 2012 federal income tax forms 1040ez A separate return includes a return claiming married filing separately, single, or head of household filing status. 2012 federal income tax forms 1040ez You paid more than half the cost of keeping up your home for the tax year. 2012 federal income tax forms 1040ez Your spouse did not live in your home during the last 6 months of the tax year. 2012 federal income tax forms 1040ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2012 federal income tax forms 1040ez See Temporary absences , later. 2012 federal income tax forms 1040ez Your home was the main home of your child, stepchild, or foster child for more than half the year. 2012 federal income tax forms 1040ez (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2012 federal income tax forms 1040ez ) You must be able to claim an exemption for the child. 2012 federal income tax forms 1040ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. 2012 federal income tax forms 1040ez The general rules for claiming an exemption for a dependent are shown later in Table 3. 2012 federal income tax forms 1040ez    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. 2012 federal income tax forms 1040ez See Publication 555 for more information. 2012 federal income tax forms 1040ez Nonresident alien spouse. 2012 federal income tax forms 1040ez   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. 2012 federal income tax forms 1040ez However, your spouse is not a qualifying person for head of household purposes. 2012 federal income tax forms 1040ez You must have another qualifying person and meet the other requirements to file as head of household. 2012 federal income tax forms 1040ez Keeping up a home. 2012 federal income tax forms 1040ez   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. 2012 federal income tax forms 1040ez This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2012 federal income tax forms 1040ez This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. 2012 federal income tax forms 1040ez Qualifying person. 2012 federal income tax forms 1040ez    Table 2, later, shows who can be a qualifying person. 2012 federal income tax forms 1040ez Any person not described in Table 2 is not a qualifying person. 2012 federal income tax forms 1040ez   Generally, the qualifying person must live with you for more than half of the year. 2012 federal income tax forms 1040ez Table 2. 2012 federal income tax forms 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2012 federal income tax forms 1040ez See the text of this publication for the other requirements you must meet to claim head of household filing status. 2012 federal income tax forms 1040ez IF the person is your . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez AND . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez THEN that person is . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez   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. 2012 federal income tax forms 1040ez     he or she is married and you can claim an exemption for him or her a qualifying person. 2012 federal income tax forms 1040ez     he or she is married and you cannot claim an exemption for him or her not a qualifying person. 2012 federal income tax forms 1040ez 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. 2012 federal income tax forms 1040ez 6     you cannot claim an exemption for him or her not a qualifying person. 2012 federal income tax forms 1040ez     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 Publication 501 and you can claim an exemption for him or her5 a qualifying person. 2012 federal income tax forms 1040ez     he or she did not live with you more than half the year not a qualifying person. 2012 federal income tax forms 1040ez     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 Publication 501 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. 2012 federal income tax forms 1040ez     you cannot claim an exemption for him or her not a qualifying person. 2012 federal income tax forms 1040ez   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2012 federal income tax forms 1040ez 2 See Table 3, later, for the tests that must be met to be a qualifying child. 2012 federal income tax forms 1040ez Note. 2012 federal income tax forms 1040ez 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 Exemptions for Dependents, later. 2012 federal income tax forms 1040ez If you are the custodial parent and those rules apply, the child is generally 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. 2012 federal income tax forms 1040ez 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2012 federal income tax forms 1040ez 4 See Table 3, later, for the tests that must be met to be a qualifying relative. 2012 federal income tax forms 1040ez 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2012 federal income tax forms 1040ez See Multiple Support Agreement in Publication 501. 2012 federal income tax forms 1040ez 6 See Special rule for parent . 2012 federal income tax forms 1040ez Special rule for parent. 2012 federal income tax forms 1040ez   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. 2012 federal income tax forms 1040ez However, you must be able to claim an exemption for your father or mother. 2012 federal income tax forms 1040ez 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. 2012 federal income tax forms 1040ez 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. 2012 federal income tax forms 1040ez Death or birth. 2012 federal income tax forms 1040ez   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. 2012 federal income tax forms 1040ez If the person 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. 2012 federal income tax forms 1040ez If the person is anyone else, see Publication 501. 2012 federal income tax forms 1040ez Temporary absences. 2012 federal income tax forms 1040ez   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. 2012 federal income tax forms 1040ez It must be reasonable to assume that the absent person will return to the home after the temporary absence. 2012 federal income tax forms 1040ez You must continue to keep up the home during the absence. 