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File 2007 Taxes Free

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File 2007 Taxes Free

File 2007 taxes free Index A Affiliated corporations, Aircraft used by affiliated corporations. File 2007 taxes free Agri-biodiesel, defined, Agri-biodiesel. File 2007 taxes free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. File 2007 taxes free Alaska, Transportation between the continental U. File 2007 taxes free S. File 2007 taxes free and Alaska or Hawaii. File 2007 taxes free , Transportation within Alaska or Hawaii. File 2007 taxes free , Alaska and Hawaii. File 2007 taxes free Baggage, Excess baggage. File 2007 taxes free Bonus tickets, Bonus tickets. File 2007 taxes free Credits or refunds, Credits or refunds. File 2007 taxes free Exemptions, Exemptions. File 2007 taxes free Export, Exportation. File 2007 taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. File 2007 taxes free Hawaii, Transportation between the continental U. File 2007 taxes free S. File 2007 taxes free and Alaska or Hawaii. File 2007 taxes free , Transportation within Alaska or Hawaii. File 2007 taxes free , Alaska and Hawaii. File 2007 taxes free Helicopters, Certain helicopter uses. File 2007 taxes free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. File 2007 taxes free Package tours, Package tours. File 2007 taxes free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. File 2007 taxes free , Liability for tax. File 2007 taxes free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. File 2007 taxes free Travel agency, Liability for tax. File 2007 taxes free Uninterrupted international, Uninterrupted international air transportation. File 2007 taxes free Aircraft, Fixed-wing aircraft uses. File 2007 taxes free Affiliated corporations, Aircraft used by affiliated corporations. File 2007 taxes free Small planes, Small aircraft. File 2007 taxes free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. File 2007 taxes free 15). File 2007 taxes free Alaska Air transportation taxes, Transportation between the continental U. File 2007 taxes free S. File 2007 taxes free and Alaska or Hawaii. File 2007 taxes free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. File 2007 taxes free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. File 2007 taxes free Alternative fuel, defined, Other fuels. File 2007 taxes free American Red Cross, International organizations and the American Red Cross. File 2007 taxes free Answering service, Answering services. File 2007 taxes free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. File 2007 taxes free Approved terminal, defined, Approved terminal or refinery. File 2007 taxes free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. File 2007 taxes free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. File 2007 taxes free Blended taxable fuel, defined, Blended taxable fuel. File 2007 taxes free Blender, defined, Blender. File 2007 taxes free Blocked pump, Blocked pump. File 2007 taxes free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. File 2007 taxes free 11). File 2007 taxes free , Qualified blood collector organizations. File 2007 taxes free Boats, In a boat engaged in commercial fishing (No. File 2007 taxes free 4). File 2007 taxes free Bonus tickets, Bonus tickets. File 2007 taxes free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. File 2007 taxes free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. File 2007 taxes free Buses, In certain intercity and local buses (No. File 2007 taxes free 5). File 2007 taxes free , In a qualified local bus (No. File 2007 taxes free 6). File 2007 taxes free , In a school bus (No. File 2007 taxes free 7). File 2007 taxes free Tire tax, Qualifying intercity or local bus. File 2007 taxes free C Cellulosic biofuel, Cellulosic biofuel. File 2007 taxes free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. File 2007 taxes free Exemptions, Exemption from tax. File 2007 taxes free Producer, Coal Production, Coal production. File 2007 taxes free Selling price, Determining tonnage or selling price. File 2007 taxes free Tax rates, Tax rates. File 2007 taxes free Coin-operated telephones, Coin-operated telephones. File 2007 taxes free Comments, Comments and suggestions. File 2007 taxes free Commercial aviation, In commercial aviation (other than foreign trade). File 2007 taxes free Commercial fishing, In a boat engaged in commercial fishing (No. File 2007 taxes free 4). File 2007 taxes free Commercial waterway transportation, Commercial waterway transportation. File 2007 taxes free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. File 2007 taxes free Local telephone service, Local telephone service. File 2007 taxes free Local-only service, Local-only service. File 2007 taxes free Private communication service, Private communication service. File 2007 taxes free Teletypewriter exchange service, Teletypewriter exchange service. File 2007 taxes free Credit card purchases Aviation gasoline, Credit card purchases. File 2007 taxes free Gasoline, Credit card purchases. File 2007 taxes free Kerosene for use in aviation, Credit card purchases. File 2007 taxes free Undyed diesel fuel, Credit Card Purchases. File 2007 taxes free Undyed kerosene, Credit Card Purchases. File 2007 taxes free Credit or refund Gas guzzler tax, Credit or refund. File 2007 taxes free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. File 2007 taxes free Retail tax, Credits or refunds. File 2007 taxes free Tire tax, Credit or refund. File 2007 taxes free Vaccines, Credit or refund. File 2007 taxes free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. File 2007 taxes free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. File 2007 taxes free Enterer, defined, Enterer. File 2007 taxes free Entry, defined, Entry. File 2007 taxes free