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2013 Federal Tax Form 1040x

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2013 Federal Tax Form 1040x

2013 federal tax form 1040x Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 2013 federal tax form 1040x Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. 2013 federal tax form 1040x Form 1040A filers. 2013 federal tax form 1040x Form 1040 filers. 2013 federal tax form 1040x More information. 2013 federal tax form 1040x Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2013 federal tax form 1040x Taxpayer identification numbers for aliens. 2013 federal tax form 1040x Taxpayer identification numbers for adoptees. 2013 federal tax form 1040x Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. 2013 federal tax form 1040x For details, see Table 1 and Table 2. 2013 federal tax form 1040x You also must file if one of the situations described in Table 3 applies. 2013 federal tax form 1040x The filing requirements apply even if you owe no tax. 2013 federal tax form 1040x Table 1. 2013 federal tax form 1040x 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x AND at the end of 2013 you were. 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x * THEN file a return if your gross income was at least. 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2013 federal tax form 1040x ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2013 federal tax form 1040x Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2013 federal tax form 1040x If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. 2013 federal tax form 1040x Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2013 federal tax form 1040x Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2013 federal tax form 1040x But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2013 federal tax form 1040x *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2013 federal tax form 1040x You may have to pay a penalty if you are required to file a return but fail to do so. 2013 federal tax form 1040x If you willfully fail to file a return, you may be subject to criminal prosecution. 2013 federal tax form 1040x For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 2013 federal tax form 1040x Gross income. 2013 federal tax form 1040x    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2013 federal tax form 1040x If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2013 federal tax form 1040x For a list of community property states, see Community property states under Married Filing Separately, later. 2013 federal tax form 1040x Self-employed persons. 2013 federal tax form 1040x    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. 2013 federal tax form 1040x If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. 2013 federal tax form 1040x In either case, you must add any income from investments and from incidental or outside operations or sources. 2013 federal tax form 1040x    You must file Form 1040 if you owe any self-employment tax. 2013 federal tax form 1040x Filing status. 2013 federal tax form 1040x    Your filing status generally depends on whether you are single or married. 2013 federal tax form 1040x Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 2013 federal tax form 1040x Filing status is discussed in detail later in this publication. 2013 federal tax form 1040x Age. 2013 federal tax form 1040x    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. 2013 federal tax form 1040x For 2013, you are 65 or older if you were born before January 2, 1949. 2013 federal tax form 1040x Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. 2013 federal tax form 1040x Dependents should see Table 2 instead. 2013 federal tax form 1040x Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. 2013 federal tax form 1040x You are the surviving spouse, executor, administrator, or legal representative. 2013 federal tax form 1040x The decedent met the filing requirements described in this publication at the time of his or her death. 2013 federal tax form 1040x For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 2013 federal tax form 1040x Table 2. 2013 federal tax form 1040x 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 2013 federal tax form 1040x If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2013 federal tax form 1040x  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 2013 federal tax form 1040x It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 2013 federal tax form 1040x Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 2013 federal tax form 1040x Gross income is the total of your unearned and earned income. 2013 federal tax form 1040x If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. 2013 federal tax form 1040x For details, see Exemptions for Dependents. 2013 federal tax form 1040x Single dependents—Were you either age 65 or older or blind? □ No. 2013 federal tax form 1040x You must file a return if any of the following apply. 2013 federal tax form 1040x Your unearned income was more than $1,000. 2013 federal tax form 1040x Your earned income was more than $6,100. 2013 federal tax form 1040x Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 2013 federal tax form 1040x     □ Yes. 2013 federal tax form 1040x You must file a return if any of the following apply. 2013 federal tax form 1040x Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2013 federal tax form 1040x Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2013 federal tax form 1040x Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 2013 federal tax form 1040x     Married dependents—Were you either age 65 or older or blind? □ No. 2013 federal tax form 1040x You must file a return if any of the following apply. 2013 federal tax form 1040x Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2013 federal tax form 1040x Your unearned income was more than $1,000. 2013 federal tax form 1040x Your earned income was more than $6,100. 2013 federal tax form 1040x Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 2013 federal tax form 1040x     □ Yes. 2013 federal tax form 1040x You must file a return if any of the following apply. 2013 federal tax form 1040x Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2013 federal tax form 1040x Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2013 federal tax form 1040x Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2013 federal tax form 1040x Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 2013 federal tax form 1040x     U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. 2013 federal tax form 1040x For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Citizens and Resident Aliens Abroad. 2013 federal tax form 1040x Residents of Puerto Rico If you are a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x income tax return for any year in which you meet the income requirements. 2013 federal tax form 1040x This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2013 federal tax form 1040x If you are a bona fide resident of Puerto Rico for the whole year, your U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x gross income does not include income from sources within Puerto Rico. 2013 federal tax form 1040x It does, however, include any income you received for your services as an employee of the United States or any U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x agency. 2013 federal tax form 1040x If you receive income from Puerto Rican sources that is not subject to U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x income tax return. 