Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Electronically File 2010 Taxes

1040ez 2012 FormFederal Income Tax Form 1040xAmended 1040ez1040 Ez 2011How To File 1040 Ez Form OnlineTurbotax 2012 State TaxesFree Tax Software 2011 Download2011 E File1040x FormWww Hrblock Com W2Irs Form 1040ez Tax TablesHow To File Tax Extensions Online1040x Amendment FormFree 1040x Filing OnlineIrs Form 1040ez 20141040 Ez EfileTaxact Amend 2010 ReturnState ReturnMyfreetaxes 2013Free Tax Preparation ServicesForm 1040nr2011 Federal Tax FormsHow To Do An Amended Tax ReturnFree Turbo Tax Filing 2012Turbo Tax For 2012 Sign InFree Tax Software Online10 40 Ez Form 2012Amending A Tax Return2011 Tax Form 1040ezForm 1040xHow To File 1040nrWho Can File 1040ezHow To Amend My 2010 Tax ReturnFederal Tax Amendment FormWww Irs Gov Form1040ezFile Taxes For FreeIrs Free Tax FilingH&r Block Amended Tax ReturnHow Much Does It Cost To Do State Taxes On Turbotax2011 Tax File

Electronically File 2010 Taxes

Electronically file 2010 taxes Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Electronically file 2010 taxes 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. Electronically file 2010 taxes Form 1040A filers. Electronically file 2010 taxes Form 1040 filers. Electronically file 2010 taxes More information. Electronically file 2010 taxes Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Electronically file 2010 taxes Taxpayer identification numbers for aliens. Electronically file 2010 taxes Taxpayer identification numbers for adoptees. Electronically file 2010 taxes 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. Electronically file 2010 taxes S. Electronically file 2010 taxes 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. Electronically file 2010 taxes For details, see Table 1 and Table 2. Electronically file 2010 taxes You also must file if one of the situations described in Table 3 applies. Electronically file 2010 taxes The filing requirements apply even if you owe no tax. Electronically file 2010 taxes Table 1. Electronically file 2010 taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes AND at the end of 2013 you were. Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes * THEN file a return if your gross income was at least. Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes ** 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. Electronically file 2010 taxes ** 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). Electronically file 2010 taxes 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). Electronically file 2010 taxes 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. Electronically file 2010 taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Electronically file 2010 taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Electronically file 2010 taxes 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. Electronically file 2010 taxes *** 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. Electronically file 2010 taxes You may have to pay a penalty if you are required to file a return but fail to do so. Electronically file 2010 taxes If you willfully fail to file a return, you may be subject to criminal prosecution. Electronically file 2010 taxes For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Electronically file 2010 taxes Gross income. Electronically file 2010 taxes    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Electronically file 2010 taxes 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. Electronically file 2010 taxes For a list of community property states, see Community property states under Married Filing Separately, later. Electronically file 2010 taxes Self-employed persons. Electronically file 2010 taxes    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. Electronically file 2010 taxes 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. Electronically file 2010 taxes In either case, you must add any income from investments and from incidental or outside operations or sources. Electronically file 2010 taxes    You must file Form 1040 if you owe any self-employment tax. Electronically file 2010 taxes Filing status. Electronically file 2010 taxes    Your filing status generally depends on whether you are single or married. Electronically file 2010 taxes Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Electronically file 2010 taxes Filing status is discussed in detail later in this publication. Electronically file 2010 taxes Age. Electronically file 2010 taxes    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. Electronically file 2010 taxes For 2013, you are 65 or older if you were born before January 2, 1949. Electronically file 2010 taxes 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. Electronically file 2010 taxes Dependents should see Table 2 instead. Electronically file 2010 taxes Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Electronically file 2010 taxes You are the surviving spouse, executor, administrator, or legal representative. Electronically file 2010 taxes The decedent met the filing requirements described in this publication at the time of his or her death. Electronically file 2010 taxes For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Electronically file 2010 taxes Table 2. Electronically file 2010 taxes 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Electronically file 2010 taxes If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Electronically file 2010 taxes  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Electronically file 2010 taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Electronically file 2010 taxes Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Electronically file 2010 taxes Gross income is the total of your unearned and earned income. Electronically file 2010 taxes If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Electronically file 2010 taxes For details, see Exemptions for Dependents. Electronically file 2010 taxes Single dependents—Were you either age 65 or older or blind? □ No. Electronically file 2010 taxes You must file a return if any of the following apply. Electronically file 2010 taxes Your unearned income was more than $1,000. Electronically file 2010 taxes Your earned income was more than $6,100. Electronically file 2010 taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Electronically file 2010 taxes     □ Yes. Electronically file 2010 taxes You must file a return if any of the following apply. Electronically file 2010 taxes Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Electronically file 2010 taxes Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Electronically file 2010 taxes 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). Electronically file 2010 taxes     Married dependents—Were you either age 65 or older or blind? □ No. Electronically file 2010 taxes You must file a return if any of the following apply. Electronically file 2010 taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Electronically