Environmental taxes Credit or refund, Credits or refunds. File 2007 taxes free Exceptions, Exceptions. File 2007 taxes free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. File 2007 taxes free Exempt communication services American Red Cross, International organizations and the American Red Cross. File 2007 taxes free Answering service, Answering services. File 2007 taxes free Coin-operated telephones, Coin-operated telephones. File 2007 taxes free Installation charges, Installation charges. File 2007 taxes free International organizations, International organizations and the American Red Cross. File 2007 taxes free Mobile radio telephone service, Mobile radio telephone service. File 2007 taxes free News services, News services. File 2007 taxes free Nonprofit educational organizations, Nonprofit educational organizations. File 2007 taxes free Nonprofit hospitals, Nonprofit hospitals. File 2007 taxes free Private communication service, Private communication service. File 2007 taxes free Qualified blood collector organizations, Qualified blood collector organizations. File 2007 taxes free Radio broadcasts, News services. File 2007 taxes free Security systems, Telephone-operated security systems. File 2007 taxes free Exempt sales, heavy trucks, Sales exempt from tax. File 2007 taxes free Exemptions Air transportation taxes, Exemptions. File 2007 taxes free Bonus tickets, Bonus tickets. File 2007 taxes free Coal, Exemption from tax. File 2007 taxes free Communications taxes, Exemptions Federal government, Federal, state, and local government. File 2007 taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. File 2007 taxes free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. File 2007 taxes free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. File 2007 taxes free Military personnel, Military personnel on international trips. File 2007 taxes free Nonprofit educational organizations, Federal, state, and local government. File 2007 taxes free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. File 2007 taxes free , Exemptions Taxable tires, Tires exempt from tax. File 2007 taxes free Vessel supplies, Exemptions Export, Export (No. File 2007 taxes free 3). File 2007 taxes free Exported taxable fuel, Exported taxable fuel. File 2007 taxes free F Farming, On a farm for farming purposes (No. File 2007 taxes free 1). File 2007 taxes free Federal government, Federal, state, and local government. File 2007 taxes free Fishing, In a boat engaged in commercial fishing (No. File 2007 taxes free 4). File 2007 taxes free Fishing rods and fishing poles. File 2007 taxes free , Fishing rods and fishing poles. File 2007 taxes free Fishing tackle boxes, Fishing tackle boxes. File 2007 taxes free Fixed-wing aircraft, Fixed-wing aircraft uses. File 2007 taxes free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. File 2007 taxes free 9). File 2007 taxes free Form 1363, Exportation. File 2007 taxes free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. File 2007 taxes free , Attachments to Form 720. File 2007 taxes free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. File 2007 taxes free 720, Claiming A Refund, Form 6197. File 2007 taxes free , Filing Form 720 720X, Form 720X. File 2007 taxes free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. File 2007 taxes free Due dates, Due dates. File 2007 taxes free Final return, Final return. File 2007 taxes free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. File 2007 taxes free Gas guzzler tax Automobiles, Automobiles. File 2007 taxes free Credit or refund, Credit or refund. File 2007 taxes free Limousines, Automobiles. File 2007 taxes free Vehicles not subject to tax, Vehicles not subject to tax. File 2007 taxes free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. File 2007 taxes free H Hawaii, air transportation taxes, Transportation between the continental U. File 2007 taxes free S. File 2007 taxes free and Alaska or Hawaii. File 2007 taxes free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. File 2007 taxes free Further manufacture, Further manufacture. File 2007 taxes free Installment sales, Installment sales. File 2007 taxes free Parts or accessories, Parts or accessories. File 2007 taxes free Presumptive retail sales price, Presumptive retail sales price. File 2007 taxes free Related persons, Related person. File 2007 taxes free Separate purchases, Separate purchase. File 2007 taxes free Tax base, Determination of tax base. File 2007 taxes free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. File 2007 taxes free Help (see Tax help) Highway vehicle, Highway vehicle. File 2007 taxes free , In a highway vehicle owned by the United States that is not used on a highway (No. File 2007 taxes free 12). File 2007 taxes free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. File 2007 taxes free I Identifying number, Taxpayer identification number. File 2007 taxes free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. File 2007 taxes free 5). File 2007 taxes free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. File 2007 taxes free Local-only service, Local-only service. File 2007 taxes free M Manufacturer, defined, Manufacturer. File 2007 taxes free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. File 2007 taxes free Lease payments, Partial payments. File 2007 taxes free Partial payments, Partial payments. File 2007 taxes free Registration, Registration requirements. File 2007 taxes free Related person, Related person. File 2007 taxes free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. File 2007 taxes free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. File 2007 taxes free Military aircraft, In military aircraft (No. File 2007 taxes free 16). File 2007 taxes free Mobile radio telephone service, Mobile radio telephone service. File 2007 taxes free