2013 federal tax form 1040x For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Possessions. 2013 federal tax form 1040x Individuals With Income From U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Virgin Islands, special rules may apply when determining whether you must file a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x federal income tax return. 2013 federal tax form 1040x In addition, you may have to file a return with the individual possession government. 2013 federal tax form 1040x See Publication 570 for more information. 2013 federal tax form 1040x Dependents A person who is a dependent may still have to file a return. 2013 federal tax form 1040x It depends on his or her earned income, unearned income, and gross income. 2013 federal tax form 1040x For details, see Table 2. 2013 federal tax form 1040x A dependent must also file if one of the situations described in Table 3 applies. 2013 federal tax form 1040x Responsibility of parent. 2013 federal tax form 1040x    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. 2013 federal tax form 1040x If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 2013 federal tax form 1040x ” Earned income. 2013 federal tax form 1040x    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 2013 federal tax form 1040x Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. 2013 federal tax form 1040x See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 2013 federal tax form 1040x Child's earnings. 2013 federal tax form 1040x    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 2013 federal tax form 1040x This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 2013 federal tax form 1040x But if the child does not pay the tax due on this income, the parent is liable for the tax. 2013 federal tax form 1040x Unearned income. 2013 federal tax form 1040x    Unearned income includes income such as interest, dividends, and capital gains. 2013 federal tax form 1040x Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 2013 federal tax form 1040x Election to report child's unearned income on parent's return. 2013 federal tax form 1040x    You may be able to include your child's interest and dividend income on your tax return. 2013 federal tax form 1040x If you do this, your child will not have to file a return. 2013 federal tax form 1040x To make this election, all of the following conditions must be met. 2013 federal tax form 1040x Your child was under age 19 (or under age 24 if a student) at the end of 2013. 2013 federal tax form 1040x (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. 2013 federal tax form 1040x Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. 2013 federal tax form 1040x ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2013 federal tax form 1040x The interest and dividend income was less than $10,000. 2013 federal tax form 1040x Your child is required to file a return for 2013 unless you make this election. 2013 federal tax form 1040x Your child does not file a joint return for 2013. 2013 federal tax form 1040x No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. 2013 federal tax form 1040x No federal income tax was withheld from your child's income under the backup withholding rules. 2013 federal tax form 1040x You are the parent whose return must be used when making the election to report your child's unearned income. 2013 federal tax form 1040x   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 2013 federal tax form 1040x Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. 2013 federal tax form 1040x See Table 3 for those other situations when you must file. 2013 federal tax form 1040x Table 3. 2013 federal tax form 1040x Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. 2013 federal tax form 1040x 1. 2013 federal tax form 1040x You owe any special taxes, including any of the following. 2013 federal tax form 1040x   a. 2013 federal tax form 1040x Alternative minimum tax. 2013 federal tax form 1040x (See Form 6251. 2013 federal tax form 1040x )   b. 2013 federal tax form 1040x Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2013 federal tax form 1040x (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2013 federal tax form 1040x ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2013 federal tax form 1040x   c. 2013 federal tax form 1040x Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). 2013 federal tax form 1040x   d. 2013 federal tax form 1040x Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. 2013 federal tax form 1040x (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 2013 federal tax form 1040x )   e. 2013 federal tax form 1040x Household employment taxes. 2013 federal tax form 1040x But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 2013 federal tax form 1040x   f. 2013 federal tax form 1040x Recapture taxes. 2013 federal tax form 1040x (See the Form 1040 instructions for lines 44, 59b, and 60. 2013 federal tax form 1040x ) 2. 2013 federal tax form 1040x You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 2013 federal tax form 1040x 3. 2013 federal tax form 1040x You had net earnings from self-employment of at least $400. 2013 federal tax form 1040x (See Schedule SE (Form 1040) and its instructions. 2013 federal tax form 1040x ) 4. 2013 federal tax form 1040x You had wages of $108. 2013 federal tax form 1040x 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2013 federal tax form 1040x (See Schedule SE (Form 1040) and its instructions. 2013 federal tax form 1040x ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. 2013 federal tax form 1040x For example, you should file if one of the following applies. 2013 federal tax form 1040x You had income tax withheld from your pay. 2013 federal tax form 1040x You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 2013 federal tax form 1040x You qualify for the earned income credit. 2013 federal tax form 1040x See Publication 596, Earned Income Credit (EIC), for more information. 2013 federal tax form 1040x You qualify for the additional child tax credit. 2013 federal tax form 1040x See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 2013 federal tax form 1040x You qualify for the refundable American opportunity education credit. 2013 federal tax form 1040x See Form 8863, Education Credits. 2013 federal tax form 1040x You qualify for the health coverage tax credit. 2013 federal tax form 1040x For information about this credit, see Form 8885, Health Coverage Tax Credit. 2013 federal tax form 1040x You qualify for the credit for federal tax on fuels. 2013 federal tax form 1040x See Form 4136, Credit for Federal Tax Paid on Fuels. 2013 federal tax form 1040x Form 1099-B received. 2013 federal tax form 1040x    Even if you are not required to file a return, you should consider filing if all of the following apply. 2013 federal tax form 1040x You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 2013 federal tax form 1040x The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. 2013 federal tax form 1040x Box 3 of Form 1099-B (or substitute statement) is blank. 2013 federal tax form 1040x In this case, filing a return may keep you from getting a notice from the IRS. 2013 federal tax form 1040x Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. 2013 federal tax form 1040x You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 2013 federal tax form 1040x There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 2013 federal tax form 1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. 