2012 federal income tax forms 1040ez Kidnapped child. 2012 federal income tax forms 1040ez   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2012 federal income tax forms 1040ez You can claim head of household filing status if all the following statements are true. 2012 federal income tax forms 1040ez The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2012 federal income tax forms 1040ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2012 federal income tax forms 1040ez You would have qualified for head of household filing status if the child had not been kidnapped. 2012 federal income tax forms 1040ez   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2012 federal income tax forms 1040ez More information. 2012 federal income tax forms 1040ez   For more information on filing as head of household, see Publication 501. 2012 federal income tax forms 1040ez Exemptions You can deduct $3,900 for each exemption you claim in 2013. 2012 federal income tax forms 1040ez However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2012 federal income tax forms 1040ez There are two types of exemptions: personal exemptions and exemptions for dependents. 2012 federal income tax forms 1040ez If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. 2012 federal income tax forms 1040ez Personal Exemptions You can claim your own exemption unless someone else can claim it. 2012 federal income tax forms 1040ez If you are married, you may be able to take an exemption for your spouse. 2012 federal income tax forms 1040ez These are called personal exemptions. 2012 federal income tax forms 1040ez Exemption for Your Spouse Your spouse is never considered your dependent. 2012 federal income tax forms 1040ez Joint return. 2012 federal income tax forms 1040ez   On a joint return, you can claim one exemption for yourself and one for your spouse. 2012 federal income tax forms 1040ez   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. 2012 federal income tax forms 1040ez Separate return. 2012 federal income tax forms 1040ez   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2012 federal income tax forms 1040ez If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. 2012 federal income tax forms 1040ez Alimony paid. 2012 federal income tax forms 1040ez   If you paid alimony to your spouse, you cannot take an exemption for your spouse. 2012 federal income tax forms 1040ez This is because alimony is gross income to the spouse who received it. 2012 federal income tax forms 1040ez Divorced or separated spouse. 2012 federal income tax forms 1040ez   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2012 federal income tax forms 1040ez This rule applies even if you provided all of your former spouse's support. 2012 federal income tax forms 1040ez Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2012 federal income tax forms 1040ez You can claim an exemption for a dependent even if your dependent files a return. 2012 federal income tax forms 1040ez The term “dependent” means: A qualifying child, or A qualifying relative. 2012 federal income tax forms 1040ez Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. 2012 federal income tax forms 1040ez For detailed information, see Publication 501. 2012 federal income tax forms 1040ez   Dependent not allowed a personal exemption. 2012 federal income tax forms 1040ez If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. 2012 federal income tax forms 1040ez This is true even if you do not claim the dependent's exemption on your return. 2012 federal income tax forms 1040ez It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2012 federal income tax forms 1040ez Table 3. 2012 federal income tax forms 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2012 federal income tax forms 1040ez This table is only an overview of the rules. 2012 federal income tax forms 1040ez For details, see Publication 501. 2012 federal income tax forms 1040ez • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2012 federal income tax forms 1040ez • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. 2012 federal income tax forms 1040ez • You cannot claim a person as a dependent unless that person is a U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez citizen, U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez resident alien, U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez national, or a resident of Canada or Mexico. 2012 federal income tax forms 1040ez 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2012 federal income tax forms 1040ez   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. 2012 federal income tax forms 1040ez     2. 2012 federal income tax forms 1040ez       3. 2012 federal income tax forms 1040ez    4. 2012 federal income tax forms 1040ez    5. 2012 federal income tax forms 1040ez    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2012 federal income tax forms 1040ez   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 2012 federal income tax forms 1040ez   The child must have lived with you for more than half of the year. 2012 federal income tax forms 1040ez 2   The child must not have provided more than half of his or her own support for the year. 2012 federal income tax forms 1040ez   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). 2012 federal income tax forms 1040ez   1. 2012 federal income tax forms 1040ez    2. 2012 federal income tax forms 1040ez       3. 2012 federal income tax forms 1040ez    4. 2012 federal income tax forms 1040ez The person cannot be your qualifying child or the qualifying child of anyone else. 2012 federal income tax forms 1040ez   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). 2012 federal income tax forms 1040ez   The person's gross income for the year must be less than $3,900. 2012 federal income tax forms 1040ez 3   You must provide more than half of the person's total support for the year. 2012 federal income tax forms 1040ez 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2012 federal income tax forms 1040ez See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. 