N News services, News services. File 2007 taxes free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. File 2007 taxes free 13). File 2007 taxes free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. File 2007 taxes free Nonprofit educational organizations, Nonprofit educational organizations. File 2007 taxes free , Federal, state, and local government. File 2007 taxes free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. File 2007 taxes free 2). File 2007 taxes free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. File 2007 taxes free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. File 2007 taxes free Dyed kerosene, Penalty. File 2007 taxes free Pipeline operator, defined, Pipeline operator. File 2007 taxes free Position holder, defined, Position holder. File 2007 taxes free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. File 2007 taxes free 6). File 2007 taxes free R Rack, defined, Rack. File 2007 taxes free Radio broadcasts, News services. File 2007 taxes free Records, Refiner, defined, Refiner. File 2007 taxes free Refinery, defined, Refinery. File 2007 taxes free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File 2007 taxes free Registrant, Taxable fuel registrant. File 2007 taxes free Registrant, defined, Registrant. File 2007 taxes free Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. File 2007 taxes free Sport fishing equipment, Related person. File 2007 taxes free Removal, defined, Removal. File 2007 taxes free Retail tax Credits or refunds, Credits or refunds. File 2007 taxes free Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. File 2007 taxes free S Sale, defined, Sale. File 2007 taxes free Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. File 2007 taxes free Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. File 2007 taxes free Cost of transportation, Manufacturers taxes based on sale price. File 2007 taxes free Delivery costs, Manufacturers taxes based on sale price. File 2007 taxes free Discounts, Manufacturers taxes based on sale price. File 2007 taxes free Installation costs, Manufacturers taxes based on sale price. File 2007 taxes free Insurance costs, Manufacturers taxes based on sale price. File 2007 taxes free Local advertising charges, Manufacturers taxes based on sale price. File 2007 taxes free Manufacturers excise tax, Manufacturers taxes based on sale price. File 2007 taxes free Rebates, Manufacturers taxes based on sale price. File 2007 taxes free Retail dealer preparation costs, Manufacturers taxes based on sale price. File 2007 taxes free Warranty charges, Manufacturers taxes based on sale price. File 2007 taxes free School bus, In a school bus (No. File 2007 taxes free 7). File 2007 taxes free Second generation biofuel, Second generation biofuel. File 2007 taxes free Security systems, Telephone-operated security systems. File 2007 taxes free Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. File 2007 taxes free Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. File 2007 taxes free State and local governments, Federal, state, and local government. File 2007 taxes free State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File 2007 taxes free 14). File 2007 taxes free State or nonprofit educational organization use, Sales by registered ultimate vendors. File 2007 taxes free State use, Registered ultimate vendor (state use). File 2007 taxes free , State use. File 2007 taxes free State, defined, State. File 2007 taxes free Suggestions, Comments and suggestions. File 2007 taxes free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. File 2007 taxes free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. File 2007 taxes free Electric outboard motor, Electric outboard boat motors. File 2007 taxes free International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. File 2007 taxes free Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. File 2007 taxes free Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. File 2007 taxes free Teletypewriter exchange service, Teletypewriter exchange service. File 2007 taxes free Terminal operator, defined, Terminal operator. File 2007 taxes free Terminal, defined, Terminal. File 2007 taxes free Throughputter, defined, Throughputter. File 2007 taxes free Tires Credit against heavy truck tax, Tire credit. File 2007 taxes free Credit or refund of tax, Credit or refund. File 2007 taxes free Train, Use in a train. File 2007 taxes free Train (Diesel-powered), Diesel-powered train. File 2007 taxes free Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. File 2007 taxes free TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. File 2007 taxes free , Two-party exchanges. File 2007 taxes free U Ultimate purchaser, Ultimate purchaser. File 2007 taxes free Uninterrupted international air transportation, Uninterrupted international air transportation. File 2007 taxes free , Military personnel on international trips. File 2007 taxes free Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File 2007 taxes free 8). File 2007 taxes free Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. File 2007 taxes free Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. File 2007 taxes free Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. File 2007 taxes free Law enforcement, Vehicles not subject to tax. File 2007 taxes free Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File 2007 taxes free Vessel operator, defined, Vessel operator. File 2007 taxes free W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Understanding your CP11M Notice

We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain how the changes we made affected the Making Work Pay and Government Retiree Credit.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won't be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

What is the Making Work Pay Credit?