2013 federal tax form 1040x Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2013 federal tax form 1040x Unmarried persons. 2013 federal tax form 1040x    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. 2013 federal tax form 1040x   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2013 federal tax form 1040x Divorced persons. 2013 federal tax form 1040x    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2013 federal tax form 1040x Divorce and remarriage. 2013 federal tax form 1040x    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. 2013 federal tax form 1040x Annulled marriages. 2013 federal tax form 1040x    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. 2013 federal tax form 1040x You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. 2013 federal tax form 1040x Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. 2013 federal tax form 1040x If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2013 federal tax form 1040x However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. 2013 federal tax form 1040x Head of household or qualifying widow(er) with dependent child. 2013 federal tax form 1040x    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. 2013 federal tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2013 federal tax form 1040x Married persons. 2013 federal tax form 1040x    If you are considered married, you and your spouse can file a joint return or separate returns. 2013 federal tax form 1040x Considered married. 2013 federal tax form 1040x    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 2013 federal tax form 1040x You are married and living together. 2013 federal tax form 1040x You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. 2013 federal tax form 1040x You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 2013 federal tax form 1040x You are separated under an interlocutory (not final) decree of divorce. 2013 federal tax form 1040x Same-sex marriage. 2013 federal tax form 1040x    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 2013 federal tax form 1040x   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x territories and possessions. 2013 federal tax form 1040x It means any domestic jurisdiction that has the legal authority to sanction marriages. 2013 federal tax form 1040x The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2013 federal tax form 1040x   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2013 federal tax form 1040x However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. 2013 federal tax form 1040x   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. 2013 federal tax form 1040x gov. 2013 federal tax form 1040x Spouse died during the year. 2013 federal tax form 1040x    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2013 federal tax form 1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2013 federal tax form 1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2013 federal tax form 1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2013 federal tax form 1040x Your deceased spouse's filing status is married filing separately for that year. 2013 federal tax form 1040x Married persons living apart. 2013 federal tax form 1040x    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. 2013 federal tax form 1040x If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 2013 federal tax form 1040x Also, your tax may be lower, and you may be able to claim the earned income credit. 2013 federal tax form 1040x See Head of Household , later. 2013 federal tax form 1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2013 federal tax form 1040x To determine your marital status, see Marital Status , earlier. 2013 federal tax form 1040x Widow(er). 2013 federal tax form 1040x    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2013 federal tax form 1040x You may, however, be able to use another filing status that will give you a lower tax. 2013 federal tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x    You can file Form 1040. 2013 federal tax form 1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2013 federal tax form 1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2013 federal tax form 1040x Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 2013 federal tax form 1040x Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. 2013 federal tax form 1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2013 federal tax form 1040x You can file a joint return even if one of you had no income or deductions. 2013 federal tax form 1040x If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 2013 federal tax form 1040x Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. 2013 federal tax form 1040x If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). 2013 federal tax form 1040x You can choose the method that gives the two of you the lower combined tax. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x    If you file as married filing jointly, you can use Form 1040. 2013 federal tax form 1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2013 federal tax form 1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2013 federal tax form 1040x Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 2013 federal tax form 1040x Spouse died. 2013 federal tax form 1040x    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. 2013 federal tax form 1040x See Spouse died during the year , under Married persons, earlier. 2013 federal tax form 1040x   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. 2013 federal tax form 1040x Divorced persons. 2013 federal tax form 1040x    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. 2013 federal tax form 1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2013 federal tax form 1040x Accounting period. 2013 federal tax form 1040x    Both of you must use the same accounting period, but you can use different accounting methods. 2013 federal tax form 1040x Joint responsibility. 2013 federal tax form 1040x    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2013 federal tax form 1040x This means that if one spouse does not pay the tax due, the other may have to. 2013 federal tax form 1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2013 federal tax form 1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2013 federal tax form 1040x   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 2013 federal tax form 1040x Divorced taxpayer. 2013 federal tax form 1040x    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2013 federal tax form 1040x This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2013 federal tax form 1040x Relief from joint responsibility. 2013 federal tax form 1040x    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2013 federal tax form 1040x You can ask for relief no matter how small the liability. 2013 federal tax form 1040x   There are three types of relief available. 2013 federal tax form 1040x Innocent spouse relief. 2013 federal tax form 1040x Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). 2013 federal tax form 1040x Equitable relief. 2013 federal tax form 1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2013 federal tax form 1040x Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 2013 federal tax form 1040x Signing a joint return. 2013 federal tax form 1040x    For a return to be considered a joint return, both spouses generally must sign the return. 2013 federal tax form 1040x Spouse died before signing. 