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Amend 2011 Tax Return

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Amend 2011 Tax Return

Amend 2011 tax return Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Amend 2011 tax return Tax questions. Amend 2011 tax return Background Information for Using the Tax CalendarsElectronic deposit requirement. Amend 2011 tax return Legal holidays. Amend 2011 tax return Statewide legal holidays. Amend 2011 tax return Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Amend 2011 tax return irs. Amend 2011 tax return gov/pub509. Amend 2011 tax return What's New Publication 1518 discontinued after 2013. Amend 2011 tax return  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Amend 2011 tax return An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Amend 2011 tax return irs. Amend 2011 tax return gov/taxcalendar. Amend 2011 tax return Reminders Photographs of missing children. Amend 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend 2011 tax return Introduction A tax calendar is a 12-month calendar divided into quarters. Amend 2011 tax return The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Amend 2011 tax return What does this publication contain?   This publication contains the following. Amend 2011 tax return A section on how to use the tax calendars. Amend 2011 tax return Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Amend 2011 tax return A table showing the semiweekly deposit due dates for payroll taxes for 2014. Amend 2011 tax return   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Amend 2011 tax return irs. Amend 2011 tax return gov/taxcalendar. Amend 2011 tax return Who should use this publication?   Primarily, employers need to use this publication. Amend 2011 tax return However, the General Tax Calendar has important due dates for all businesses and individuals. Amend 2011 tax return Anyone who must pay excise taxes may need the Excise Tax Calendar . Amend 2011 tax return What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Amend 2011 tax return You do not have to figure the due dates yourself. Amend 2011 tax return You can file or pay timely and avoid penalties. Amend 2011 tax return You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Amend 2011 tax return You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Amend 2011 tax return Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Amend 2011 tax return If you are an employer, also use the Employer's Tax Calendar . Amend 2011 tax return If you must pay excise taxes, use the Excise Tax Calendar . Amend 2011 tax return Depending on your situation, you may need to use more than one calendar. Amend 2011 tax return Table 1. Amend 2011 tax return Useful Publications IF you are. Amend 2011 tax return . Amend 2011 tax return . Amend 2011 tax return THEN you may need. Amend 2011 tax return . Amend 2011 tax return . Amend 2011 tax return An employer • Publication 15 (Circular E), Employer's Tax Guide. Amend 2011 tax return  • Publication 15-A, Employer's Supplemental Tax Guide. Amend 2011 tax return  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Amend 2011 tax return  • Publication 926, Household Employer's Tax Guide. Amend 2011 tax return A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Amend 2011 tax return  • Publication 225, Farmer's Tax Guide. Amend 2011 tax return An individual • Publication 505, Tax Withholding and Estimated Tax. Amend 2011 tax return Required to pay excise taxes • Publication 510, Excise Taxes. Amend 2011 tax return What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Amend 2011 tax return You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Amend 2011 tax return The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Amend 2011 tax return In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Amend 2011 tax return What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Amend 2011 tax return Each calendar lists the forms you may need. Amend 2011 tax return   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend 2011 tax return Comments and suggestions. Amend 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Amend 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend 2011 tax return   You can send us comments from www. Amend 2011 tax return irs. Amend 2011 tax return gov/formspubs. Amend 2011 tax return Click on More Information and then click on Comment on Tax Forms and Publications. Amend 2011 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Amend 2011 tax return Ordering forms and publications. Amend 2011 tax return   Visit www. Amend 2011 tax return irs. Amend 2011 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend 2011 tax return Internal Revenue Service 1201 N. Amend 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend 2011 tax return   If you have a tax question, check the information available on IRS. Amend 2011 tax return gov or call 1-800-829-1040. Amend 2011 tax return We cannot answer tax questions sent to either of the above addresses. Amend 2011 tax return Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Amend 2011 tax return IRS e-services make taxes easier. Amend 2011 tax return   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Amend 2011 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Amend 2011 tax return    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Amend 2011 tax return Visit www. Amend 2011 tax return irs. Amend 2011 tax return gov/efile for more information. Amend 2011 tax return You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Amend 2011 tax return For detailed information about using this free service, see Electronic deposit requirement below. Amend 2011 tax return   Use these electronic options to make filing and paying taxes easier. Amend 2011 tax return For more information on electronic payments, visit the IRS website at www. Amend 2011 tax return irs. Amend 2011 tax return gov/e-pay. Amend 2011 tax return