Making Work Pay Credit is a refundable tax credit that can go up to $400 for individuals and to $800 for married taxpayers.

How can taxpayers get this credit?
Taxpayers received the credit in advance through the automatic recalculation of their withholding amounts in the spring of 2009. This recalculation resulted in more take-home pay for them in their paychecks. Taxpayers then must demonstrate their eligibility for the credit by completing a Schedule M, Making Work Pay and Government Retiree Credits on their 2009 income tax return.

What happens if I don’t receive a paycheck from an employer?
You can claim the credit on your 2009 income tax return with a Schedule M, Making Work Pay and Government Retiree Credits.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Perform a quick check on the amount you have withheld to pay your taxes to make sure you won't owe money next year. You can use this IRS withholding calculator.

 

Page Last Reviewed or Updated: 28-Mar-2014

The File 2007 Taxes Free

File 2007 taxes free 2. File 2007 taxes free   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. File 2007 taxes free Divorce and remarriage. File 2007 taxes free Annulled marriages. File 2007 taxes free Head of household or qualifying widow(er) with dependent child. File 2007 taxes free Considered married. File 2007 taxes free Same-sex marriage. File 2007 taxes free Spouse died during the year. File 2007 taxes free Married persons living apart. File 2007 taxes free 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. File 2007 taxes free  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. File 2007 taxes free See Same-sex marriage under Marital Status, later. File 2007 taxes free Introduction This chapter helps you determine which filing status to use. File 2007 taxes free There are five filing statuses. File 2007 taxes free Single. File 2007 taxes free Married Filing Jointly. File 2007 taxes free Married Filing Separately. File 2007 taxes free Head of Household. File 2007 taxes free Qualifying Widow(er) With Dependent Child. File 2007 taxes free If more than one filing status applies to you, choose the one that will give you the lowest tax. File 2007 taxes free 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). File 2007 taxes free You also use your filing status to determine whether you are eligible to claim certain deductions and credits. File 2007 taxes free Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. File 2007 taxes free S. File 2007 taxes free Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. File 2007 taxes free Unmarried persons. File 2007 taxes free   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. File 2007 taxes free State law governs whether you are married or legally separated under a divorce or separate maintenance decree. File 2007 taxes free Divorced persons. File 2007 taxes free   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. File 2007 taxes free Divorce and remarriage. File 2007 taxes free   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. File 2007 taxes free Annulled marriages. File 2007 taxes free    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. File 2007 taxes free You must file Form 1040X, Amended U. File 2007 taxes free S. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). File 2007 taxes free 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. File 2007 taxes free Head of household or qualifying widow(er) with dependent child. File 2007 taxes free   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. File 2007 taxes free See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. File 2007 taxes free Married persons. File 2007 taxes free   If you are considered married, you and your spouse can file a joint return or separate returns. File 2007 taxes free Considered married. File 2007 taxes free   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. File 2007 taxes free You are married and living together as a married couple. File 2007 taxes free 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. File 2007 taxes free You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. File 2007 taxes free You are separated under an interlocutory (not final) decree of divorce. File 2007 taxes free Same-sex marriage. File 2007 taxes free   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. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free For more details, see Publication 501. File 2007 taxes free Spouse died during the year. File 2007 taxes free   If your spouse died during the year, you are considered married for the whole year for filing status purposes. File 2007 taxes free   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. File 2007 taxes free For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . File 2007 taxes free   If you remarried before the end of the tax year, you can file a joint return with your new spouse. File 2007 taxes free Your deceased spouse's filing status is married filing separately for that year. File 2007 taxes free Married persons living apart. File 2007 taxes free   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. File 2007 taxes free If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. File 2007 taxes free Also, your tax may be lower, and you may be able to claim the earned income credit. File 2007 taxes free See Head of Household , later. File 2007 taxes free Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. File 2007 taxes free To determine your marital status, see Marital Status , earlier. File 2007 taxes free Widow(er). File 2007 taxes free   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. File 2007 taxes free You may, however, be able to use another filing status that will give you a lower tax. File 2007 taxes free See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. File 2007 taxes free How to file. File 2007 taxes free   You can file Form 1040. File 2007 taxes free If you have taxable income of less than $100,000, you may be able to file Form 1040A. File 2007 taxes free If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. File 2007 taxes free If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. File 2007 taxes free Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. File 2007 taxes free 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. File 2007 taxes free On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. File 2007 taxes free You can file a joint return even if one of you had no income or deductions. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free 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). File 2007 taxes free You can choose the method that gives the two of you the lower combined tax. File 2007 taxes free How to file. File 2007 taxes free   If you file as married filing jointly, you can use Form 1040. File 2007 taxes free If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. File 2007 taxes free 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. File 2007 taxes free If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. File 2007 taxes free Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. File 2007 taxes free Spouse died. File 2007 taxes free   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. File 2007 taxes free See Spouse died during the year under Marital Status, earlier, for more information. File 2007 taxes free   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. File 2007 taxes free Divorced persons. File 2007 taxes free   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. File 2007 taxes free Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. File 2007 taxes free Accounting period. File 2007 taxes free   Both of you must use the same accounting period, but you can use different accounting methods. File 2007 taxes free See Accounting Periods and Accounting Methods in chapter 1. File 2007 taxes free Joint responsibility. File 2007 taxes free   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. File 2007 taxes free This means that if one spouse does not pay the tax due, the other may have to. File 2007 taxes free Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. File 2007 taxes free One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. File 2007 taxes free 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. File 2007 taxes free Divorced taxpayer. File 2007 taxes free   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. File 2007 taxes free 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. File 2007 taxes free Relief from joint responsibility. File 2007 taxes free   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. File 2007 taxes free You can ask for relief no matter how small the liability. File 2007 taxes free   There are three types of relief available. File 2007 taxes free Innocent spouse relief. File 2007 taxes free 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). File 2007 taxes free Equitable relief. File 2007 taxes free    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. File 2007 taxes free Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. File 2007 taxes free Signing a joint return. File 2007 taxes free   For a return to be considered a joint return, both spouses generally must sign the return. File 2007 taxes free Spouse died before signing. File 2007 taxes free   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. File 2007 taxes free 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. File 2007 taxes free Spouse away from home. File 2007 taxes free   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. File 2007 taxes free Injury or disease prevents signing. File 2007 taxes free   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). File 2007 taxes free ” Be sure to also sign in the space provided for your signature. File 2007 taxes free Attach a dated statement, signed by you, to the return. File 2007 taxes free 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. File 2007 taxes free Signing as guardian of spouse. File 2007 taxes free   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. File 2007 taxes free Spouse in combat zone. File 2007 taxes free   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. File 2007 taxes free Attach a signed statement to your return explaining that your spouse is serving in a combat zone. File 2007 taxes free 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. File 2007 taxes free Other reasons spouse cannot sign. File 2007 taxes free    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). File 2007 taxes free Attach the power of attorney (or a copy of it) to your tax return. File 2007 taxes free You can use Form 2848, Power of Attorney and Declaration of Representative. File 2007 taxes free Nonresident alien or dual-status alien. File 2007 taxes free   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. File 2007 taxes free However, if one spouse was a nonresident alien or dual-status alien who was married to a U. File 2007 taxes free S. File 2007 taxes free citizen or resident alien at the end of the year, the spouses can choose to file a joint return. File 2007 taxes free If you do file a joint return, you and your spouse are both treated as U. File 2007 taxes free S. File 2007 taxes free residents for the entire tax year. File 2007 taxes free See chapter 1 of Publication 519. File 2007 taxes free Married Filing Separately You can choose married filing separately as your filing status if you are married. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free 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 ). File 2007 taxes free This can apply to you even if you are not divorced or legally separated. File 2007 taxes free 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. File 2007 taxes free The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. File 2007 taxes free See Head of Household , later, for more information. File 2007 taxes free 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. File 2007 taxes free However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). File 2007 taxes free This way you can make sure you are using the filing status that results in the lowest combined tax. File 2007 taxes free When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. File 2007 taxes free How to file. File 2007 taxes free   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. File 2007 taxes free 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. File 2007 taxes free