file 2010 taxes Your unearned income was more than $1,000. Electronically file 2010 taxes Your earned income was more than $6,100. Electronically file 2010 taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Electronically file 2010 taxes     □ Yes. Electronically file 2010 taxes You must file a return if any of the following apply. Electronically file 2010 taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Electronically file 2010 taxes Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Electronically file 2010 taxes Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Electronically file 2010 taxes 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). Electronically file 2010 taxes     U. Electronically file 2010 taxes S. Electronically file 2010 taxes 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. Electronically file 2010 taxes For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Electronically file 2010 taxes S. Electronically file 2010 taxes Citizens and Resident Aliens Abroad. Electronically file 2010 taxes Residents of Puerto Rico If you are a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax return for any year in which you meet the income requirements. Electronically file 2010 taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Electronically file 2010 taxes If you are a bona fide resident of Puerto Rico for the whole year, your U. Electronically file 2010 taxes S. Electronically file 2010 taxes gross income does not include income from sources within Puerto Rico. Electronically file 2010 taxes It does, however, include any income you received for your services as an employee of the United States or any U. Electronically file 2010 taxes S. Electronically file 2010 taxes agency. Electronically file 2010 taxes If you receive income from Puerto Rican sources that is not subject to U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax return. Electronically file 2010 taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. Electronically file 2010 taxes S. Electronically file 2010 taxes Possessions. Electronically file 2010 taxes Individuals With Income From U. Electronically file 2010 taxes S. Electronically file 2010 taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Electronically file 2010 taxes S. Electronically file 2010 taxes Virgin Islands, special rules may apply when determining whether you must file a U. Electronically file 2010 taxes S. Electronically file 2010 taxes federal income tax return. Electronically file 2010 taxes In addition, you may have to file a return with the individual possession government. Electronically file 2010 taxes See Publication 570 for more information. Electronically file 2010 taxes Dependents A person who is a dependent may still have to file a return. Electronically file 2010 taxes It depends on his or her earned income, unearned income, and gross income. Electronically file 2010 taxes For details, see Table 2. Electronically file 2010 taxes A dependent must also file if one of the situations described in Table 3 applies. Electronically file 2010 taxes Responsibility of parent. Electronically file 2010 taxes    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. Electronically file 2010 taxes 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. Electronically file 2010 taxes ” Earned income. Electronically file 2010 taxes    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Electronically file 2010 taxes 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. Electronically file 2010 taxes See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Electronically file 2010 taxes Child's earnings. Electronically file 2010 taxes    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Electronically file 2010 taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Electronically file 2010 taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. Electronically file 2010 taxes Unearned income. Electronically file 2010 taxes    Unearned income includes income such as interest, dividends, and capital gains. Electronically file 2010 taxes Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Electronically file 2010 taxes Election to report child's unearned income on parent's return. Electronically file 2010 taxes    You may be able to include your child's interest and dividend income on your tax return. Electronically file 2010 taxes If you do this, your child will not have to file a return. Electronically file 2010 taxes To make this election, all of the following conditions must be met. Electronically file 2010 taxes Your child was under age 19 (or under age 24 if a student) at the end of 2013. Electronically file 2010 taxes (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. Electronically file 2010 taxes 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. Electronically file 2010 taxes ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Electronically file 2010 taxes The interest and dividend income was less than $10,000. Electronically file 2010 taxes Your child is required to file a return for 2013 unless you make this election. Electronically file 2010 taxes Your child does not file a joint return for 2013. Electronically file 2010 taxes 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. Electronically file 2010 taxes No federal income tax was withheld from your child's income under the backup withholding rules. Electronically file 2010 taxes You are the parent whose return must be used when making the election to report your child's unearned income. Electronically file 2010 taxes   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Electronically file 2010 taxes 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. Electronically file 2010 taxes See Table 3 for those other situations when you must file. Electronically file 2010 taxes Table 3. Electronically file 2010 taxes 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. Electronically file 2010 taxes 1. Electronically file 2010 taxes You owe any special taxes, including any of the following. Electronically file 2010 taxes   a. Electronically file 2010 taxes Alternative minimum tax. Electronically file 2010 taxes (See Form 6251. Electronically file 2010 taxes )   b. Electronically file 2010 taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Electronically file 2010 taxes (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Electronically file 2010 taxes ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Electronically file 2010 taxes   c. Electronically file 2010 taxes 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). Electronically file 2010 taxes   d. Electronically file 2010 taxes 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. Electronically file 2010 taxes (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Electronically file 2010 taxes )   e. Electronically file 2010 taxes Household employment taxes. Electronically file 2010 taxes But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Electronically file 2010 taxes   