Tax deposits. Amend 2011 tax return   Some taxes can be paid with the return on which they are reported. Amend 2011 tax return However, in many cases, you have to deposit the tax before the due date for filing the return. Amend 2011 tax return Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Amend 2011 tax return See Publication 15 (Circular E) for the employment tax deposit rules. Amend 2011 tax return For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Amend 2011 tax return    Electronic deposit requirement. Amend 2011 tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Amend 2011 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amend 2011 tax return EFTPS is a free service provided by the Department of Treasury. Amend 2011 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amend 2011 tax return   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Amend 2011 tax return You can also visit the EFTPS website at www. Amend 2011 tax return eftps. Amend 2011 tax return gov. Amend 2011 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Amend 2011 tax return    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Amend 2011 tax return For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Amend 2011 tax return m. Amend 2011 tax return Eastern time the day before the date the deposit is due. Amend 2011 tax return Saturday, Sunday, or legal holiday. Amend 2011 tax return   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Amend 2011 tax return The term legal holiday means any legal holiday in the District of Columbia. Amend 2011 tax return The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Amend 2011 tax return But you must make any adjustments for statewide legal holidays, as discussed next. Amend 2011 tax return An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Amend 2011 tax return Legal holidays. Amend 2011 tax return   Legal holidays for 2014 are listed below. Amend 2011 tax return January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Amend 2011 tax return / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Amend 2011 tax return   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Amend 2011 tax return A statewide legal holiday does not delay a due date for making a federal tax deposit. Amend 2011 tax return Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Amend 2011 tax return   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Amend 2011 tax return   For 2014, the due date for giving the recipient these forms is January 31. Amend 2011 tax return   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Amend 2011 tax return For information about filing Form W-2 electronically with the SSA, visit www. Amend 2011 tax return ssa. Amend 2011 tax return gov/employer or call 1-800-772-6270. Amend 2011 tax return Penalties. Amend 2011 tax return   Whenever possible, you should take action before the listed due date. Amend 2011 tax return If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Amend 2011 tax return   Be sure to follow all the tax laws that apply to you. Amend 2011 tax return In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Amend 2011 tax return Use of private delivery services. Amend 2011 tax return   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Amend 2011 tax return These private delivery services include only the following. Amend 2011 tax return DHL Express (DHL): DHL Same Day Service. Amend 2011 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Amend 2011 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amend 2011 tax return M. Amend 2011 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Amend 2011 tax return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amend 2011 tax return gov and enter “private delivery service” in the search box. Amend 2011 tax return   The private delivery service can tell you how to get written proof of the mailing date. Amend 2011 tax return    The U. Amend 2011 tax return S. Amend 2011 tax return Postal Service advises that private delivery services cannot deliver items to P. Amend 2011 tax return O. Amend 2011 tax return boxes. Amend 2011 tax return You must use the U. Amend 2011 tax return S. Amend 2011 tax return Postal Service to mail any item to an IRS P. Amend 2011 tax return O. Amend 2011 tax return box address. Amend 2011 tax return Prev  Up  Next   Home   More Online Publications
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The Amend 2011 Tax Return

Amend 2011 tax return 2. Amend 2011 tax return   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Amend 2011 tax return Divorce and remarriage. Amend 2011 tax return Annulled marriages. Amend 2011 tax return Head of household or qualifying widow(er) with dependent child. Amend 2011 tax return Considered married. Amend 2011 tax return Same-sex marriage. Amend 2011 tax return Spouse died during the year. Amend 2011 tax return Married persons living apart. Amend 2011 tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Amend 2011 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amend 2011 tax return See Same-sex marriage under Marital Status, later. Amend 2011 tax return Introduction This chapter helps you determine which filing status to use. Amend 2011 tax return There are five filing statuses. Amend 2011 tax return Single. Amend 2011 tax return Married Filing Jointly. Amend 2011 tax return Married Filing Separately. Amend 2011 tax return Head of Household. Amend 2011 tax return Qualifying Widow(er) With Dependent Child. Amend 2011 tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. Amend 2011 tax return You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Amend 2011 tax return You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Amend 2011 tax return Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Amend 2011 tax return S. Amend 2011 tax return Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Amend 2011 tax return Unmarried persons. Amend 2011 tax return   