2013 federal tax form 1040x    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2013 federal tax form 1040x If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2013 federal tax form 1040x Spouse away from home. 2013 federal tax form 1040x    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. 2013 federal tax form 1040x Injury or disease prevents signing. 2013 federal tax form 1040x    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2013 federal tax form 1040x ” Be sure to also sign in the space provided for your signature. 2013 federal tax form 1040x Attach a dated statement, signed by you, to the return. 2013 federal tax form 1040x The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. 2013 federal tax form 1040x Signing as guardian of spouse. 2013 federal tax form 1040x    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2013 federal tax form 1040x Spouse in combat zone. 2013 federal tax form 1040x    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. 2013 federal tax form 1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2013 federal tax form 1040x For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 2013 federal tax form 1040x Other reasons spouse cannot sign. 2013 federal tax form 1040x    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). 2013 federal tax form 1040x Attach the power of attorney (or a copy of it) to your tax return. 2013 federal tax form 1040x You can use Form 2848. 2013 federal tax form 1040x Nonresident alien or dual-status alien. 2013 federal tax form 1040x    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2013 federal tax form 1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2013 federal tax form 1040x If you do file a joint return, you and your spouse are both treated as U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x residents for the entire tax year. 2013 federal tax form 1040x See chapter 1 of Publication 519. 2013 federal tax form 1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. 2013 federal tax form 1040x This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. 2013 federal tax form 1040x If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. 2013 federal tax form 1040x You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). 2013 federal tax form 1040x This can apply to you even if you are not divorced or legally separated. 2013 federal tax form 1040x If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. 2013 federal tax form 1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2013 federal tax form 1040x See Head of Household , later, for more information. 2013 federal tax form 1040x You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. 2013 federal tax form 1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2013 federal tax form 1040x This way you can make sure you are using the filing status that results in the lowest combined tax. 2013 federal tax form 1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2013 federal tax form 1040x You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. 2013 federal tax form 1040x   You can file Form 1040. 2013 federal tax form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. 2013 federal tax form 1040x Select this filing status by checking the box on line 3 of either form. 2013 federal tax form 1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. 2013 federal tax form 1040x If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. 2013 federal tax form 1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2013 federal tax form 1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2013 federal tax form 1040x Your tax rate generally is higher than on a joint return. 2013 federal tax form 1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2013 federal tax form 1040x You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). 2013 federal tax form 1040x If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2013 federal tax form 1040x See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 2013 federal tax form 1040x You cannot take the earned income credit. 2013 federal tax form 1040x You cannot take the exclusion or credit for adoption expenses in most cases. 2013 federal tax form 1040x You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. 2013 federal tax form 1040x You cannot exclude any interest income from qualified U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x savings bonds you used for higher education expenses. 2013 federal tax form 1040x If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2013 federal tax form 1040x The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. 2013 federal tax form 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2013 federal tax form 1040x If your spouse itemizes deductions, you cannot claim the standard deduction. 2013 federal tax form 1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2013 federal tax form 1040x Adjusted gross income (AGI) limits. 2013 federal tax form 1040x    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. 2013 federal tax form 1040x Individual retirement arrangements (IRAs). 2013 federal tax form 1040x    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. 2013 federal tax form 1040x Your deduction is reduced or eliminated if your income is more than a certain amount. 2013 federal tax form 1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. 2013 federal tax form 1040x For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 2013 federal tax form 1040x Rental activity losses. 2013 federal tax form 1040x    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. 2013 federal tax form 1040x This is called a special allowance. 2013 federal tax form 1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2013 federal tax form 1040x Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. 2013 federal tax form 1040x See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 2013 federal tax form 1040x Community property states. 2013 federal tax form 1040x    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. 2013 federal tax form 1040x See Publication 555, Community Property. 2013 federal tax form 1040x Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. 2013 federal tax form 1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2013 federal tax form 1040x This does not include any extensions. 2013 federal tax form 1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2013 federal tax form 1040x Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. 2013 federal tax form 1040x Exception. 2013 federal tax form 1040x    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2013 federal tax form 1040x The personal representative has 1 year from the due date (including extensions) of the return to make the change. 2013 federal tax form 1040x See Publication 559 for more information on filing income tax returns for a decedent. 2013 federal tax form 1040x Head of Household You may be able to file as head of household if you meet all the following requirements. 2013 federal tax form 1040x You are unmarried or considered unmarried on the last day of the year. 2013 federal tax form 1040x See Marital Status , earlier, and Considered Unmarried , later. 2013 federal tax form 1040x You paid more than half the cost of keeping up a home for the year. 2013 federal tax form 1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2013 federal tax form 1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2013 federal tax form 1040x See Special rule for parent , later, under Qualifying Person. 