f. Electronically file 2010 taxes Recapture taxes. Electronically file 2010 taxes (See the Form 1040 instructions for lines 44, 59b, and 60. Electronically file 2010 taxes ) 2. Electronically file 2010 taxes You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Electronically file 2010 taxes 3. Electronically file 2010 taxes You had net earnings from self-employment of at least $400. Electronically file 2010 taxes (See Schedule SE (Form 1040) and its instructions. Electronically file 2010 taxes ) 4. Electronically file 2010 taxes You had wages of $108. Electronically file 2010 taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Electronically file 2010 taxes (See Schedule SE (Form 1040) and its instructions. Electronically file 2010 taxes ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Electronically file 2010 taxes For example, you should file if one of the following applies. Electronically file 2010 taxes You had income tax withheld from your pay. Electronically file 2010 taxes You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Electronically file 2010 taxes You qualify for the earned income credit. Electronically file 2010 taxes See Publication 596, Earned Income Credit (EIC), for more information. Electronically file 2010 taxes You qualify for the additional child tax credit. Electronically file 2010 taxes See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Electronically file 2010 taxes You qualify for the refundable American opportunity education credit. Electronically file 2010 taxes See Form 8863, Education Credits. Electronically file 2010 taxes You qualify for the health coverage tax credit. Electronically file 2010 taxes For information about this credit, see Form 8885, Health Coverage Tax Credit. Electronically file 2010 taxes You qualify for the credit for federal tax on fuels. Electronically file 2010 taxes See Form 4136, Credit for Federal Tax Paid on Fuels. Electronically file 2010 taxes Form 1099-B received. Electronically file 2010 taxes    Even if you are not required to file a return, you should consider filing if all of the following apply. Electronically file 2010 taxes You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Electronically file 2010 taxes 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. Electronically file 2010 taxes Box 3 of Form 1099-B (or substitute statement) is blank. Electronically file 2010 taxes In this case, filing a return may keep you from getting a notice from the IRS. Electronically file 2010 taxes 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. Electronically file 2010 taxes You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Electronically file 2010 taxes There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Electronically file 2010 taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. Electronically file 2010 taxes Marital Status In general, your filing status depends on whether you are considered unmarried or married. Electronically file 2010 taxes Unmarried persons. Electronically file 2010 taxes    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. Electronically file 2010 taxes   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Electronically file 2010 taxes Divorced persons. Electronically file 2010 taxes    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Electronically file 2010 taxes Divorce and remarriage. Electronically file 2010 taxes    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. Electronically file 2010 taxes Annulled marriages. Electronically file 2010 taxes    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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Electronically file 2010 taxes 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. Electronically file 2010 taxes Head of household or qualifying widow(er) with dependent child. Electronically file 2010 taxes    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. Electronically file 2010 taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Electronically file 2010 taxes Married persons. Electronically file 2010 taxes    If you are considered married, you and your spouse can file a joint return or separate returns. Electronically file 2010 taxes Considered married. Electronically file 2010 taxes    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. Electronically file 2010 taxes You are married and living together. Electronically file 2010 taxes 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. Electronically file 2010 taxes You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Electronically file 2010 taxes You are separated under an interlocutory (not final) decree of divorce. Electronically file 2010 taxes Same-sex marriage. Electronically file 2010 taxes    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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Electronically file 2010 taxes S. Electronically file 2010 taxes territories and possessions. Electronically file 2010 taxes It means any domestic jurisdiction that has the legal authority to sanction marriages. Electronically file 2010 taxes The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Electronically file 2010 taxes   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Electronically file 2010 taxes 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. Electronically file 2010 taxes   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Electronically file 2010 taxes gov. Electronically file 2010 taxes Spouse died during the year. Electronically file 2010 taxes    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Electronically file 2010 taxes   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Electronically file 2010 taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Electronically file 2010 taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Electronically file 2010 taxes Your deceased spouse's filing status is married filing separately for that year. Electronically file 2010 taxes Married persons living apart. Electronically file 2010 taxes    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. Electronically file 2010 taxes If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Electronically file 2010 taxes Also, your tax may be lower, and you may be able to claim the earned income credit. Electronically file 2010 taxes See Head of Household , later. Electronically file 2010 taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Electronically file 2010 taxes To determine your marital status, see Marital Status , earlier. Electronically file 2010 taxes Widow(er). Electronically file 2010 taxes    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Electronically file 2010 taxes You may, however, be able to use another filing status that will give you a lower tax. Electronically file 2010 taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Electronically file 2010 taxes How to file. Electronically file 2010 taxes    You can file Form 1040. Electronically file 2010 taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. Electronically file 2010 taxes If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Electronically file 2010 taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Electronically file 2010 taxes Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Electronically file 2010 taxes 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. Electronically file 2010 taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Electronically file 2010 taxes You can file a joint return even if one of you had no income or deductions. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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). Electronically file 2010 taxes You can choose the method that gives the two of you the lower combined tax. Electronically file 2010 taxes How to file. Electronically file 2010 taxes    If you file as married filing jointly, you can use Form 1040. Electronically file 2010 taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Electronically file 2010 taxes 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. Electronically file 2010 taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Electronically file 2010 taxes Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Electronically file 2010 taxes Spouse died. Electronically file 2010 taxes    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. Electronically file 2010 taxes See Spouse died during the year , under Married persons, earlier. Electronically file 2010 taxes   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. Electronically file 2010 taxes Divorced persons. Electronically file 2010 taxes    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. Electronically file 2010 taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Electronically file 2010 taxes Accounting period. Electronically file 2010 taxes    Both of you must use the same accounting period, but you can use different accounting methods. Electronically file 2010 taxes Joint responsibility. Electronically file 2010 taxes    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Electronically file 2010 taxes This means that if one spouse does not pay the tax due, the other may have to. Electronically file 2010 taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Electronically file 2010 taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Electronically file 2010 taxes   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. Electronically file 2010 taxes Divorced taxpayer. Electronically file 2010 taxes    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Electronically file 2010 taxes 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. Electronically file 2010 taxes Relief from joint responsibility. Electronically file 2010 taxes    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. Electronically file 2010 taxes You can ask for relief no matter how small the liability. Electronically file 2010 taxes   There are three types of relief available. Electronically file 2010 taxes Innocent spouse relief. Electronically file 2010 taxes 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). Electronically file 2010 taxes Equitable relief. Electronically file 2010 taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Electronically file 2010 taxes Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Electronically file 2010 taxes Signing a joint return. Electronically file 2010 taxes    For a return to be considered a joint return, both spouses generally must sign the return. Electronically file 2010 taxes Spouse died before signing. Electronically file 2010 taxes    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Electronically file 2010 taxes 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. Electronically file 2010 taxes Spouse away from home. Electronically file 2010 taxes    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. Electronically file 2010 taxes Injury or disease prevents signing. Electronically file 2010 taxes    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). Electronically file 2010 taxes ” Be sure to also sign in the space provided for your signature. Electronically file 2010 taxes Attach a dated statement, signed by you, to the return. Electronically file 2010 taxes 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. Electronically file 2010 taxes Signing as guardian of spouse. Electronically file 2010 taxes    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Electronically file 2010 taxes Spouse in combat zone. Electronically file 2010 taxes    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. Electronically file 2010 taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Electronically file 2010 taxes 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. Electronically file 2010 taxes Other reasons spouse cannot sign. Electronically file 2010 taxes    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). Electronically file 2010 taxes Attach the power of attorney (or a copy of it) to your tax return. Electronically file 2010 taxes You can use Form 2848. Electronically file 2010 taxes Nonresident alien or dual-status alien. Electronically file 2010 taxes    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Electronically file 2010 taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Electronically file 2010 taxes If you do file a joint return, you and your spouse are both treated as U. Electronically file 2010 taxes S. Electronically file 2010 taxes residents for the entire tax year. Electronically file 2010 taxes See chapter 1 of Publication 519. Electronically file 2010 taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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 ). Electronically file 2010 taxes This can apply to you even if you are not divorced or legally separated. Electronically file 2010 taxes 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. Electronically file 2010 taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Electronically file 2010 taxes See Head of Household , later, for more information. Electronically file 2010 taxes 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. Electronically file 2010 taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Electronically file 2010 taxes This way you can make sure you are using the filing status that results in the lowest combined tax. Electronically file 2010 taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Electronically file 2010 taxes How to file. Electronically file 2010 taxes    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Electronically file 2010 taxes 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. Electronically file 2010 taxes   You can file Form 1040. Electronically file 2010 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Electronically file 2010 taxes Select this filing status by checking the box on line 3 of either form. Electronically file 2010 taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. Electronically file 2010 taxes 