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. Amend 2011 tax return State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Amend 2011 tax return Divorced persons. Amend 2011 tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Amend 2011 tax return Divorce and remarriage. Amend 2011 tax return   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. Amend 2011 tax return Annulled marriages. Amend 2011 tax return    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. Amend 2011 tax return You must file Form 1040X, Amended U. Amend 2011 tax return S. Amend 2011 tax return Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Amend 2011 tax return 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. Amend 2011 tax return If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Amend 2011 tax return 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. Amend 2011 tax return Head of household or qualifying widow(er) with dependent child. Amend 2011 tax return   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. Amend 2011 tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Amend 2011 tax return Married persons. Amend 2011 tax return   If you are considered married, you and your spouse can file a joint return or separate returns. Amend 2011 tax return Considered married. Amend 2011 tax return   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. Amend 2011 tax return You are married and living together as a married couple. Amend 2011 tax return 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. Amend 2011 tax return You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Amend 2011 tax return You are separated under an interlocutory (not final) decree of divorce. Amend 2011 tax return Same-sex marriage. Amend 2011 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amend 2011 tax return 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. Amend 2011 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Amend 2011 tax return For more details, see Publication 501. Amend 2011 tax return Spouse died during the year. Amend 2011 tax return   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Amend 2011 tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Amend 2011 tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Amend 2011 tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Amend 2011 tax return Your deceased spouse's filing status is married filing separately for that year. Amend 2011 tax return Married persons living apart. Amend 2011 tax return   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. Amend 2011 tax return If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Amend 2011 tax return Also, your tax may be lower, and you may be able to claim the earned income credit. Amend 2011 tax return See Head of Household , later. Amend 2011 tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Amend 2011 tax return To determine your marital status, see Marital Status , earlier. Amend 2011 tax return Widow(er). Amend 2011 tax return   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Amend 2011 tax return You may, however, be able to use another filing status that will give you a lower tax. Amend 2011 tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Amend 2011 tax return How to file. Amend 2011 tax return   You can file Form 1040. Amend 2011 tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. Amend 2011 tax return If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Amend 2011 tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Amend 2011 tax return Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Amend 2011 tax return 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. Amend 2011 tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Amend 2011 tax return You can file a joint return even if one of you had no income or deductions. Amend 2011 tax return 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. Amend 2011 tax return 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. Amend 2011 tax return 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). Amend 2011 tax return You can choose the method that gives the two of you the lower combined tax. Amend 2011 tax return How to file. Amend 2011 tax return   If you file as married filing jointly, you can use Form 1040. Amend 2011 tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Amend 2011 tax return 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. Amend 2011 tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Amend 2011 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amend 2011 tax return Spouse died. Amend 2011 tax return   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. Amend 2011 tax return See Spouse died during the year under Marital Status, earlier, for more information. Amend 2011 tax return   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. Amend 2011 tax return Divorced persons. Amend 2011 tax return   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. Amend 2011 tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Amend 2011 tax return Accounting period. Amend 2011 tax return   Both of you must use the same accounting period, but you can use different accounting methods. Amend 2011 tax return See Accounting Periods and Accounting Methods in chapter 1. Amend 2011 tax return Joint responsibility. Amend 2011 tax return   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amend 2011 tax return This means that if one spouse does not pay the tax due, the other may have to. Amend 2011 tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Amend 2011 tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Amend 2011 tax return 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. Amend 2011 tax return Divorced taxpayer. Amend 2011 tax return   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Amend 2011 tax return 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. Amend 2011 tax return Relief from joint responsibility. Amend 2011 tax return   