2013 federal tax form 1040x If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. 2013 federal tax form 1040x You will also receive a higher standard deduction than if you file as single or married filing separately. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x    If you file as head of household, you can use Form 1040. 2013 federal tax form 1040x If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2013 federal tax form 1040x Indicate your choice of this filing status by checking the box on line 4 of either form. 2013 federal tax form 1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2013 federal tax form 1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. 2013 federal tax form 1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). 2013 federal tax form 1040x You paid more than half the cost of keeping up your home for the tax year. 2013 federal tax form 1040x Your spouse did not live in your home during the last 6 months of the tax year. 2013 federal tax form 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2013 federal tax form 1040x See Temporary absences , later. 2013 federal tax form 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. 2013 federal tax form 1040x (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2013 federal tax form 1040x ) You must be able to claim an exemption for the child. 2013 federal tax form 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. 2013 federal tax form 1040x The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 2013 federal tax form 1040x If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. 2013 federal tax form 1040x See Publication 555 for more information. 2013 federal tax form 1040x Nonresident alien spouse. 2013 federal tax form 1040x    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. 2013 federal tax form 1040x However, your spouse is not a qualifying person for head of household purposes. 2013 federal tax form 1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2013 federal tax form 1040x Choice to treat spouse as resident. 2013 federal tax form 1040x    You are considered married if you choose to treat your spouse as a resident alien. 2013 federal tax form 1040x See chapter 1 of Publication 519. 2013 federal tax form 1040x Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. 2013 federal tax form 1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 2013 federal tax form 1040x Worksheet 1. 2013 federal tax form 1040x Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. 2013 federal tax form 1040x Costs you include. 2013 federal tax form 1040x    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2013 federal tax form 1040x   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. 2013 federal tax form 1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2013 federal tax form 1040x Costs you do not include. 2013 federal tax form 1040x    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 2013 federal tax form 1040x Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. 2013 federal tax form 1040x Qualifying Person See Table 4 to see who is a qualifying person. 2013 federal tax form 1040x Any person not described in Table 4 is not a qualifying person. 2013 federal tax form 1040x Example 1—child. 2013 federal tax form 1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. 2013 federal tax form 1040x He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. 2013 federal tax form 1040x As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. 2013 federal tax form 1040x Example 2—child who is not qualifying person. 2013 federal tax form 1040x The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. 2013 federal tax form 1040x Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 2013 federal tax form 1040x Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 2013 federal tax form 1040x As a result, he is not your qualifying person for head of household purposes. 2013 federal tax form 1040x Example 3—girlfriend. 2013 federal tax form 1040x Your girlfriend lived with you all year. 2013 federal tax form 1040x Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . 2013 federal tax form 1040x See Table 4. 2013 federal tax form 1040x Example 4—girlfriend's child. 2013 federal tax form 1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2013 federal tax form 1040x He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). 2013 federal tax form 1040x As a result, he is not your qualifying person for head of household purposes. 2013 federal tax form 1040x Home of qualifying person. 2013 federal tax form 1040x    Generally, the qualifying person must live with you for more than half of the year. 2013 federal tax form 1040x Special rule for parent. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x However, you must be able to claim an exemption for your father or mother. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x Death or birth. 2013 federal tax form 1040x    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. 2013 federal tax form 1040x To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. 2013 federal tax form 1040x Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. 2013 federal tax form 1040x Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. 2013 federal tax form 1040x Example. 2013 federal tax form 1040x You are unmarried. 2013 federal tax form 1040x Your mother, for whom you can claim an exemption, lived in an apartment by herself. 2013 federal tax form 1040x She died on September 2. 2013 federal tax form 1040x The cost of the upkeep of her apartment for the year until her death was $6,000. 2013 federal tax form 1040x You paid $4,000 and your brother paid $2,000. 2013 federal tax form 1040x Your brother made no other payments towards your mother's support. 2013 federal tax form 1040x Your mother had no income. 2013 federal tax form 1040x Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. 2013 federal tax form 1040x Temporary absences. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. 2013 federal tax form 1040x You must continue to keep up the home during the absence. 2013 federal tax form 1040x Kidnapped child. 2013 federal tax form 1040x    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2013 federal tax form 1040x You can claim head of household filing status if all the following statements are true. 2013 federal tax form 1040x The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2013 federal tax form 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2013 federal tax form 1040x You would have qualified for head of household filing status if the child had not been kidnapped. 2013 federal tax form 1040x   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2013 federal tax form 1040x Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. 2013 federal tax form 1040x The year of death is the last year for which you can file jointly with your deceased spouse. 2013 federal tax form 1040x See Married Filing Jointly , earlier. 2013 federal tax form 1040x You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. 2013 federal tax form 1040x For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. 2013 federal tax form 1040x The rules for using this filing status are explained in detail here. 2013 federal tax form 1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2013 federal tax form 1040x It does not entitle you to file a joint return. 