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Amended Tax Returns

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Amended Tax Returns

Amended tax returns Part Two -   Income The eight chapters in this part discuss many kinds of income. Amended tax returns They explain which income is and is not taxed. Amended tax returns See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Amended tax returns Table of Contents 5. Amended tax returns   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Amended tax returns Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Amended tax returns   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Amended tax returns Reporting Tips to Your EmployerElectronic tip statement. Amended tax returns Final report. Amended tax returns Reporting Tips on Your Tax Return Allocated Tips 7. Amended tax returns   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Amended tax returns Custodian account for your child. Amended tax returns Penalty for failure to supply SSN. Amended tax returns Reporting backup withholding. Amended tax returns Savings account with parent as trustee. Amended tax returns Interest not reported on Form 1099-INT. Amended tax returns Nominees. Amended tax returns Incorrect amount. Amended tax returns Information reporting requirement. Amended tax returns Taxable InterestInterest subject to penalty for early withdrawal. Amended tax returns Money borrowed to invest in certificate of deposit. Amended tax returns U. Amended tax returns S. Amended tax returns Savings Bonds Education Savings Bond Program U. Amended tax returns S. Amended tax returns Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Amended tax returns How To Report Interest IncomeSchedule B (Form 1040A or 1040). Amended tax returns Reporting tax-exempt interest. Amended tax returns U. Amended tax returns S. Amended tax returns savings bond interest previously reported. Amended tax returns 8. Amended tax returns   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Amended tax returns Reporting tax withheld. Amended tax returns Nominees. Amended tax returns Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Amended tax returns Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Amended tax returns Alternative minimum tax treatment. Amended tax returns How To Report Dividend IncomeInvestment interest deducted. Amended tax returns 9. Amended tax returns   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Amended tax returns Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Amended tax returns Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Amended tax returns Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Amended tax returns   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Amended tax returns Individual retirement arrangements (IRAs). Amended tax returns Civil service retirement benefits. Amended tax returns Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Amended tax returns How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Amended tax returns Exclusion not limited to cost. Amended tax returns Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Amended tax returns Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Amended tax returns   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Amended tax returns   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Amended tax returns Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Amended tax returns Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Amended tax returns Method 2. Amended tax returns RoyaltiesDepletion. Amended tax returns Coal and iron ore. Amended tax returns Sale of property interest. Amended tax returns Part of future production sold. Amended tax returns Unemployment BenefitsTypes of unemployment compensation. Amended tax returns Governmental program. Amended tax returns Repayment of unemployment compensation. Amended tax returns Tax withholding. Amended tax returns Repayment of benefits. Amended tax returns Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Amended tax returns Deduction for costs involved in unlawful discrimination suits. Amended tax returns Energy conservation measure. Amended tax returns Dwelling unit. Amended tax returns Current income required to be distributed. Amended tax returns Current income not required to be distributed. Amended tax returns How to report. Amended tax returns Losses. Amended tax returns Grantor trust. Amended tax returns Nonemployee compensation. Amended tax returns Corporate director. Amended tax returns Personal representatives. Amended tax returns Manager of trade or business for bankruptcy estate. Amended tax returns Notary public. Amended tax returns Election precinct official. Amended tax returns Difficulty-of-care payments. Amended tax returns Maintaining space in home. Amended tax returns Reporting taxable payments. Amended tax returns Lotteries and raffles. Amended tax returns Form W-2G. Amended tax returns Reporting winnings and recordkeeping. Amended tax returns Inherited pension or IRA. Amended tax returns Employee awards or bonuses. Amended tax returns Pulitzer, Nobel, and similar prizes. Amended tax returns Payment for services. Amended tax returns VA payments. Amended tax returns Prizes. Amended tax returns Strike and lockout benefits. Amended tax returns Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
123 State Capitol
200 W. 24th St.
Cheyenne, WY 82002

Phone Number: 307-777-7841

TTY: 307-777-5351

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Audit

Website: Department of Audit

Address: Department of Audit
Division of Banking
122 W. 25th St.
Herschler Building, 3rd Floor, East
Cheyenne, WY 82002

Phone Number: 307-777-7797

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Section
106 E. 6th Ave.
Cheyenne, WY 82002