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. Amend 2011 tax return You can ask for relief no matter how small the liability. Amend 2011 tax return   There are three types of relief available. Amend 2011 tax return Innocent spouse relief. Amend 2011 tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Amend 2011 tax return Equitable relief. Amend 2011 tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Amend 2011 tax return Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Amend 2011 tax return Signing a joint return. Amend 2011 tax return   For a return to be considered a joint return, both spouses generally must sign the return. Amend 2011 tax return Spouse died before signing. Amend 2011 tax return   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Amend 2011 tax return If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Amend 2011 tax return Spouse away from home. Amend 2011 tax return   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Amend 2011 tax return Injury or disease prevents signing. Amend 2011 tax return   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Amend 2011 tax return ” Be sure to also sign in the space provided for your signature. Amend 2011 tax return Attach a dated statement, signed by you, to the return. Amend 2011 tax return 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. Amend 2011 tax return Signing as guardian of spouse. Amend 2011 tax return   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Amend 2011 tax return Spouse in combat zone. Amend 2011 tax return   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. Amend 2011 tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Amend 2011 tax return 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. Amend 2011 tax return Other reasons spouse cannot sign. Amend 2011 tax return    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). Amend 2011 tax return Attach the power of attorney (or a copy of it) to your tax return. Amend 2011 tax return You can use Form 2848, Power of Attorney and Declaration of Representative. Amend 2011 tax return Nonresident alien or dual-status alien. Amend 2011 tax return   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Amend 2011 tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Amend 2011 tax return S. Amend 2011 tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Amend 2011 tax return If you do file a joint return, you and your spouse are both treated as U. Amend 2011 tax return S. Amend 2011 tax return residents for the entire tax year. Amend 2011 tax return See chapter 1 of Publication 519. Amend 2011 tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. Amend 2011 tax return 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. Amend 2011 tax return 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. Amend 2011 tax return 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 ). Amend 2011 tax return This can apply to you even if you are not divorced or legally separated. Amend 2011 tax return 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. Amend 2011 tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Amend 2011 tax return See Head of Household , later, for more information. Amend 2011 tax return 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. Amend 2011 tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Amend 2011 tax return This way you can make sure you are using the filing status that results in the lowest combined tax. Amend 2011 tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Amend 2011 tax return How to file. Amend 2011 tax return   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Amend 2011 tax 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 person. Amend 2011 tax return You can file Form 1040. Amend 2011 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Amend 2011 tax return Select this filing status by checking the box on line 3 of either form. Amend 2011 tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. Amend 2011 tax return 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. Amend 2011 tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Amend 2011 tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. Amend 2011 tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Amend 2011 tax return   Your tax rate generally is higher than on a joint return. Amend 2011 tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Amend 2011 tax return 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). Amend 2011 tax return 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. Amend 2011 tax return For more information about these expenses, the credit, and the exclusion, see chapter 32. Amend 2011 tax return You cannot take the earned income credit. Amend 2011 tax return You cannot take the exclusion or credit for adoption expenses in most cases. Amend 2011 tax return 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. Amend 2011 tax return You cannot exclude any interest income from qualified U. Amend 2011 tax return S. Amend 2011 tax return savings bonds you used for higher education expenses. Amend 2011 tax return 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. Amend 2011 tax return 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. Amend 2011 tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amend 2011 tax return If your spouse itemizes deductions, you cannot claim the standard deduction. Amend 2011 tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Amend 2011 tax return Adjusted gross income (AGI) limits. Amend 2011 tax return   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. Amend 2011 tax return Individual retirement arrangements (IRAs). Amend 2011 tax return   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. Amend 2011 tax return Your deduction is reduced or eliminated if your income is more than a certain amount. Amend 2011 tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. Amend 2011 tax return For more