2012 federal income tax forms 1040ez     1 Exception exists for certain adopted children. 2012 federal income tax forms 1040ez 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 federal income tax forms 1040ez 3 Exception exists for persons who are disabled and have income from a sheltered workshop. 2012 federal income tax forms 1040ez 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 federal income tax forms 1040ez See Publication 501. 2012 federal income tax forms 1040ez You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2012 federal income tax forms 1040ez For more information, see the instructions for your tax return if you file Form 1040A or 1040. 2012 federal income tax forms 1040ez Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. 2012 federal income tax forms 1040ez However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. 2012 federal income tax forms 1040ez Special rule for divorced or separated parents (or parents who live apart). 2012 federal income tax forms 1040ez   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. 2012 federal income tax forms 1040ez The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 2012 federal income tax forms 1040ez The child received over half of his or her support for the year from the parents. 2012 federal income tax forms 1040ez The child is in the custody of one or both parents for more than half of the year. 2012 federal income tax forms 1040ez Either of the following applies. 2012 federal income tax forms 1040ez The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 2012 federal income tax forms 1040ez (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. 2012 federal income tax forms 1040ez A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. 2012 federal income tax forms 1040ez See Child support under pre-1985 agreement , later. 2012 federal income tax forms 1040ez Custodial parent and noncustodial parent. 2012 federal income tax forms 1040ez   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2012 federal income tax forms 1040ez The other parent is the noncustodial parent. 2012 federal income tax forms 1040ez   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 2012 federal income tax forms 1040ez   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 2012 federal income tax forms 1040ez Equal number of nights. 2012 federal income tax forms 1040ez   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. 2012 federal income tax forms 1040ez December 31. 2012 federal income tax forms 1040ez   The night of December 31 is treated as part of the year in which it begins. 2012 federal income tax forms 1040ez For example, December 31, 2013, is treated as part of 2013. 2012 federal income tax forms 1040ez Emancipated child. 2012 federal income tax forms 1040ez   If a child is emancipated under state law, the child is treated as not living with either parent. 2012 federal income tax forms 1040ez See Examples 5 and 6 . 2012 federal income tax forms 1040ez Absences. 2012 federal income tax forms 1040ez    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 2012 federal income tax forms 1040ez But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 2012 federal income tax forms 1040ez Parent works at night. 2012 federal income tax forms 1040ez   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. 2012 federal income tax forms 1040ez On a school day, the child is treated as living at the primary residence registered with the school. 2012 federal income tax forms 1040ez Example 1 – child lived with one parent greater number of nights. 2012 federal income tax forms 1040ez You and your child’s other parent are divorced. 2012 federal income tax forms 1040ez In 2013, your child lived with you 210 nights and with the other parent 156 nights. 2012 federal income tax forms 1040ez You are the custodial parent. 2012 federal income tax forms 1040ez Example 2 – child is away at camp. 2012 federal income tax forms 1040ez In 2013, your daughter lives with each parent for alternate weeks. 2012 federal income tax forms 1040ez In the summer, she spends 6 weeks at summer camp. 2012 federal income tax forms 1040ez During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 2012 federal income tax forms 1040ez Example 3 – child lived same number of days with each parent. 2012 federal income tax forms 1040ez Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2012 federal income tax forms 1040ez Your adjusted gross income is $40,000. 2012 federal income tax forms 1040ez Your ex-spouse's adjusted gross income is $25,000. 2012 federal income tax forms 1040ez You are treated as your son's custodial parent because you have the higher adjusted gross income. 2012 federal income tax forms 1040ez Example 4 – child is at parent’s home but with other parent. 2012 federal income tax forms 1040ez Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2012 federal income tax forms 1040ez You become ill and are hospitalized. 2012 federal income tax forms 1040ez The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2012 federal income tax forms 1040ez Your son is treated as living with you during this 10-day period because he was living in your home. 2012 federal income tax forms 1040ez Example 5 – child emancipated in May. 2012 federal income tax forms 1040ez When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2012 federal income tax forms 1040ez As a result, he is not considered in the custody of his parents for more than half of the year. 2012 federal income tax forms 1040ez The special rule for children of divorced or separated parents (or parents who live apart) does not apply. 2012 federal income tax forms 1040ez Example 6 – child emancipated in August. 2012 federal income tax forms 1040ez Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 2012 federal income tax forms 1040ez She turns 18 and is emancipated under state law on August 1, 2013. 2012 federal income tax forms 1040ez Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 2012 federal income tax forms 1040ez You are the custodial parent. 2012 federal income tax forms 1040ez Written declaration. 