Phone Number: 307-777-7401

Toll-free: 1-800-438-5768 (WY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Compliance Division
State Capitol Building
200 W. 24th St.
Cheyenne, WY 82002-0020

Phone Number: 307-777-7370

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2515 Warren Ave., Suite 300
Cheyenne, WY 82002

Phone Number: 307-777-7427

Toll-free: 1-888-570-9905 (WY)

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The Amended Tax Returns

Amended tax returns Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Amended tax returns 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. Amended tax returns Form 1040A filers. Amended tax returns Form 1040 filers. Amended tax returns More information. Amended tax returns Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amended tax returns Taxpayer identification numbers for aliens. Amended tax returns Taxpayer identification numbers for adoptees. Amended tax returns 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. Amended tax returns S. Amended tax returns 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. Amended tax returns For details, see Table 1 and Table 2. Amended tax returns You also must file if one of the situations described in Table 3 applies. Amended tax returns The filing requirements apply even if you owe no tax. Amended tax returns Table 1. Amended tax returns 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Amended tax returns . Amended tax returns . Amended tax returns AND at the end of 2013 you were. Amended tax returns . Amended tax returns . Amended tax returns * THEN file a return if your gross income was at least. Amended tax returns . Amended tax returns . Amended tax returns ** 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. Amended tax returns ** 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). Amended tax returns 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). Amended tax returns 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. Amended tax returns Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Amended tax returns Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Amended tax returns 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. Amended tax returns *** 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. Amended tax returns You may have to pay a penalty if you are required to file a return but fail to do so. Amended tax returns If you willfully fail to file a return, you may be subject to criminal prosecution. Amended tax returns For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Amended tax returns Gross income. Amended tax returns    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amended tax returns 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. Amended tax returns For a list of community property states, see Community property states under Married Filing Separately, later. Amended tax returns Self-employed persons. Amended tax returns    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. Amended tax returns 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. Amended tax returns In either case, you must add any income from investments and from incidental or outside operations or sources. Amended tax returns    You must file Form 1040 if you owe any self-employment tax. Amended tax returns Filing status. Amended tax returns    Your filing status generally depends on whether you are single or married. Amended tax returns Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Amended tax returns Filing status is discussed in detail later in this publication. Amended tax returns Age. Amended tax returns    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. Amended tax returns For 2013, you are 65 or older if you were born before January 2, 1949. Amended tax returns 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. Amended tax returns Dependents should see Table 2 instead. Amended tax returns Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Amended tax returns You are the surviving spouse, executor, administrator, or legal representative. Amended tax returns The decedent met the filing requirements described in this publication at the time of his or her death. Amended tax returns For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Amended tax returns Table 2. Amended tax returns 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Amended tax returns If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Amended tax returns  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Amended tax returns It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Amended tax returns Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Amended tax returns Gross income is the total of your unearned and earned income. Amended tax returns If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Amended tax returns For details, see Exemptions for Dependents. Amended tax returns Single dependents—Were you either age 65 or older or blind? □ No. Amended tax returns You must file a return if any of the following apply. Amended tax returns Your unearned income was more than $1,000. Amended tax returns Your earned income was more than $6,100. Amended tax returns Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Amended tax returns     □ Yes. Amended tax returns You must file a return if any of the following apply. Amended tax returns Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Amended tax returns Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Amended tax returns 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). Amended tax returns     Married dependents—Were you either age 65 or older or blind? □ No. Amended tax returns You must file a return if any of the following apply. Amended tax returns Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended tax returns Your unearned income was more than $1,000. Amended tax returns Your earned income was more than $6,100. Amended tax returns Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Amended tax returns     □ Yes. Amended tax returns You must file a return if any of the following apply. Amended tax returns Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended tax returns Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Amended tax returns Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Amended tax returns 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). Amended tax returns     U. Amended tax returns S. Amended tax returns 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. Amended tax returns For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Amended tax returns S. Amended tax returns Citizens and Resident Aliens Abroad. Amended tax returns Residents of Puerto Rico If you are a U. Amended tax returns S. Amended tax returns citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Amended tax returns S. Amended tax returns income tax return for any year in which you meet the income requirements. Amended tax returns This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Amended tax returns If you are a bona fide resident of Puerto Rico for the whole year, your U. Amended tax returns S. Amended tax