You can file Form 1040. File 2007 taxes free If your taxable income is less than $100,000, you may be able to file Form 1040A. File 2007 taxes free Select this filing status by checking the box on line 3 of either form. File 2007 taxes free Enter your spouse's full name and SSN or ITIN in the spaces provided. File 2007 taxes free 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. File 2007 taxes free Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. File 2007 taxes free Special Rules If you choose married filing separately as your filing status, the following special rules apply. File 2007 taxes free Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. File 2007 taxes free   Your tax rate generally is higher than on a joint return. File 2007 taxes free Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. File 2007 taxes free 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). File 2007 taxes free 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. File 2007 taxes free For more information about these expenses, the credit, and the exclusion, see chapter 32. File 2007 taxes free You cannot take the earned income credit. File 2007 taxes free You cannot take the exclusion or credit for adoption expenses in most cases. File 2007 taxes free 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. File 2007 taxes free You cannot exclude any interest income from qualified U. File 2007 taxes free S. File 2007 taxes free savings bonds you used for higher education expenses. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). File 2007 taxes free If your spouse itemizes deductions, you cannot claim the standard deduction. File 2007 taxes free If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. File 2007 taxes free Adjusted gross income (AGI) limits. File 2007 taxes free   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. File 2007 taxes free Individual retirement arrangements (IRAs). File 2007 taxes free   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. File 2007 taxes free Your deduction is reduced or eliminated if your income is more than a certain amount. File 2007 taxes free This amount is much lower for married individuals who file separately and lived together at any time during the year. File 2007 taxes free For more information, see How Much Can You Deduct in chapter 17. File 2007 taxes free Rental activity losses. File 2007 taxes free   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. File 2007 taxes free This is called a special allowance. File 2007 taxes free However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. File 2007 taxes free 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. File 2007 taxes free See Limits on Rental Losses in chapter 9. File 2007 taxes free Community property states. File 2007 taxes free   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. File 2007 taxes free See Publication 555. File 2007 taxes free 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. File 2007 taxes free You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. File 2007 taxes free This does not include any extensions. File 2007 taxes free A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. File 2007 taxes free 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. File 2007 taxes free Exception. File 2007 taxes free   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. File 2007 taxes free The personal representative has 1 year from the due date of the return (including extensions) to make the change. File 2007 taxes free See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. File 2007 taxes free Head of Household You may be able to file as head of household if you meet all the following requirements. File 2007 taxes free You are unmarried or “considered unmarried” on the last day of the year. File 2007 taxes free See Marital Status , earlier, and Considered Unmarried , later. File 2007 taxes free You paid more than half the cost of keeping up a home for the year. File 2007 taxes free A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). File 2007 taxes free However, if the qualifying person is your dependent parent, he or she does not have to live with you. File 2007 taxes free See Special rule for parent , later, under Qualifying Person. File 2007 taxes free 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. File 2007 taxes free You will also receive a higher standard deduction than if you file as single or married filing separately. File 2007 taxes free Kidnapped child. File 2007 taxes free   A child may qualify you to file as head of household even if the child has been kidnapped. File 2007 taxes free For more information, see Publication 501. File 2007 taxes free How to file. File 2007 taxes free   If you file as head of household, you can use Form 1040. File 2007 taxes free If your taxable income is less than $100,000, you may be able to file Form 1040A. File 2007 taxes free Indicate your choice of this filing status by checking the box on line 4 of either form. File 2007 taxes free Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. File 2007 taxes free Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. File 2007 taxes free You are considered unmarried on the last day of the tax year if you meet all the following tests. File 2007 taxes free You file a separate return (defined earlier under Joint Return After Separate Returns ). File 2007 taxes free You paid more than half the cost of keeping up your home for the tax year. File 2007 taxes free Your spouse did not live in your home during the last 6 months of the tax year. File 2007 taxes free Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. File 2007 taxes free See Temporary absences , under Qualifying Person, later. File 2007 taxes free Your home was the main home of your child, stepchild, or foster child for more than half the year. File 2007 taxes free (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. File 2007 taxes free ) You must be able to claim an exemption for the child. File 2007 taxes free 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. File 2007 taxes free The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. File 2007 taxes free 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. File 