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. Electronically file 2010 taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Electronically file 2010 taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. Electronically file 2010 taxes Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Electronically file 2010 taxes Your tax rate generally is higher than on a joint return. Electronically file 2010 taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Electronically file 2010 taxes 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). Electronically file 2010 taxes 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. Electronically file 2010 taxes See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Electronically file 2010 taxes You cannot take the earned income credit. Electronically file 2010 taxes You cannot take the exclusion or credit for adoption expenses in most cases. Electronically file 2010 taxes 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. Electronically file 2010 taxes You cannot exclude any interest income from qualified U. Electronically file 2010 taxes S. Electronically file 2010 taxes savings bonds you used for higher education expenses. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Electronically file 2010 taxes If your spouse itemizes deductions, you cannot claim the standard deduction. Electronically file 2010 taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Electronically file 2010 taxes Adjusted gross income (AGI) limits. Electronically file 2010 taxes    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. Electronically file 2010 taxes Individual retirement arrangements (IRAs). Electronically file 2010 taxes    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. Electronically file 2010 taxes Your deduction is reduced or eliminated if your income is more than a certain amount. Electronically file 2010 taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. Electronically file 2010 taxes For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Electronically file 2010 taxes Rental activity losses. Electronically file 2010 taxes    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. Electronically file 2010 taxes This is called a special allowance. Electronically file 2010 taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Electronically file 2010 taxes 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. Electronically file 2010 taxes See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Electronically file 2010 taxes Community property states. Electronically file 2010 taxes    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. Electronically file 2010 taxes See Publication 555, Community Property. Electronically file 2010 taxes 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. Electronically file 2010 taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Electronically file 2010 taxes This does not include any extensions. Electronically file 2010 taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Electronically file 2010 taxes 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. Electronically file 2010 taxes Exception. Electronically file 2010 taxes    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Electronically file 2010 taxes The personal representative has 1 year from the due date (including extensions) of the return to make the change. Electronically file 2010 taxes See Publication 559 for more information on filing income tax returns for a decedent. Electronically file 2010 taxes Head of Household You may be able to file as head of household if you meet all the following requirements. Electronically file 2010 taxes You are unmarried or considered unmarried on the last day of the year. Electronically file 2010 taxes See Marital Status , earlier, and Considered Unmarried , later. Electronically file 2010 taxes You paid more than half the cost of keeping up a home for the year. Electronically file 2010 taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Electronically file 2010 taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. Electronically file 2010 taxes See Special rule for parent , later, under Qualifying Person. Electronically file 2010 taxes 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. Electronically file 2010 taxes You will also receive a higher standard deduction than if you file as single or married filing separately. Electronically file 2010 taxes How to file. Electronically file 2010 taxes    If you file as head of household, you can use Form 1040. Electronically file 2010 taxes If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Electronically file 2010 taxes Indicate your choice of this filing status by checking the box on line 4 of either form. Electronically file 2010 taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Electronically file 2010 taxes Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Electronically file 2010 taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. Electronically file 2010 taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). Electronically file 2010 taxes You paid more than half the cost of keeping up your home for the tax year. Electronically file 2010 taxes Your spouse did not live in your home during the last 6 months of the tax year. Electronically file 2010 taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Electronically file 2010 taxes See Temporary absences , later. Electronically file 2010 taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Electronically file 2010 taxes (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Electronically file 2010 taxes ) You must be able to claim an exemption for the child. Electronically file 2010 taxes 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. Electronically file 2010 taxes The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Electronically file 2010 taxes 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. Electronically file 2010 taxes See Publication 555 for more information. Electronically file 2010 taxes Nonresident alien spouse. Electronically file 2010 taxes    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. Electronically file 2010 taxes However, your spouse is not a qualifying person for head of household purposes. Electronically file 2010 taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Electronically file 2010 taxes Choice to treat spouse as resident. Electronically file 2010 taxes    You are considered married if you choose to treat your spouse as a resident alien. Electronically file 2010 taxes See chapter 1 of Publication 519. Electronically file 2010 taxes 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. Electronically file 2010 taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Electronically file 2010 taxes Worksheet 1. Electronically file 2010 taxes 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. Electronically file 2010 taxes Costs you include. Electronically file 2010 taxes    