returns gross income does not include income from sources within Puerto Rico. Amended tax returns It does, however, include any income you received for your services as an employee of the United States or any U. Amended tax returns S. Amended tax returns agency. Amended tax returns If you receive income from Puerto Rican sources that is not subject to U. Amended tax returns S. Amended tax returns tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Amended tax returns S. Amended tax returns income tax return. Amended tax returns For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amended tax returns S. Amended tax returns Possessions. Amended tax returns Individuals With Income From U. Amended tax returns S. Amended tax returns Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amended tax returns S. Amended tax returns Virgin Islands, special rules may apply when determining whether you must file a U. Amended tax returns S. Amended tax returns federal income tax return. Amended tax returns In addition, you may have to file a return with the individual possession government. Amended tax returns See Publication 570 for more information. Amended tax returns Dependents A person who is a dependent may still have to file a return. Amended tax returns It depends on his or her earned income, unearned income, and gross income. Amended tax returns For details, see Table 2. Amended tax returns A dependent must also file if one of the situations described in Table 3 applies. Amended tax returns Responsibility of parent. Amended tax returns    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. Amended tax returns 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. Amended tax returns ” Earned income. Amended tax returns    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Amended tax returns 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. Amended tax returns See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Amended tax returns Child's earnings. Amended tax returns    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Amended tax returns This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Amended tax returns But if the child does not pay the tax due on this income, the parent is liable for the tax. Amended tax returns Unearned income. Amended tax returns    Unearned income includes income such as interest, dividends, and capital gains. Amended tax returns Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Amended tax returns Election to report child's unearned income on parent's return. Amended tax returns    You may be able to include your child's interest and dividend income on your tax return. Amended tax returns If you do this, your child will not have to file a return. Amended tax returns To make this election, all of the following conditions must be met. Amended tax returns Your child was under age 19 (or under age 24 if a student) at the end of 2013. Amended tax returns (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. Amended tax returns 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. Amended tax returns ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Amended tax returns The interest and dividend income was less than $10,000. Amended tax returns Your child is required to file a return for 2013 unless you make this election. Amended tax returns Your child does not file a joint return for 2013. Amended tax returns 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. Amended tax returns No federal income tax was withheld from your child's income under the backup withholding rules. Amended tax returns You are the parent whose return must be used when making the election to report your child's unearned income. Amended tax returns   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Amended tax returns 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. Amended tax returns See Table 3 for those other situations when you must file. Amended tax returns Table 3. Amended tax returns 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. Amended tax returns 1. Amended tax returns You owe any special taxes, including any of the following. Amended tax returns   a. Amended tax returns Alternative minimum tax. Amended tax returns (See Form 6251. Amended tax returns )   b. Amended tax returns Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Amended tax returns (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amended tax returns ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Amended tax returns   c. Amended tax returns 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). Amended tax returns   d. Amended tax returns 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. Amended tax returns (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Amended tax returns )   e. Amended tax returns Household employment taxes. Amended tax returns But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Amended tax returns   f. Amended tax returns Recapture taxes. Amended tax returns (See the Form 1040 instructions for lines 44, 59b, and 60. Amended tax returns ) 2. Amended tax returns You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Amended tax returns 3. Amended tax returns You had net earnings from self-employment of at least $400. Amended tax returns (See Schedule SE (Form 1040) and its instructions. Amended tax returns ) 4. Amended tax returns You had wages of $108. Amended tax returns 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amended tax returns (See Schedule SE (Form 1040) and its instructions. Amended tax returns ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Amended tax returns For example, you should file if one of the following applies. Amended tax returns You had income tax withheld from your pay. Amended tax returns You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Amended tax returns You qualify for the earned income credit. Amended tax returns See Publication 596, Earned Income Credit (EIC), for more information. Amended tax returns You qualify for the additional child tax credit. Amended tax returns See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Amended tax returns You qualify for the refundable American opportunity education credit. Amended tax returns See Form 8863, Education Credits. Amended tax returns You qualify for the health coverage tax credit. Amended tax returns For information about this credit, see Form 8885, Health Coverage Tax Credit. Amended tax returns You qualify for the credit for federal tax on fuels. Amended tax returns See Form 4136, Credit for Federal Tax Paid on Fuels. Amended tax returns Form 1099-B received. Amended tax returns    Even if you are not required to file a return, you should consider filing if all of the following apply. Amended tax returns You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Amended tax returns 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. Amended tax returns Box 3 of Form 1099-B (or substitute statement) is blank. Amended tax returns In this case, filing a return may keep you from getting a notice from the IRS. Amended tax returns 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. Amended