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Efile 1040x Online

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Efile 1040x Online

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

As part of its comprehensive identity theft strategy, the IRS is expanding the law enforcement assistance pilot program designed to help law enforcement obtain tax return data vital to their local efforts in investigating and prosecuting specific cases of identity theft. In addition to the initial State of Florida, this pilot program is expanding to work with law enforcement in eight additional states: Alabama, California, Georgia, New Jersey, New York, Oklahoma, Pennsylvania and Texas.

The IRS launched the initial pilot in Florida in April of 2012.  Over 750 waiver requests have been received through October from roughly 50 state and local law enforcement agencies in Florida participating in the pilot. 

Under the pilot program, state and local law enforcement officials with evidence of identity theft involving fraudulently filed federal tax returns will be able to have identity theft victims complete a special IRS disclosure form. Taxpayers must give their permission for the IRS to provide law enforcement with the returns submitted using their Social Security number. Law enforcement officials will need to contact the identity theft victims in order to request and secure the victims' consent for disclosure of the records. In certain instances, the IRS will assist law enforcement in locating taxpayers and soliciting their consent.

Law enforcement would then submit a disclosure authorization form, which the IRS created solely for use by victims of identity theft for this pilot program, to the Criminal Investigation (CI) Division of the IRS, along with a copy of the police report and the IRS Identity Theft Affidavit if available. It is important that identity theft victims still submit the original copy of the IRS Identity Theft Affidavit to the IRS according to the instructions on the back of the form that fit their specific circumstances.

Federal law imposes restrictions on sharing of taxpayer information, including information that can be shared with state and local law enforcement.  This program allows taxpayers the option to permit information to be shared with state and local law enforcement specifically to assist law enforcement officials with their efforts in pursuing identity theft perpetrators.  During this expanded pilot program, the IRS will process the disclosure forms received and forward the documentation to the law enforcement officer who requested the documents. The documents will not be sent directly to the taxpayer. However, the IRS will continue to work directly with taxpayers to resolve their tax accounts as quickly as possible.

Law enforcement in the nine states in this pilot program who are interested in working with the IRS should contact their local IRS Criminal Investigation field office.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IRS comprehensive identity theft strategy comprises a dual effort, focusing both on fraud prevention and victim assistance. On the prevention side, this includes implementing new processes for handling returns, new filters to detect fraud, new initiatives to partner with stakeholders and a continued commitment to investigate the criminals who perpetrate these crimes. As for victim assistance, the IRS is working to accelerate case resolution, provide more training for our employees who assist victims of identity theft, and increase outreach to and education of taxpayers so they can prevent and resolve tax-related identity theft issues quickly.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the IRS Identity Theft Protection page on the IRS website.

Page Last Reviewed or Updated: 06-Dec-2013

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Efile 1040x online Publication 515 - Additional Material Prev  Up  Next   Home   More Online Publications