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. Electronically file 2010 taxes   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. Electronically file 2010 taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Electronically file 2010 taxes Costs you do not include. Electronically file 2010 taxes    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Electronically file 2010 taxes 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. Electronically file 2010 taxes Qualifying Person See Table 4 to see who is a qualifying person. Electronically file 2010 taxes Any person not described in Table 4 is not a qualifying person. Electronically file 2010 taxes Example 1—child. Electronically file 2010 taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes Example 2—child who is not qualifying person. Electronically file 2010 taxes 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. Electronically file 2010 taxes Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Electronically file 2010 taxes Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Electronically file 2010 taxes As a result, he is not your qualifying person for head of household purposes. Electronically file 2010 taxes Example 3—girlfriend. Electronically file 2010 taxes Your girlfriend lived with you all year. Electronically file 2010 taxes 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 . Electronically file 2010 taxes See Table 4. Electronically file 2010 taxes Example 4—girlfriend's child. Electronically file 2010 taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Electronically file 2010 taxes 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). Electronically file 2010 taxes As a result, he is not your qualifying person for head of household purposes. Electronically file 2010 taxes Home of qualifying person. Electronically file 2010 taxes    Generally, the qualifying person must live with you for more than half of the year. Electronically file 2010 taxes Special rule for parent. Electronically file 2010 taxes    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. Electronically file 2010 taxes However, you must be able to claim an exemption for your father or mother. Electronically file 2010 taxes 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. Electronically file 2010 taxes   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. Electronically file 2010 taxes Death or birth. Electronically file 2010 taxes    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. Electronically file 2010 taxes To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Electronically file 2010 taxes Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Electronically file 2010 taxes 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. Electronically file 2010 taxes Example. Electronically file 2010 taxes You are unmarried. Electronically file 2010 taxes Your mother, for whom you can claim an exemption, lived in an apartment by herself. Electronically file 2010 taxes She died on September 2. Electronically file 2010 taxes The cost of the upkeep of her apartment for the year until her death was $6,000. Electronically file 2010 taxes You paid $4,000 and your brother paid $2,000. Electronically file 2010 taxes Your brother made no other payments towards your mother's support. Electronically file 2010 taxes Your mother had no income. Electronically file 2010 taxes 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. Electronically file 2010 taxes Temporary absences. Electronically file 2010 taxes    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. Electronically file 2010 taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. Electronically file 2010 taxes You must continue to keep up the home during the absence. Electronically file 2010 taxes Kidnapped child. Electronically file 2010 taxes    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Electronically file 2010 taxes You can claim head of household filing status if all the following statements are true. Electronically file 2010 taxes 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. Electronically file 2010 taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Electronically file 2010 taxes You would have qualified for head of household filing status if the child had not been kidnapped. Electronically file 2010 taxes   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. Electronically file 2010 taxes 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. Electronically file 2010 taxes The year of death is the last year for which you can file jointly with your deceased spouse. Electronically file 2010 taxes See Married Filing Jointly , earlier. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes The rules for using this filing status are explained in detail here. Electronically file 2010 taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Electronically file 2010 taxes It does not entitle you to file a joint return. Electronically file 2010 taxes How to file. Electronically file 2010 taxes    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Electronically file 2010 taxes If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Electronically file 2010 taxes Check the box on line 5 of either form. Electronically file 2010 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Electronically file 2010 taxes Table 4. Electronically file 2010 taxes 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. Electronically file 2010 taxes IF the person is your . Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes   AND . Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes   THEN that person is . Electronically file 2010 taxes . Electronically file 2010 taxes . Electronically file 2010 taxes 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. Electronically file 2010 taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. Electronically file 2010 taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Electronically file 2010 taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Electronically file 2010 taxes 6   you cannot claim an exemption for him or her   not a qualifying person. Electronically file 2010 taxes qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Electronically file 2010 taxes   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. Electronically file 2010 taxes   he or she did not live with you more than half the year   not a qualifying person. Electronically file 2010 taxes   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. Electronically file 2010 taxes   you cannot claim an exemption for him or her   not a qualifying person. Electronically file 2010 taxes 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Electronically file 2010 taxes 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 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. Electronically file 2010 taxes 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Electronically file 2010 taxes 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Electronically file 2010 taxes See