tax returns You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Amended tax returns There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Amended tax returns If more than one filing status applies to you, choose the one that will give you the lowest tax. Amended tax returns Marital Status In general, your filing status depends on whether you are considered unmarried or married. Amended tax returns Unmarried persons. Amended tax returns    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. Amended tax returns   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Amended tax returns Divorced persons. Amended tax returns    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Amended tax returns Divorce and remarriage. Amended tax returns    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. Amended tax returns Annulled marriages. Amended tax returns    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. Amended tax returns 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. Amended tax returns 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. Amended tax returns If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Amended tax returns 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. Amended tax returns Head of household or qualifying widow(er) with dependent child. Amended tax returns    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. Amended tax returns See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Amended tax returns Married persons. Amended tax returns    If you are considered married, you and your spouse can file a joint return or separate returns. Amended tax returns Considered married. Amended tax returns    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. Amended tax returns You are married and living together. Amended tax returns 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. Amended tax returns You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Amended tax returns You are separated under an interlocutory (not final) decree of divorce. Amended tax returns Same-sex marriage. Amended tax returns    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. Amended tax returns 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. Amended tax returns 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. Amended tax returns   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Amended tax returns S. Amended tax returns territories and possessions. Amended tax returns It means any domestic jurisdiction that has the legal authority to sanction marriages. Amended tax returns The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Amended tax returns   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Amended tax returns 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. Amended tax returns   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Amended tax returns gov. Amended tax returns Spouse died during the year. Amended tax returns    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Amended tax returns   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Amended tax returns For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Amended tax returns   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Amended tax returns Your deceased spouse's filing status is married filing separately for that year. Amended tax returns Married persons living apart. Amended tax returns    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. Amended tax returns If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Amended tax returns Also, your tax may be lower, and you may be able to claim the earned income credit. Amended tax returns See Head of Household , later. Amended tax returns Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Amended tax returns To determine your marital status, see Marital Status , earlier. Amended tax returns Widow(er). Amended tax returns    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Amended tax returns You may, however, be able to use another filing status that will give you a lower tax. Amended tax returns See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Amended tax returns How to file. Amended tax returns    You can file Form 1040. Amended tax returns If you have taxable income of less than $100,000, you may be able to file Form 1040A. Amended tax returns If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Amended tax returns If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Amended tax returns Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Amended tax returns 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. Amended tax returns On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Amended tax returns You can file a joint return even if one of you had no income or deductions. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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). Amended tax returns You can choose the method that gives the two of you the lower combined tax. Amended tax returns How to file. Amended tax returns    If you file as married filing jointly, you can use Form 1040. Amended tax returns If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Amended tax returns 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. Amended tax returns If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Amended tax returns Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Amended tax returns Spouse died. Amended tax returns    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. Amended tax returns See Spouse died during the year , under Married persons, earlier. Amended tax returns   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. Amended tax returns Divorced persons. Amended tax returns    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. Amended tax returns Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Amended tax returns Accounting period. Amended tax returns    Both of you must use the same accounting period, but you can use different accounting methods. Amended tax returns Joint responsibility. Amended tax returns    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amended tax returns This means that if one spouse does not pay the tax due, the other may have to. Amended tax returns Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Amended tax returns One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Amended tax returns   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. Amended tax returns Divorced taxpayer. Amended tax returns    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Amended tax returns 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. Amended tax returns Relief from joint responsibility. Amended tax returns    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. Amended tax returns You can ask for relief no matter how small the liability. Amended tax returns   There are three types of relief available. Amended tax returns Innocent spouse relief. Amended tax returns 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). Amended tax returns Equitable relief. Amended tax returns    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Amended