2013 federal tax form 1040x How to file. 2013 federal tax form 1040x    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 2013 federal tax form 1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2013 federal tax form 1040x Check the box on line 5 of either form. 2013 federal tax form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2013 federal tax form 1040x Table 4. 2013 federal tax form 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. 2013 federal tax form 1040x IF the person is your . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x   AND . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x   THEN that person is . 2013 federal tax form 1040x . 2013 federal tax form 1040x . 2013 federal tax form 1040x 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. 2013 federal tax form 1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. 2013 federal tax form 1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2013 federal tax form 1040x 6   you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 2013 federal tax form 1040x   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. 2013 federal tax form 1040x   he or she did not live with you more than half the year   not a qualifying person. 2013 federal tax form 1040x   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2013 federal tax form 1040x   you cannot claim an exemption for him or her   not a qualifying person. 2013 federal tax form 1040x 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2013 federal tax form 1040x 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 2013 federal tax form 1040x Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. 2013 federal tax form 1040x If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 2013 federal tax form 1040x 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2013 federal tax form 1040x See Multiple Support Agreement . 2013 federal tax form 1040x 6 See Special rule for parent . 2013 federal tax form 1040x Eligibility rules. 2013 federal tax form 1040x    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. 2013 federal tax form 1040x You were entitled to file a joint return with your spouse for the year your spouse died. 2013 federal tax form 1040x It does not matter whether you actually filed a joint return. 2013 federal tax form 1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2013 federal tax form 1040x You have a child or stepchild for whom you can claim an exemption. 2013 federal tax form 1040x This does not include a foster child. 2013 federal tax form 1040x This child lived in your home all year, except for temporary absences. 2013 federal tax form 1040x See Temporary absences , earlier, under Head of Household. 2013 federal tax form 1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2013 federal tax form 1040x You paid more than half the cost of keeping up a home for the year. 2013 federal tax form 1040x See Keeping Up a Home , earlier, under Head of Household. 2013 federal tax form 1040x Example. 2013 federal tax form 1040x John's wife died in 2011. 2013 federal tax form 1040x John has not remarried. 2013 federal tax form 1040x He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2013 federal tax form 1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. 2013 federal tax form 1040x For 2012 and 2013, he can file as a qualifying widower with a dependent child. 2013 federal tax form 1040x After 2013, he can file as head of household if he qualifies. 2013 federal tax form 1040x Death or birth. 2013 federal tax form 1040x    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. 2013 federal tax form 1040x You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. 2013 federal tax form 1040x Kidnapped child. 2013 federal tax form 1040x    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. 2013 federal tax form 1040x You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 2013 federal tax form 1040x The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2013 federal tax form 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2013 federal tax form 1040x You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 2013 federal tax form 1040x As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2013 federal tax form 1040x Exemptions Exemptions reduce your taxable income. 2013 federal tax form 1040x You can deduct $3,900 for each exemption you claim in 2013. 2013 federal tax form 1040x If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 2013 federal tax form 1040x But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. 2013 federal tax form 1040x See Phaseout of Exemptions , later. 2013 federal tax form 1040x Types of exemptions. 2013 federal tax form 1040x    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 2013 federal tax form 1040x While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 2013 federal tax form 1040x Dependent cannot claim a personal exemption. 2013 federal tax form 1040x    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. 2013 federal tax form 1040x How to claim exemptions. 2013 federal tax form 1040x    How you claim an exemption on your tax return depends on which form you file. 2013 federal tax form 1040x Form 1040EZ filers. 2013 federal tax form 1040x    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 2013 federal tax form 1040x Form 1040A filers. 2013 federal tax form 1040x    If you file Form 1040A, complete lines 6a through 6d. 2013 federal tax form 1040x The total number of exemptions you can claim is the total in the box on line 6d. 2013 federal tax form 1040x Also complete line 26. 2013 federal tax form 1040x Form 1040 filers. 2013 federal tax form 1040x    If you file Form 1040, complete lines 6a through 6d. 2013 federal tax form 1040x The total number of exemptions you can claim is the total in the box on line 6d. 2013 federal tax form 1040x Also complete line 42. 2013 federal tax form 1040x If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2013 federal tax form 1040x U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or resident alien. 2013 federal tax form 1040x    If you are a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x resident alien, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 2013 federal tax form 1040x Nonresident aliens. 2013 federal tax form 1040x    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. 2013 federal tax form 1040x You cannot claim exemptions for a spouse or dependents. 2013 federal tax form 1040x   These restrictions do not apply if you are a nonresident alien married to a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or resident alien and have chosen to be treated as a resident of the United States. 2013 federal tax form 1040x More information. 2013 federal tax form 1040x    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 2013 federal tax form 1040x Dual-status taxpayers. 2013 federal tax form 1040x    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. 2013 federal tax form 1040x Personal Exemptions You are generally allowed one exemption for yourself. 2013 federal tax form 1040x If you are married, you may be allowed one exemption for your spouse. 2013 federal tax form 1040x These are called personal exemptions. 2013 federal tax form 1040x Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2013 federal tax form 1040x If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 2013 federal tax form 1040x Your Spouse's Exemption Your spouse is never considered your dependent. 2013 federal tax form 1040x Joint return. 2013 federal tax form 1040x    On a joint return, you can claim one exemption for yourself and one for your spouse. 2013 federal tax form 1040x Separate return. 