Multiple Support Agreement . Electronically file 2010 taxes 6 See Special rule for parent . Electronically file 2010 taxes Eligibility rules. Electronically file 2010 taxes    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Electronically file 2010 taxes You were entitled to file a joint return with your spouse for the year your spouse died. Electronically file 2010 taxes It does not matter whether you actually filed a joint return. Electronically file 2010 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Electronically file 2010 taxes You have a child or stepchild for whom you can claim an exemption. Electronically file 2010 taxes This does not include a foster child. Electronically file 2010 taxes This child lived in your home all year, except for temporary absences. Electronically file 2010 taxes See Temporary absences , earlier, under Head of Household. Electronically file 2010 taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Electronically file 2010 taxes You paid more than half the cost of keeping up a home for the year. Electronically file 2010 taxes See Keeping Up a Home , earlier, under Head of Household. Electronically file 2010 taxes Example. Electronically file 2010 taxes John's wife died in 2011. Electronically file 2010 taxes John has not remarried. Electronically file 2010 taxes 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. Electronically file 2010 taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. Electronically file 2010 taxes For 2012 and 2013, he can file as a qualifying widower with a dependent child. Electronically file 2010 taxes After 2013, he can file as head of household if he qualifies. Electronically file 2010 taxes Death or birth. Electronically file 2010 taxes    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. Electronically file 2010 taxes 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. Electronically file 2010 taxes Kidnapped child. Electronically file 2010 taxes    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. Electronically file 2010 taxes You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Electronically file 2010 taxes 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. Electronically file 2010 taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Electronically file 2010 taxes You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Electronically file 2010 taxes As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Electronically file 2010 taxes Exemptions Exemptions reduce your taxable income. Electronically file 2010 taxes You can deduct $3,900 for each exemption you claim in 2013. Electronically file 2010 taxes If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Electronically file 2010 taxes But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Electronically file 2010 taxes See Phaseout of Exemptions , later. Electronically file 2010 taxes Types of exemptions. Electronically file 2010 taxes    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). Electronically file 2010 taxes While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Electronically file 2010 taxes Dependent cannot claim a personal exemption. Electronically file 2010 taxes    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. Electronically file 2010 taxes How to claim exemptions. Electronically file 2010 taxes    How you claim an exemption on your tax return depends on which form you file. Electronically file 2010 taxes Form 1040EZ filers. Electronically file 2010 taxes    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Electronically file 2010 taxes Form 1040A filers. Electronically file 2010 taxes    If you file Form 1040A, complete lines 6a through 6d. Electronically file 2010 taxes The total number of exemptions you can claim is the total in the box on line 6d. Electronically file 2010 taxes Also complete line 26. Electronically file 2010 taxes Form 1040 filers. Electronically file 2010 taxes    If you file Form 1040, complete lines 6a through 6d. Electronically file 2010 taxes The total number of exemptions you can claim is the total in the box on line 6d. Electronically file 2010 taxes Also complete line 42. Electronically file 2010 taxes If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Electronically file 2010 taxes U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident alien. Electronically file 2010 taxes    If you are a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen, U. Electronically file 2010 taxes S. Electronically file 2010 taxes resident alien, U. Electronically file 2010 taxes S. Electronically file 2010 taxes national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Electronically file 2010 taxes Nonresident aliens. Electronically file 2010 taxes    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. Electronically file 2010 taxes You cannot claim exemptions for a spouse or dependents. Electronically file 2010 taxes   These restrictions do not apply if you are a nonresident alien married to a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident alien and have chosen to be treated as a resident of the United States. Electronically file 2010 taxes More information. Electronically file 2010 taxes    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Electronically file 2010 taxes Dual-status taxpayers. Electronically file 2010 taxes    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. Electronically file 2010 taxes Personal Exemptions You are generally allowed one exemption for yourself. Electronically file 2010 taxes If you are married, you may be allowed one exemption for your spouse. Electronically file 2010 taxes These are called personal exemptions. Electronically file 2010 taxes Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Electronically file 2010 taxes 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. Electronically file 2010 taxes Your Spouse's Exemption Your spouse is never considered your dependent. Electronically file 2010 taxes Joint return. Electronically file 2010 taxes    On a joint return, you can claim one exemption for yourself and one for your spouse. Electronically file 2010 taxes Separate return. Electronically file 2010 taxes    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. Electronically file 2010 taxes This is true even if the other taxpayer does not actually claim your spouse as a dependent. Electronically file 2010 taxes 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. Electronically file 2010 taxes S. Electronically file 2010 taxes tax purposes and satisfy the other conditions listed above. Electronically file 2010 taxes Head of household. Electronically file 2010 taxes    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. Electronically file 2010 taxes   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. Electronically file 2010 taxes Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Electronically file 2010 taxes Death of spouse. Electronically file 2010 taxes    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 . Electronically file 2010 taxes 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 . Electronically file 2010 taxes   If you remarried during the year, you cannot take an exemption for your deceased spouse. Electronically file 2010 taxes   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. Electronically file 2010 taxes If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Electronically file 2010 taxes Divorced or separated spouse. Electronically file 2010 taxes    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Electronically file 2010 taxes This rule applies even if you provided all of your former spouse's support. Electronically file 2010 taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Electronically file 2010 taxes You can claim an exemption for a dependent even if your dependent files a return. Electronically file 2010 taxes The term “dependent” means: A qualifying child, or A qualifying relative. Electronically file 2010 taxes The terms “ qualifying child ” and “ qualifying relative ” are defined later. Electronically file 2010 taxes You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Electronically file 2010 taxes Dependent taxpayer test. Electronically file 2010 taxes Joint return test. Electronically file 2010 taxes Citizen or resident test. Electronically file 2010 taxes These three tests are explained in detail later. Electronically file 2010 taxes All the requirements for claiming an exemption for a dependent are summarized in Table 5. Electronically file 2010 taxes Table 5. Electronically file 2010 taxes Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Electronically file 2010 taxes For details, see the rest of this publication. Electronically file 2010 taxes You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Electronically file 2010 taxes   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. Electronically file 2010 taxes   You cannot claim a person as a dependent unless that person is a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen, U. Electronically file 2010 taxes S. Electronically file 2010 taxes resident alien, U. Electronically file 2010 taxes S. Electronically file 2010 taxes national, or a resident of Canada or Mexico. Electronically file 2010 taxes 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Electronically file 2010 taxes   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. Electronically file 2010 taxes   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. Electronically file 2010 taxes   The child must have lived with you for more than half of the year. Electronically file 2010 taxes 2  The child must not have provided more than half of his or her own support for the year. Electronically file 2010 taxes   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). Electronically file 2010 taxes  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. Electronically file 2010 taxes 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. Electronically file 2010 taxes The person cannot be your qualifying child or the qualifying child of any other taxpayer. Electronically file 2010 taxes   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). Electronically file 2010 taxes   The person's gross income for the year must be less than $3,900. Electronically file 2010 taxes 3  You must provide more than half of the person's total support for the year. Electronically file 2010 taxes 4  1 There is an exception for certain adopted children. Electronically file 2010 taxes 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. Electronically file 2010 taxes 3 There is an exception if the person is disabled and has income from a sheltered workshop. Electronically file 2010 taxes 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Electronically file 2010 taxes Dependent not allowed a personal exemption. Electronically file 2010 taxes 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. Electronically file 2010 taxes This is true even if you do not claim the dependent's exemption on your return. Electronically file 2010 taxes 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. Electronically file 2010 taxes Housekeepers, maids, or servants. Electronically file 2010 taxes    If these people work for you, you cannot claim exemptions for them. Electronically file 2010 taxes Child tax credit. Electronically file 2010 taxes    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. Electronically file 2010 taxes For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Electronically file 2010 taxes Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Electronically file 2010 taxes Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Electronically file 2010 taxes 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. Electronically file 2010 taxes Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Electronically file 2010 taxes Exception. Electronically file 2010 taxes    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. Electronically file 2010 taxes Example 1—child files joint return. Electronically file 2010 taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Electronically file 2010 taxes He earned $25,000 for the year. Electronically file 2010 taxes The couple files a joint return. Electronically file 2010 taxes You cannot take an exemption for your daughter. Electronically file 2010 taxes Example 2—child files joint return only as claim for refund of withheld tax. Electronically file 2010 taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Electronically file 2010 taxes Neither is required to file a tax return. Electronically file 2010 taxes They do not have a child. Electronically file 2010 taxes Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Electronically file 2010 taxes 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. Electronically file 2010 taxes You can claim exemptions for each of them if all the other tests to do so are met. Electronically file 2010 taxes Example 3—child files joint return to claim American opportunity credit. Electronically file 2010 taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Electronically file 2010 taxes He and his wife are not required to file a tax return. Electronically file 2010 taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Electronically file 2010 taxes 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
Español

U.S. Commission on International Religious Freedom

The U.S. Commission on International Religious Freedom reviews the facts and circumstances of violations of religious freedom internationally and to make policy recommendations to the President, the Secretary of State and Congress.

Contact the Agency or Department

Website: U.S. Commission on International Religious Freedom

E-mail:

Address: 800 North Capitol Street, NW
Suite 790

Washington, DC 20002

Phone Number: (202) 523-3240

The Electronically File 2010 Taxes

Electronically file 2010 taxes Publication 969 - Additional Material Prev  Up  Next   Home   More Online Publications