tax returns Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Amended tax returns Signing a joint return. Amended tax returns    For a return to be considered a joint return, both spouses generally must sign the return. Amended tax returns Spouse died before signing. Amended tax returns    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Amended tax returns 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. Amended tax returns Spouse away from home. Amended tax returns    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. Amended tax returns Injury or disease prevents signing. Amended tax returns    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). Amended tax returns ” Be sure to also sign in the space provided for your signature. Amended tax returns Attach a dated statement, signed by you, to the return. Amended tax returns 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. Amended tax returns Signing as guardian of spouse. Amended tax returns    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Amended tax returns Spouse in combat zone. Amended tax returns    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. Amended tax returns Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Amended tax returns 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. Amended tax returns Other reasons spouse cannot sign. Amended tax returns    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). Amended tax returns Attach the power of attorney (or a copy of it) to your tax return. Amended tax returns You can use Form 2848. Amended tax returns Nonresident alien or dual-status alien. Amended tax returns    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Amended tax returns However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Amended tax returns S. Amended tax returns citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Amended tax returns If you do file a joint return, you and your spouse are both treated as U. Amended tax returns S. Amended tax returns residents for the entire tax year. Amended tax returns See chapter 1 of Publication 519. Amended tax returns Married Filing Separately You can choose married filing separately as your filing status if you are married. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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 ). Amended tax returns This can apply to you even if you are not divorced or legally separated. Amended tax returns 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. Amended tax returns The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Amended tax returns See Head of Household , later, for more information. Amended tax returns 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. Amended tax returns However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Amended tax returns This way you can make sure you are using the filing status that results in the lowest combined tax. Amended tax returns When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Amended tax returns How to file. Amended tax returns    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Amended tax returns 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. Amended tax returns   You can file Form 1040. Amended tax returns If your taxable income is less than $100,000, you may be able to file Form 1040A. Amended tax returns Select this filing status by checking the box on line 3 of either form. Amended tax returns Enter your spouse's full name and SSN or ITIN in the spaces provided. Amended tax returns 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. Amended tax returns Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Amended tax returns Special Rules If you choose married filing separately as your filing status, the following special rules apply. Amended tax returns Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Amended tax returns Your tax rate generally is higher than on a joint return. Amended tax returns Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Amended tax returns 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). Amended tax returns 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. Amended tax returns See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Amended tax returns You cannot take the earned income credit. Amended tax returns You cannot take the exclusion or credit for adoption expenses in most cases. Amended tax returns 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. Amended tax returns You cannot exclude any interest income from qualified U. Amended tax returns S. Amended tax returns savings bonds you used for higher education expenses. Amended tax returns 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. Amended tax returns 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. Amended tax returns Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amended tax returns If your spouse itemizes deductions, you cannot claim the standard deduction. Amended tax returns If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Amended tax returns Adjusted gross income (AGI) limits. Amended tax returns    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. Amended tax returns Individual retirement arrangements (IRAs). Amended tax returns    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. Amended tax returns Your deduction is reduced or eliminated if your income is more than a certain amount. Amended tax returns This amount is much lower for married individuals who file separately and lived together at any time during the year. Amended tax returns For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Amended tax returns Rental activity losses. Amended tax returns    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. Amended tax returns This is called a special allowance. Amended tax returns However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Amended tax returns 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. Amended tax returns See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Amended tax returns Community property states. Amended tax returns    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. Amended tax returns See Publication 555, Community Property. Amended tax returns 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. Amended tax returns You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Amended tax returns This does not include any extensions. Amended tax returns A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Amended tax returns 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. Amended tax returns Exception. Amended tax returns    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Amended tax returns The personal representative has 1 year from the due date (including extensions) of the return to make the change. Amended tax returns See Publication 559 for more information on filing income tax returns for a decedent. Amended tax returns Head of Household You may be able to file as head of household if you meet all the following requirements. Amended tax returns You are unmarried or considered unmarried on the last day of the year. Amended