2012 federal income tax forms 1040ez    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 2012 federal income tax forms 1040ez The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2012 federal income tax forms 1040ez   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 2012 federal income tax forms 1040ez Divorce decree or separation agreement that went into effect after 1984 and before 2009. 2012 federal income tax forms 1040ez   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2012 federal income tax forms 1040ez To be able to do this, the decree or agreement must state all three of the following. 2012 federal income tax forms 1040ez The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2012 federal income tax forms 1040ez The custodial parent will not claim the child as a dependent for the year. 2012 federal income tax forms 1040ez The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2012 federal income tax forms 1040ez   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. 2012 federal income tax forms 1040ez The cover page (write the other parent's social security number on this page). 2012 federal income tax forms 1040ez The pages that include all of the information identified in items (1) through (3) above. 2012 federal income tax forms 1040ez The signature page with the other parent's signature and the date of the agreement. 2012 federal income tax forms 1040ez Post-2008 divorce decree or separation agreement. 2012 federal income tax forms 1040ez   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. 2012 federal income tax forms 1040ez The custodial parent must sign either a Form 8332 or a similar statement. 2012 federal income tax forms 1040ez The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. 2012 federal income tax forms 1040ez The noncustodial parent must attach a copy to his or her return. 2012 federal income tax forms 1040ez The form or statement must release the custodial parent's claim to the child without any conditions. 2012 federal income tax forms 1040ez For example, the release must not depend on the noncustodial parent paying support. 2012 federal income tax forms 1040ez    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2012 federal income tax forms 1040ez Revocation of release of claim to an exemption. 2012 federal income tax forms 1040ez   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. 2012 federal income tax forms 1040ez In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 2012 federal income tax forms 1040ez The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 2012 federal income tax forms 1040ez Remarried parent. 2012 federal income tax forms 1040ez   If you remarry, the support provided by your new spouse is treated as provided by you. 2012 federal income tax forms 1040ez Child support under pre-1985 agreement. 2012 federal income tax forms 1040ez   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. 2012 federal income tax forms 1040ez Example. 2012 federal income tax forms 1040ez Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. 2012 federal income tax forms 1040ez This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. 2012 federal income tax forms 1040ez Parents who never married. 2012 federal income tax forms 1040ez   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. 2012 federal income tax forms 1040ez Alimony. 2012 federal income tax forms 1040ez   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. 2012 federal income tax forms 1040ez Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 2012 federal income tax forms 1040ez This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 2012 federal income tax forms 1040ez If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 2012 federal income tax forms 1040ez Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2012 federal income tax forms 1040ez (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). 2012 federal income tax forms 1040ez Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2012 federal income tax forms 1040ez The exemption for the child. 2012 federal income tax forms 1040ez The child tax credit. 2012 federal income tax forms 1040ez Head of household filing status. 2012 federal income tax forms 1040ez The credit for child and dependent care expenses. 2012 federal income tax forms 1040ez The exclusion from income for dependent care benefits. 2012 federal income tax forms 1040ez The earned income credit. 2012 federal income tax forms 1040ez The other person cannot take any of these benefits based on this qualifying child. 2012 federal income tax forms 1040ez In other words, you and the other person cannot agree to divide these tax benefits between you. 2012 federal income tax forms 1040ez The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2012 federal income tax forms 1040ez Tiebreaker rules. 2012 federal income tax forms 1040ez   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2012 federal income tax forms 1040ez If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2012 federal income tax forms 1040ez If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2012 federal income tax forms 1040ez If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2012 federal income tax forms 1040ez If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2012 federal income tax forms 1040ez If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2012 federal income tax forms 1040ez If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. 2012 federal income tax forms 1040ez   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2012 federal income tax forms 1040ez Example 1—separated parents. 2012 federal income tax forms 1040ez You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2012 federal income tax forms 1040ez In August and September, your son lived with you. 2012 federal income tax forms 1040ez For the rest of the year, your son lived with your husband, the boy's father. 2012 federal income tax forms 1040ez Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 2012 federal income tax forms 1040ez At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. 2012 federal income tax forms 1040ez You and your husband will file separate returns. 