2013 federal tax form 1040x    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2013 federal tax form 1040x This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2013 federal tax form 1040x You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x tax purposes and satisfy the other conditions listed above. 2013 federal tax form 1040x Head of household. 2013 federal tax form 1040x    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. 2013 federal tax form 1040x   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. 2013 federal tax form 1040x Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 2013 federal tax form 1040x Death of spouse. 2013 federal tax form 1040x    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 2013 federal tax form 1040x If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 2013 federal tax form 1040x   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2013 federal tax form 1040x   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 2013 federal tax form 1040x If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2013 federal tax form 1040x Divorced or separated spouse. 2013 federal tax form 1040x    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2013 federal tax form 1040x This rule applies even if you provided all of your former spouse's support. 2013 federal tax form 1040x Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2013 federal tax form 1040x You can claim an exemption for a dependent even if your dependent files a return. 2013 federal tax form 1040x The term “dependent” means: A qualifying child, or A qualifying relative. 2013 federal tax form 1040x The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2013 federal tax form 1040x You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2013 federal tax form 1040x Dependent taxpayer test. 2013 federal tax form 1040x Joint return test. 2013 federal tax form 1040x Citizen or resident test. 2013 federal tax form 1040x These three tests are explained in detail later. 2013 federal tax form 1040x All the requirements for claiming an exemption for a dependent are summarized in Table 5. 2013 federal tax form 1040x Table 5. 2013 federal tax form 1040x Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 2013 federal tax form 1040x For details, see the rest of this publication. 2013 federal tax form 1040x You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2013 federal tax form 1040x   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 2013 federal tax form 1040x   You cannot claim a person as a dependent unless that person is a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x resident alien, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x national, or a resident of Canada or Mexico. 2013 federal tax form 1040x 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2013 federal tax form 1040x   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2013 federal tax form 1040x   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. 2013 federal tax form 1040x   The child must have lived with you for more than half of the year. 2013 federal tax form 1040x 2  The child must not have provided more than half of his or her own support for the year. 2013 federal tax form 1040x   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). 2013 federal tax form 1040x  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. 2013 federal tax form 1040x See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 2013 federal tax form 1040x The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2013 federal tax form 1040x   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 2013 federal tax form 1040x   The person's gross income for the year must be less than $3,900. 2013 federal tax form 1040x 3  You must provide more than half of the person's total support for the year. 2013 federal tax form 1040x 4  1 There is an exception for certain adopted children. 2013 federal tax form 1040x 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2013 federal tax form 1040x 3 There is an exception if the person is disabled and has income from a sheltered workshop. 2013 federal tax form 1040x 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2013 federal tax form 1040x Dependent not allowed a personal exemption. 2013 federal tax form 1040x If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 2013 federal tax form 1040x This is true even if you do not claim the dependent's exemption on your return. 2013 federal tax form 1040x It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2013 federal tax form 1040x Housekeepers, maids, or servants. 2013 federal tax form 1040x    If these people work for you, you cannot claim exemptions for them. 2013 federal tax form 1040x Child tax credit. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 2013 federal tax form 1040x Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2013 federal tax form 1040x Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2013 federal tax form 1040x If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 2013 federal tax form 1040x Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2013 federal tax form 1040x Exception. 2013 federal tax form 1040x    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 2013 federal tax form 1040x Example 1—child files joint return. 2013 federal tax form 1040x You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2013 federal tax form 1040x He earned $25,000 for the year. 2013 federal tax form 1040x The couple files a joint return. 2013 federal tax form 1040x You cannot take an exemption for your daughter. 2013 federal tax form 1040x Example 2—child files joint return only as claim for refund of withheld tax. 2013 federal tax form 1040x Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2013 federal tax form 1040x Neither is required to file a tax return. 2013 federal tax form 1040x They do not have a child. 2013 federal tax form 1040x Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 2013 federal tax form 1040x The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 2013 federal tax form 1040x You can claim exemptions for each of them if all the other tests to do so are met. 2013 federal tax form 1040x Example 3—child files joint return to claim American opportunity credit. 2013 federal tax form 1040x The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2013 federal tax form 1040x He and his wife are not required to file a tax return. 2013 federal tax form 1040x However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2013 federal tax form 1040x Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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The 2013 Federal Tax Form 1040x