tax returns See Marital Status , earlier, and Considered Unmarried , later. Amended tax returns You paid more than half the cost of keeping up a home for the year. Amended tax returns A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Amended tax returns However, if the qualifying person is your dependent parent, he or she does not have to live with you. Amended tax returns See Special rule for parent , later, under Qualifying Person. Amended tax returns 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. Amended tax returns You will also receive a higher standard deduction than if you file as single or married filing separately. Amended tax returns How to file. Amended tax returns    If you file as head of household, you can use Form 1040. Amended tax returns If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amended tax returns Indicate your choice of this filing status by checking the box on line 4 of either form. Amended tax returns Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Amended tax returns Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Amended tax returns You are considered unmarried on the last day of the tax year if you meet all the following tests. Amended tax returns You file a separate return (defined earlier under Joint Return After Separate Returns ). Amended tax returns You paid more than half the cost of keeping up your home for the tax year. Amended tax returns Your spouse did not live in your home during the last 6 months of the tax year. Amended tax returns Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amended tax returns See Temporary absences , later. Amended tax returns Your home was the main home of your child, stepchild, or foster child for more than half the year. Amended tax returns (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Amended tax returns ) You must be able to claim an exemption for the child. Amended tax returns 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. Amended tax returns The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Amended tax returns 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. Amended tax returns See Publication 555 for more information. Amended tax returns Nonresident alien spouse. Amended tax returns    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. Amended tax returns However, your spouse is not a qualifying person for head of household purposes. Amended tax returns You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Amended tax returns Choice to treat spouse as resident. Amended tax returns    You are considered married if you choose to treat your spouse as a resident alien. Amended tax returns See chapter 1 of Publication 519. Amended tax returns 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. Amended tax returns You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Amended tax returns Worksheet 1. Amended tax returns 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. Amended tax returns Costs you include. Amended tax returns    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. Amended tax returns   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. Amended tax returns However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Amended tax returns Costs you do not include. Amended tax returns    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Amended tax returns 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. Amended tax returns Qualifying Person See Table 4 to see who is a qualifying person. Amended tax returns Any person not described in Table 4 is not a qualifying person. Amended tax returns Example 1—child. Amended tax returns Your unmarried son lived with you all year and was 18 years old at the end of the year. Amended tax returns 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. Amended tax returns 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. Amended tax returns Example 2—child who is not qualifying person. Amended tax returns 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. Amended tax returns Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Amended tax returns Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Amended tax returns As a result, he is not your qualifying person for head of household purposes. Amended tax returns Example 3—girlfriend. Amended tax returns Your girlfriend lived with you all year. Amended tax returns 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 . Amended tax returns See Table 4. Amended tax returns Example 4—girlfriend's child. Amended tax returns The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Amended tax returns 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). Amended tax returns As a result, he is not your qualifying person for head of household purposes. Amended tax returns Home of qualifying person. Amended tax returns    Generally, the qualifying person must live with you for more than half of the year. Amended tax returns Special rule for parent. Amended tax returns    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. Amended tax returns However, you must be able to claim an exemption for your father or mother. Amended tax returns 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. Amended tax returns   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. Amended tax returns Death or birth. Amended tax returns    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. Amended tax returns To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Amended tax returns Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Amended tax returns 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. Amended tax returns Example. Amended tax returns You are unmarried. Amended tax returns Your mother, for whom you can claim an exemption, lived in an apartment by herself. Amended tax returns She died on September 2. Amended tax returns The cost of the upkeep of her apartment for the year until her death was $6,000. Amended tax returns You paid $4,000 and your brother paid $2,000. Amended tax returns Your brother made no other payments towards your mother's support. Amended tax returns Your mother had no income. Amended tax returns 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. Amended tax returns Temporary absences. Amended tax returns    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. Amended tax returns It must be reasonable to assume the absent person will return to the home after the temporary absence. Amended tax returns You must continue to keep up the home during the absence. Amended tax returns Kidnapped child. Amended tax returns    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Amended tax returns You can claim head of household filing status if all the following statements are true. Amended tax returns 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. Amended tax returns In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amended tax returns You would have qualified for head of household filing status if the child had not been kidnapped. Amended tax returns   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. Amended tax returns 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. Amended