2012 federal income tax forms 1040ez Your husband agrees to let you treat your son as a qualifying child. 2012 federal income tax forms 1040ez This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. 2012 federal income tax forms 1040ez However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. 2012 federal income tax forms 1040ez And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 federal income tax forms 1040ez Example 2—separated parents claim same child. 2012 federal income tax forms 1040ez The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. 2012 federal income tax forms 1040ez In this case, only your husband will be allowed to treat your son as a qualifying child. 2012 federal income tax forms 1040ez This is because, during 2013, the boy lived with him longer than with you. 2012 federal income tax forms 1040ez If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. 2012 federal income tax forms 1040ez In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. 2012 federal income tax forms 1040ez And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 federal income tax forms 1040ez Applying this special rule to divorced or separated parents (or parents who live apart). 2012 federal income tax forms 1040ez   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. 2012 federal income tax forms 1040ez However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 2012 federal income tax forms 1040ez Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. 2012 federal income tax forms 1040ez If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. 2012 federal income tax forms 1040ez Example 1. 2012 federal income tax forms 1040ez You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2012 federal income tax forms 1040ez Your AGI is $10,000. 2012 federal income tax forms 1040ez Your mother's AGI is $25,000. 2012 federal income tax forms 1040ez Your son's father does not live with you or your son. 2012 federal income tax forms 1040ez Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. 2012 federal income tax forms 1040ez Because of this, you cannot claim an exemption or the child tax credit for your son. 2012 federal income tax forms 1040ez However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 2012 federal income tax forms 1040ez You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2012 federal income tax forms 1040ez (Note: The support test does not apply for the earned income credit. 2012 federal income tax forms 1040ez ) However, you agree to let your mother claim your son. 2012 federal income tax forms 1040ez This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 2012 federal income tax forms 1040ez (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2012 federal income tax forms 1040ez ) Example 2. 2012 federal income tax forms 1040ez The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2012 federal income tax forms 1040ez Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2012 federal income tax forms 1040ez Example 3. 2012 federal income tax forms 1040ez The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. 2012 federal income tax forms 1040ez Your mother also claims him as a qualifying child for head of household filing status. 2012 federal income tax forms 1040ez You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 2012 federal income tax forms 1040ez The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 2012 federal income tax forms 1040ez Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. 2012 federal income tax forms 1040ez These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. 2012 federal income tax forms 1040ez If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. 2012 federal income tax forms 1040ez If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. 2012 federal income tax forms 1040ez Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2012 federal income tax forms 1040ez It does not include voluntary payments that are not made under a divorce or separation instrument. 2012 federal income tax forms 1040ez Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2012 federal income tax forms 1040ez Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 2012 federal income tax forms 1040ez To be alimony, a payment must meet certain requirements. 2012 federal income tax forms 1040ez There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2012 federal income tax forms 1040ez The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. 2012 federal income tax forms 1040ez See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. 2012 federal income tax forms 1040ez Spouse or former spouse. 2012 federal income tax forms 1040ez   Unless otherwise stated, the term “spouse” includes former spouse. 2012 federal income tax forms 1040ez Divorce or separation instrument. 2012 federal income tax forms 1040ez   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 2012 federal income tax forms 1040ez This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 2012 federal income tax forms 1040ez Invalid decree. 2012 federal income tax forms 1040ez   Payments under a divorce decree can be alimony even if the decree's validity is in question. 2012 federal income tax forms 1040ez A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. 2012 federal income tax forms 1040ez Amended instrument. 2012 federal income tax forms 1040ez   An amendment to a divorce decree may change the nature of your payments. 2012 federal income tax forms 1040ez Amendments are not ordinarily retroactive for federal tax purposes. 2012 federal income tax forms 1040ez However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. 2012 federal income tax forms 1040ez Example 1. 2012 federal income tax forms 1040ez A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. 2012 federal income tax forms 1040ez This change also is effective retroactively for federal tax purposes. 2012 federal income tax forms 1040ez Example 2. 2012 federal income tax forms 1040ez Your original divorce decree did not fix any part of the payment as child support. 2012 federal income tax forms 1040ez To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. 