information, see How Much Can You Deduct in chapter 17. Amend 2011 tax return Rental activity losses. Amend 2011 tax return   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. Amend 2011 tax return This is called a special allowance. Amend 2011 tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Amend 2011 tax return 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. Amend 2011 tax return See Limits on Rental Losses in chapter 9. Amend 2011 tax return Community property states. Amend 2011 tax return   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. Amend 2011 tax return See Publication 555. Amend 2011 tax return 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. Amend 2011 tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Amend 2011 tax return This does not include any extensions. Amend 2011 tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Amend 2011 tax return 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. Amend 2011 tax return Exception. Amend 2011 tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Amend 2011 tax return The personal representative has 1 year from the due date of the return (including extensions) to make the change. Amend 2011 tax return See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Amend 2011 tax return Head of Household You may be able to file as head of household if you meet all the following requirements. Amend 2011 tax return You are unmarried or “considered unmarried” on the last day of the year. Amend 2011 tax return See Marital Status , earlier, and Considered Unmarried , later. Amend 2011 tax return You paid more than half the cost of keeping up a home for the year. Amend 2011 tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Amend 2011 tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. Amend 2011 tax return See Special rule for parent , later, under Qualifying Person. Amend 2011 tax return 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. Amend 2011 tax return You will also receive a higher standard deduction than if you file as single or married filing separately. Amend 2011 tax return Kidnapped child. Amend 2011 tax return   A child may qualify you to file as head of household even if the child has been kidnapped. Amend 2011 tax return For more information, see Publication 501. Amend 2011 tax return How to file. Amend 2011 tax return   If you file as head of household, you can use Form 1040. Amend 2011 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Amend 2011 tax return Indicate your choice of this filing status by checking the box on line 4 of either form. Amend 2011 tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Amend 2011 tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Amend 2011 tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. Amend 2011 tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). Amend 2011 tax return You paid more than half the cost of keeping up your home for the tax year. Amend 2011 tax return Your spouse did not live in your home during the last 6 months of the tax year. Amend 2011 tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amend 2011 tax return See Temporary absences , under Qualifying Person, later. Amend 2011 tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Amend 2011 tax return (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Amend 2011 tax return ) You must be able to claim an exemption for the child. Amend 2011 tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Amend 2011 tax return The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Amend 2011 tax return 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. Amend 2011 tax return See Publication 555 for more information. Amend 2011 tax return Nonresident alien spouse. Amend 2011 tax return   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. Amend 2011 tax return However, your spouse is not a qualifying person for head of household purposes. Amend 2011 tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Amend 2011 tax return Choice to treat spouse as resident. Amend 2011 tax return   You are considered married if you choose to treat your spouse as a resident alien. Amend 2011 tax return See Publication 519. Amend 2011 tax return 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. Amend 2011 tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Amend 2011 tax return Worksheet 2-1. Amend 2011 tax return 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. Amend 2011 tax return Costs you include. Amend 2011 tax return   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. Amend 2011 tax return   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. Amend 2011 tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Amend 2011 tax return Costs you do not include. Amend 2011 tax return   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Amend 2011 tax return 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. Amend 2011 tax return Qualifying Person See Table 2-1 to see who is a qualifying person. Amend 2011 tax return Any person not described in Table 2-1 is not a qualifying person. Amend 2011 tax return Table 2-1. Amend 2011 tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Amend 2011 tax return See the text of this chapter for the other requirements you must meet to claim head of household filing status. Amend 2011 tax return IF the person is your . Amend 2011 tax return . Amend 2011 tax return . Amend 2011 tax return   AND . Amend 2011 tax return . Amend 2011 tax return . Amend 2011 tax return   THEN that person is . Amend 2011 tax return . Amend 2011 tax return . Amend 2011 tax return 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. Amend 2011 tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. Amend 2011 tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Amend 2011 tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Amend 2011 tax return 6   you cannot claim an exemption for him or her   not a qualifying