tax returns The year of death is the last year for which you can file jointly with your deceased spouse. Amended tax returns See Married Filing Jointly , earlier. Amended tax returns 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. Amended tax returns 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. Amended tax returns The rules for using this filing status are explained in detail here. Amended tax returns This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Amended tax returns It does not entitle you to file a joint return. Amended tax returns How to file. Amended tax returns    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Amended tax returns If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amended tax returns Check the box on line 5 of either form. Amended tax returns Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amended tax returns Table 4. Amended tax returns 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. Amended tax returns IF the person is your . Amended tax returns . Amended tax returns . Amended tax returns   AND . Amended tax returns . Amended tax returns . Amended tax returns   THEN that person is . Amended tax returns . Amended tax returns . Amended tax returns 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. Amended tax returns   he or she is married and you can claim an exemption for him or her   a qualifying person. Amended tax returns   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Amended tax returns 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Amended tax returns 6   you cannot claim an exemption for him or her   not a qualifying person. Amended tax returns qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Amended tax returns   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. Amended tax returns   he or she did not live with you more than half the year   not a qualifying person. Amended tax returns   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. Amended tax returns   you cannot claim an exemption for him or her   not a qualifying person. Amended tax returns 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amended tax returns 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Amended tax returns 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. Amended tax returns 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. Amended tax returns 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. Amended tax returns 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Amended tax returns 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amended tax returns See Multiple Support Agreement . Amended tax returns 6 See Special rule for parent . Amended tax returns Eligibility rules. Amended tax returns    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Amended tax returns You were entitled to file a joint return with your spouse for the year your spouse died. Amended tax returns It does not matter whether you actually filed a joint return. Amended tax returns Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amended tax returns You have a child or stepchild for whom you can claim an exemption. Amended tax returns This does not include a foster child. Amended tax returns This child lived in your home all year, except for temporary absences. Amended tax returns See Temporary absences , earlier, under Head of Household. Amended tax returns There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Amended tax returns You paid more than half the cost of keeping up a home for the year. Amended tax returns See Keeping Up a Home , earlier, under Head of Household. Amended tax returns Example. Amended tax returns John's wife died in 2011. Amended tax returns John has not remarried. Amended tax returns 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. Amended tax returns For 2011 he was entitled to file a joint return for himself and his deceased wife. Amended tax returns For 2012 and 2013, he can file as a qualifying widower with a dependent child. Amended tax returns After 2013, he can file as head of household if he qualifies. Amended tax returns Death or birth. Amended tax returns    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. Amended tax returns 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. Amended tax returns Kidnapped child. Amended tax returns    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. Amended tax returns You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Amended tax returns 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. Amended tax returns In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amended tax returns You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Amended tax returns As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Amended tax returns Exemptions Exemptions reduce your taxable income. Amended tax returns You can deduct $3,900 for each exemption you claim in 2013. Amended tax returns If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Amended tax returns But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Amended tax returns See Phaseout of Exemptions , later. Amended tax returns Types of exemptions. Amended tax returns    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). Amended tax returns While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Amended tax returns Dependent cannot claim a personal exemption. Amended tax returns    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. Amended tax returns How to claim exemptions. Amended tax returns    How you claim an exemption on your tax return depends on which form you file. Amended tax returns Form 1040EZ filers. Amended tax returns    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Amended tax returns Form 1040A filers. Amended tax returns    If you file Form 1040A, complete lines 6a through 6d. Amended tax returns The total number of exemptions you can claim is the total in the box on line 6d. Amended tax returns Also complete line 26. Amended tax returns Form 1040 filers. Amended tax returns    If you file Form 1040, complete lines 6a through 6d. Amended tax returns The total number of exemptions you can claim is the total in the box on line 6d. Amended tax returns Also complete line 42. Amended tax returns If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Amended tax returns U. Amended tax returns S. Amended tax returns citizen or resident alien. Amended tax returns    If you are a U. Amended tax returns S. Amended tax returns citizen, U. Amended tax returns S. Amended tax returns resident alien, U. Amended tax returns S. Amended tax returns national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Amended tax returns Nonresident aliens. Amended tax returns    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. Amended tax returns You cannot claim exemptions for a spouse or dependents. Amended tax returns   These restrictions do not apply if you are a nonresident alien married to a U. Amended tax returns S. Amended tax returns citizen or resident alien and have chosen to be treated as a resident of the United States. Amended tax returns More