2012 federal income tax forms 1040ez The amended order is effective retroactively for federal tax purposes. 2012 federal income tax forms 1040ez Deducting alimony paid. 2012 federal income tax forms 1040ez   You can deduct alimony you paid, whether or not you itemize deductions on your return. 2012 federal income tax forms 1040ez You must file Form 1040. 2012 federal income tax forms 1040ez You cannot use Form 1040A, 1040EZ, or 1040NR. 2012 federal income tax forms 1040ez Enter the amount of alimony you paid on Form 1040, line 31a. 2012 federal income tax forms 1040ez In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). 2012 federal income tax forms 1040ez If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2012 federal income tax forms 1040ez Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2012 federal income tax forms 1040ez Enter your total payments on line 31a. 2012 federal income tax forms 1040ez If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. 2012 federal income tax forms 1040ez Reporting alimony received. 2012 federal income tax forms 1040ez   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. 2012 federal income tax forms 1040ez You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. 2012 federal income tax forms 1040ez    You must give the person who paid the alimony your SSN or ITIN. 2012 federal income tax forms 1040ez If you do not, you may have to pay a $50 penalty. 2012 federal income tax forms 1040ez Withholding on nonresident aliens. 2012 federal income tax forms 1040ez   If you are a U. 2012 federal income tax forms 1040ez S. 2012 federal income tax forms 1040ez citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. 2012 federal income tax forms 1040ez However, many tax treaties provide for an exemption from withholding for alimony payments. 2012 federal income tax forms 1040ez For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2012 federal income tax forms 1040ez General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 2012 federal income tax forms 1040ez Payments not alimony. 2012 federal income tax forms 1040ez   Not all payments under a divorce or separation instrument are alimony. 2012 federal income tax forms 1040ez Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. 2012 federal income tax forms 1040ez Example. 2012 federal income tax forms 1040ez Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. 2012 federal income tax forms 1040ez Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. 2012 federal income tax forms 1040ez Neither is the value of your spouse's use of the home. 2012 federal income tax forms 1040ez If they otherwise qualify, you can deduct the payments for utilities as alimony. 2012 federal income tax forms 1040ez Your spouse must report them as income. 2012 federal income tax forms 1040ez If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. 2012 federal income tax forms 1040ez However, if your spouse owned the home, see Example 2 under Payments to a third party, later. 2012 federal income tax forms 1040ez If you owned the home jointly with your spouse, see Table 4. 2012 federal income tax forms 1040ez For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2012 federal income tax forms 1040ez Child support. 2012 federal income tax forms 1040ez   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. 2012 federal income tax forms 1040ez If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. 2012 federal income tax forms 1040ez irs. 2012 federal income tax forms 1040ez gov/formspubs. 2012 federal income tax forms 1040ez Underpayment. 2012 federal income tax forms 1040ez   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. 2012 federal income tax forms 1040ez Example. 2012 federal income tax forms 1040ez Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. 2012 federal income tax forms 1040ez If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. 2012 federal income tax forms 1040ez If you pay only $3,600 during the year, $2,400 is child support. 2012 federal income tax forms 1040ez You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. 2012 federal income tax forms 1040ez Payments to a third party. 2012 federal income tax forms 1040ez   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 2012 federal income tax forms 1040ez These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2012 federal income tax forms 1040ez ), taxes, tuition, etc. 2012 federal income tax forms 1040ez The payments are treated as received by your spouse and then paid to the third party. 2012 federal income tax forms 1040ez Example 1. 2012 federal income tax forms 1040ez Under your divorce decree, you must pay your former spouse's medical and dental expenses. 2012 federal income tax forms 1040ez If the payments otherwise qualify, you can deduct them as alimony on your return. 2012 federal income tax forms 1040ez Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. 2012 federal income tax forms 1040ez Example 2. 2012 federal income tax forms 1040ez Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. 2012 federal income tax forms 1040ez If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. 2012 federal income tax forms 1040ez If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. 2012 federal income tax forms 1040ez However, if you owned the home, see the example under Payments not alimony , earlier. 2012 federal income tax forms 1040ez If you owned the home jointly with your spouse, see Table 4. 2012 federal income tax forms 1040ez Life insurance premiums. 2012 federal income tax forms 1040ez   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 2012 federal income tax forms 1040ez Payments for jointly-owned home. 2012 federal income tax forms 1040ez   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. 2012 federal income tax forms 1040ez See Table 4. 2012 federal income tax forms 1040ez   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. 2012 federal income tax forms 1040ez If you owned the home, see the example under Payments not alimony , earlier. 2012 federal income tax forms 1040ez Table 4. 2012 federal income tax forms 1040ez Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. 