person. Amend 2011 tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Amend 2011 tax return   he or she did not live with you more than half the year   not a qualifying person. Amend 2011 tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Amend 2011 tax return   you cannot claim an exemption for him or her   not a qualifying person. Amend 2011 tax return 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amend 2011 tax return 2The term “qualifying child” is defined in chapter 3. Amend 2011 tax return Note. Amend 2011 tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Amend 2011 tax return 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. Amend 2011 tax return 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Amend 2011 tax return 4The term “ qualifying relative ” is defined in chapter 3. Amend 2011 tax return 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amend 2011 tax return See Multiple Support Agreement in chapter 3. Amend 2011 tax return 6See Special rule for parent . Amend 2011 tax return Example 1—child. Amend 2011 tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. Amend 2011 tax return 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. Amend 2011 tax return As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Amend 2011 tax return Example 2—child who is not qualifying person. Amend 2011 tax return 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. Amend 2011 tax return Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Amend 2011 tax return Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Amend 2011 tax return As a result, he is not your qualifying person for head of household purposes. Amend 2011 tax return Example 3—girlfriend. Amend 2011 tax return Your girlfriend lived with you all year. Amend 2011 tax return Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Amend 2011 tax return See Table 2-1. Amend 2011 tax return Example 4—girlfriend's child. Amend 2011 tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Amend 2011 tax return He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Amend 2011 tax return As a result, he is not your qualifying person for head of household purposes. Amend 2011 tax return Home of qualifying person. Amend 2011 tax return   Generally, the qualifying person must live with you for more than half of the year. Amend 2011 tax return Special rule for parent. Amend 2011 tax return   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. Amend 2011 tax return However, you must be able to claim an exemption for your father or mother. Amend 2011 tax return 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. Amend 2011 tax return   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. Amend 2011 tax return Death or birth. Amend 2011 tax return   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Amend 2011 tax return If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Amend 2011 tax return If the individual is anyone else, see Publication 501. Amend 2011 tax return Temporary absences. Amend 2011 tax return   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. Amend 2011 tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. Amend 2011 tax return You must continue to keep up the home during the absence. Amend 2011 tax return 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. Amend 2011 tax return The year of death is the last year for which you can file jointly with your deceased spouse. Amend 2011 tax return See Married Filing Jointly , earlier. Amend 2011 tax return 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. Amend 2011 tax return 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. Amend 2011 tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Amend 2011 tax return It does not entitle you to file a joint return. Amend 2011 tax return How to file. Amend 2011 tax return   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Amend 2011 tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amend 2011 tax return Check the box on line 5 of either form. Amend 2011 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amend 2011 tax return Eligibility rules. Amend 2011 tax return   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Amend 2011 tax return You were entitled to file a joint return with your spouse for the year your spouse died. Amend 2011 tax return It does not matter whether you actually filed a joint return. Amend 2011 tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amend 2011 tax return You have a child or stepchild for whom you can claim an exemption. Amend 2011 tax return This does not include a foster child. Amend 2011 tax return This child lived in your home all year, except for temporary absences. Amend 2011 tax return See Temporary absences , earlier, under Head of Household. Amend 2011 tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Amend 2011 tax return You paid more than half the cost of keeping up a home for the year. Amend 2011 tax return See Keeping Up a Home , earlier, under Head of Household. Amend 2011 tax return Example. Amend 2011 tax return John's wife died in 2011. Amend 2011 tax return John has not remarried. Amend 2011 tax return During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Amend 2011 tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. Amend 2011 tax return For 2012 and 2013, he can file as qualifying widower with a dependent child. Amend 2011 tax return After 2013 he can file as head of household if he qualifies. Amend 2011 tax return Death or birth. Amend 2011 tax return    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. Amend 2011 tax return 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. Amend 2011 tax return Kidnapped child. Amend 2011 tax return   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Amend 2011 tax return See Publication 501. Amend 2011 tax return    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Amend 2011 tax return Prev  Up  Next   Home   More Online Publications