information. Amended tax returns    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Amended tax returns Dual-status taxpayers. Amended tax returns    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. Amended tax returns Personal Exemptions You are generally allowed one exemption for yourself. Amended tax returns If you are married, you may be allowed one exemption for your spouse. Amended tax returns These are called personal exemptions. Amended tax returns Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Amended tax returns 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. Amended tax returns Your Spouse's Exemption Your spouse is never considered your dependent. Amended tax returns Joint return. Amended tax returns    On a joint return, you can claim one exemption for yourself and one for your spouse. Amended tax returns Separate return. Amended tax returns    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. Amended tax returns This is true even if the other taxpayer does not actually claim your spouse as a dependent. Amended tax returns 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. Amended tax returns S. Amended tax returns tax purposes and satisfy the other conditions listed above. Amended tax returns Head of household. Amended tax returns    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. Amended tax returns   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. Amended tax returns Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Amended tax returns Death of spouse. Amended tax returns    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 . Amended tax returns 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 . Amended tax returns   If you remarried during the year, you cannot take an exemption for your deceased spouse. Amended tax returns   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. Amended tax returns If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Amended tax returns Divorced or separated spouse. Amended tax returns    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Amended tax returns This rule applies even if you provided all of your former spouse's support. Amended tax returns Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Amended tax returns You can claim an exemption for a dependent even if your dependent files a return. Amended tax returns The term “dependent” means: A qualifying child, or A qualifying relative. Amended tax returns The terms “ qualifying child ” and “ qualifying relative ” are defined later. Amended tax returns You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Amended tax returns Dependent taxpayer test. Amended tax returns Joint return test. Amended tax returns Citizen or resident test. Amended tax returns These three tests are explained in detail later. Amended tax returns All the requirements for claiming an exemption for a dependent are summarized in Table 5. Amended tax returns Table 5. Amended tax returns Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Amended tax returns For details, see the rest of this publication. Amended tax returns You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Amended tax returns   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. Amended tax returns   You cannot claim a person as a dependent unless that person is a U. Amended tax returns S. Amended tax returns citizen, U. Amended tax returns S. Amended tax returns resident alien, U. Amended tax returns S. Amended tax returns national, or a resident of Canada or Mexico. Amended tax returns 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Amended tax returns   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. Amended tax returns   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. Amended tax returns   The child must have lived with you for more than half of the year. Amended tax returns 2  The child must not have provided more than half of his or her own support for the year. Amended tax returns   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). Amended tax returns  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. Amended tax returns 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. Amended tax returns The person cannot be your qualifying child or the qualifying child of any other taxpayer. Amended tax returns   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). Amended tax returns   The person's gross income for the year must be less than $3,900. Amended tax returns 3  You must provide more than half of the person's total support for the year. Amended tax returns 4  1 There is an exception for certain adopted children. Amended tax returns 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. Amended tax returns 3 There is an exception if the person is disabled and has income from a sheltered workshop. Amended tax returns 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amended tax returns Dependent not allowed a personal exemption. Amended tax returns 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. Amended tax returns This is true even if you do not claim the dependent's exemption on your return. Amended tax returns 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. Amended tax returns Housekeepers, maids, or servants. Amended tax returns    If these people work for you, you cannot claim exemptions for them. Amended tax returns Child tax credit. Amended tax returns    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. Amended tax returns For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Amended tax returns Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Amended tax returns Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Amended tax returns 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. Amended tax returns Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Amended tax returns Exception. Amended tax returns    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. Amended tax returns Example 1—child files joint return. Amended tax returns You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amended tax returns He earned $25,000 for the year. Amended tax returns The couple files a joint return. Amended tax returns You cannot take an exemption for your daughter. Amended tax returns Example 2—child files joint return only as claim for refund of withheld tax. Amended tax returns Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amended tax returns Neither is required to file a tax return. Amended tax returns They do not have a child. Amended tax returns Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Amended tax returns 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. Amended tax returns You can claim exemptions for each of them if all the other tests to do so are met. Amended tax returns Example 3—child files joint return to claim American opportunity credit. Amended tax returns The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amended tax returns He and his wife are not required to file a tax return. Amended tax returns However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amended tax returns 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