2012 federal income tax forms 1040ez IF you must pay all of the . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez AND your home is . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez THEN you can deduct and your spouse (or former spouse) must include as alimony . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez AND you can claim as an itemized deduction . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez . 2012 federal income tax forms 1040ez   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). 2012 federal income tax forms 1040ez 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. 2012 federal income tax forms 1040ez     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. 2012 federal income tax forms 1040ez 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. 2012 federal income tax forms 1040ez  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. 2012 federal income tax forms 1040ez Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2012 federal income tax forms 1040ez Exception for instruments executed before 1985. 2012 federal income tax forms 1040ez   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2012 federal income tax forms 1040ez A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2012 federal income tax forms 1040ez A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 2012 federal income tax forms 1040ez   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. 2012 federal income tax forms 1040ez irs. 2012 federal income tax forms 1040ez gov/formspubs. 2012 federal income tax forms 1040ez Example 1. 2012 federal income tax forms 1040ez In November 1984, you and your former spouse executed a written separation agreement. 2012 federal income tax forms 1040ez In February 1985, a decree of divorce was substituted for the written separation agreement. 2012 federal income tax forms 1040ez The decree of divorce did not change the terms for the alimony you pay your former spouse. 2012 federal income tax forms 1040ez The decree of divorce is treated as executed before 1985. 2012 federal income tax forms 1040ez Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2012 federal income tax forms 1040ez Example 2. 2012 federal income tax forms 1040ez The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. 2012 federal income tax forms 1040ez In this example, the decree of divorce is not treated as executed before 1985. 2012 federal income tax forms 1040ez The alimony payments are subject to the rules for payments under instruments executed after 1984. 2012 federal income tax forms 1040ez Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 2012 federal income tax forms 1040ez The payment is in cash. 2012 federal income tax forms 1040ez The instrument does not designate the payment as not alimony. 2012 federal income tax forms 1040ez The spouses are not members of the same household at the time the payments are made. 2012 federal income tax forms 1040ez This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. 2012 federal income tax forms 1040ez There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2012 federal income tax forms 1040ez The payment is not treated as child support. 2012 federal income tax forms 1040ez Each of these requirements is discussed next. 2012 federal income tax forms 1040ez Cash payment requirement. 2012 federal income tax forms 1040ez   Only cash payments, including checks and money orders, qualify as alimony. 2012 federal income tax forms 1040ez The following do not qualify as alimony. 2012 federal income tax forms 1040ez Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2012 federal income tax forms 1040ez Execution of a debt instrument by the payer. 2012 federal income tax forms 1040ez The use of the payer's property. 2012 federal income tax forms 1040ez Payments to a third party. 2012 federal income tax forms 1040ez   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2012 federal income tax forms 1040ez See Payments to a third party under General Rules, earlier. 2012 federal income tax forms 1040ez   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 2012 federal income tax forms 1040ez The payments are in lieu of payments of alimony directly to your spouse. 2012 federal income tax forms 1040ez The written request states that both spouses intend the payments to be treated as alimony. 2012 federal income tax forms 1040ez You receive the written request from your spouse before you file your return for the year you made the payments. 2012 federal income tax forms 1040ez Payments designated as not alimony. 2012 federal income tax forms 1040ez   You and your spouse can designate that otherwise qualifying payments are not alimony. 2012 federal income tax forms 1040ez You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 2012 federal income tax forms 1040ez For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 2012 federal income tax forms 1040ez If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2012 federal income tax forms 1040ez   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 2012 federal income tax forms 1040ez The copy must be attached each year the designation applies. 2012 federal income tax forms 1040ez Spouses cannot be members of the same household. 2012 federal income tax forms 1040ez   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 2012 federal income tax forms 1040ez A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2012 federal income tax forms 1040ez   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 2012 federal income tax forms 1040ez Exception. 2012 federal income tax forms 1040ez   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 2012 federal income tax forms 1040ez Liability for payments after death of recipient spouse. 2012 federal income tax forms 1040ez   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. 2012 federal income tax forms 1040ez If all of the payments would continue, then none of the payments made before or after the death are alimony. 2012 federal income tax forms 1040ez   The divorce or separation instrument does not have to expressly state that the payments cease upon the