2013 federal tax form 1040x 15. 2013 federal tax form 1040x   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 2013 federal tax form 1040x . 2013 federal tax form 1040x  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2013 federal tax form 1040x NIIT is a 3. 2013 federal tax form 1040x 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2013 federal tax form 1040x NIIT may need to be included when calculating your estimated tax. 2013 federal tax form 1040x For more information, see Publication 505,Tax Withholding and Estimated Tax. 2013 federal tax form 1040x Additional Medicare Tax. 2013 federal tax form 1040x  For tax years beginning in 2013, a 0. 2013 federal tax form 1040x 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 2013 federal tax form 1040x You may need to include this amount when figuring your estimated tax. 2013 federal tax form 1040x For more information, see Publication 505. 2013 federal tax form 1040x Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2013 federal tax form 1040x See Publication 505 for the general rules and requirements for paying estimated tax. 2013 federal tax form 1040x If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2013 federal tax form 1040x Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 2013 federal tax form 1040x Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2013 federal tax form 1040x If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2013 federal tax form 1040x Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 2013 federal tax form 1040x See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 2013 federal tax form 1040x See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2013 federal tax form 1040x Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 2013 federal tax form 1040x On a joint return, you must add your spouse's gross income to your gross income. 2013 federal tax form 1040x To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 2013 federal tax form 1040x Wages, salaries, tips, etc. 2013 federal tax form 1040x Taxable interest. 2013 federal tax form 1040x Ordinary dividends. 2013 federal tax form 1040x Taxable refunds, credits, or offsets of state and local income taxes. 2013 federal tax form 1040x Alimony. 2013 federal tax form 1040x Gross business income from Schedule C (Form 1040). 2013 federal tax form 1040x Gross business receipts from Schedule C-EZ (Form 1040). 2013 federal tax form 1040x Capital gains from Schedule D (Form 1040). 2013 federal tax form 1040x Losses are not netted against gains. 2013 federal tax form 1040x Gains on sales of business property. 2013 federal tax form 1040x Taxable IRA distributions, pensions, annuities, and social security benefits. 2013 federal tax form 1040x Gross rental income from Schedule E (Form 1040). 2013 federal tax form 1040x Gross royalty income from Schedule E (Form 1040). 2013 federal tax form 1040x Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2013 federal tax form 1040x Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2013 federal tax form 1040x Gross farm rental income from Form 4835. 2013 federal tax form 1040x Gross farm income from Schedule F (Form 1040). 2013 federal tax form 1040x Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2013 federal tax form 1040x Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2013 federal tax form 1040x Unemployment compensation. 2013 federal tax form 1040x Other income not included with any of the items listed above. 2013 federal tax form 1040x Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2013 federal tax form 1040x It includes the following amounts. 2013 federal tax form 1040x Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2013 federal tax form 1040x Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2013 federal tax form 1040x Crop shares for the use of your land. 2013 federal tax form 1040x Gains from sales of draft, breeding, dairy, or sporting livestock. 2013 federal tax form 1040x Gross income from farming is the total of the following amounts from your tax return. 2013 federal tax form 1040x Gross farm income from Schedule F (Form 1040). 2013 federal tax form 1040x Gross farm rental income from Form 4835. 2013 federal tax form 1040x Gross farm income from Schedule E (Form 1040), Parts II and III. 2013 federal tax form 1040x Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2013 federal tax form 1040x For more information about income from farming, see chapter 3. 2013 federal tax form 1040x Farm income does not include any of the following: Wages you receive as a farm employee. 2013 federal tax form 1040x Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2013 federal tax form 1040x Gains you receive from the sale of farm land and depreciable farm equipment. 2013 federal tax form 1040x Percentage From Farming Figure your gross income from all sources, discussed earlier. 2013 federal tax form 1040x Then figure your gross income from farming, discussed earlier. 2013 federal tax form 1040x Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2013 federal tax form 1040x Example 1. 2013 federal tax form 1040x Jane Smith had the following total gross income and farm gross income amounts in 2013. 2013 federal tax form 1040x Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 2013 federal tax form 1040x However, that loss is not netted against the gain to figure Ms. 2013 federal tax form 1040x Smith's total gross income or her gross farm income. 2013 federal tax form 1040x Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2013 federal tax form 1040x 64). 2013 federal tax form 1040x Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2013 federal tax form 1040x You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 2013 federal tax form 1040x You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 2013 federal tax form 1040x 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2013 federal tax form 1040x If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 2013 federal tax form 1040x See Required Annual Payment , next, for details. 2013 federal tax form 1040x Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2013 federal tax form 1040x Example 2. 2013 federal tax form 1040x Assume the same fact as in Example 1. 2013 federal tax form 1040x Ms. 2013 federal tax form 1040x Smith's gross farm income is only 64% of her total income. 2013 federal tax form 1040x Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2013 federal tax form 1040x However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2013 federal tax form 1040x Example 3. 2013 federal tax form 1040x Assume the same facts as in Example 1 except that Ms. 2013 federal tax form 1040x Smith's farm income from Schedule F was $90,000 instead of $75,000. 2013 federal tax form 1040x This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 2013 federal tax form 1040x She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2013 federal tax form 1040x 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2013 federal tax form 1040x 679). 2013 federal tax form 1040x Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 2013 federal tax form 1040x Apply the following special rules for qualified farmers to the worksheet. 2013 federal tax form 1040x On line 14a, multiply line 13c by 662/3% (. 2013 federal tax form 1040x 6667). 2013 federal tax form 1040x On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2013 federal tax form 1040x For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 2013 federal tax form 1040x For more information, see chapter 4 of Publication 505. 2013 federal tax form 1040x Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 2013 federal tax form 1040x Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2013 federal tax form 1040x See the instructions for Form 2210-F. 2013 federal tax form 1040x Figure 15-1. 2013 federal tax form 1040x Estimated Tax for Farmers Please click here for the text description of the image. 2013 federal tax form 1040x Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2013 federal tax form 1040x You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 2013 federal tax form 1040x If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 2013 federal tax form 1040x Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2013 federal tax form 1040x Prev  Up  Next   Home   More Online Publications