2007 taxes free See Publication 555 for more information. File 2007 taxes free Nonresident alien spouse. File 2007 taxes free   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. File 2007 taxes free However, your spouse is not a qualifying person for head of household purposes. File 2007 taxes free You must have another qualifying person and meet the other tests to be eligible to file as a head of household. File 2007 taxes free Choice to treat spouse as resident. File 2007 taxes free   You are considered married if you choose to treat your spouse as a resident alien. File 2007 taxes free See Publication 519. File 2007 taxes free 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. File 2007 taxes free You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. File 2007 taxes free Worksheet 2-1. File 2007 taxes free 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. File 2007 taxes free Costs you include. File 2007 taxes free   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. File 2007 taxes free   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. File 2007 taxes free However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. File 2007 taxes free Costs you do not include. File 2007 taxes free   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. File 2007 taxes free 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. File 2007 taxes free Qualifying Person See Table 2-1 to see who is a qualifying person. File 2007 taxes free Any person not described in Table 2-1 is not a qualifying person. File 2007 taxes free Table 2-1. File 2007 taxes free Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. File 2007 taxes free See the text of this chapter for the other requirements you must meet to claim head of household filing status. File 2007 taxes free IF the person is your . File 2007 taxes free . File 2007 taxes free . File 2007 taxes free   AND . File 2007 taxes free . File 2007 taxes free . File 2007 taxes free   THEN that person is . File 2007 taxes free . File 2007 taxes free . File 2007 taxes free 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. File 2007 taxes free   he or she is married and you can claim an exemption for him or her   a qualifying person. File 2007 taxes free   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. File 2007 taxes free 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. File 2007 taxes free 6   you cannot claim an exemption for him or her   not a qualifying person. File 2007 taxes free 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. File 2007 taxes free   he or she did not live with you more than half the year   not a qualifying person. File 2007 taxes free   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. File 2007 taxes free   you cannot claim an exemption for him or her   not a qualifying person. File 2007 taxes free 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. File 2007 taxes free 2The term “qualifying child” is defined in chapter 3. File 2007 taxes free Note. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free 4The term “ qualifying relative ” is defined in chapter 3. File 2007 taxes free 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. File 2007 taxes free See Multiple Support Agreement in chapter 3. File 2007 taxes free 6See Special rule for parent . File 2007 taxes free Example 1—child. File 2007 taxes free Your unmarried son lived with you all year and was 18 years old at the end of the year. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free Example 2—child who is not qualifying person. File 2007 taxes free 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. File 2007 taxes free Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. File 2007 taxes free Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. File 2007 taxes free As a result, he is not your qualifying person for head of household purposes. File 2007 taxes free Example 3—girlfriend. File 2007 taxes free Your girlfriend lived with you all year. File 2007 taxes free 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. File 2007 taxes free See Table 2-1. File 2007 taxes free Example 4—girlfriend's child. File 2007 taxes free The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. File 2007 taxes free 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). File 2007 taxes free As a result, he is not your qualifying person for head of household purposes. File 2007 taxes free Home of qualifying person. File 2007 taxes free   Generally, the qualifying person must live with you for more than half of the year. File 2007 taxes free Special rule for parent. File 2007 taxes free   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. File 2007 taxes free However, you must be able to claim an exemption for your father or mother. File 2007 taxes free 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. File 2007 taxes free   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. File 2007 taxes free Death or birth. File 2007 taxes free   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. File 2007 taxes free 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. File 2007 taxes free If the individual is anyone else, see Publication 501. File 2007 taxes free Temporary absences. File 2007 taxes free   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. File 2007 taxes free It must be reasonable to assume the absent person will return to the home after the temporary absence. File 2007 taxes free You must continue to keep up the home during the absence. File 2007 taxes free 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. File 2007 taxes free The year of death is the last year for which you can file jointly with your deceased spouse. File 2007 taxes free See Married Filing Jointly , earlier. File 2007 taxes free 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. File 2007 taxes free 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. File 2007 taxes free This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). File 2007 taxes free It does not entitle you to file a joint return. File 2007 taxes free How to file. File 2007 taxes free   If you file as qualifying widow(er) with dependent child, you can use Form 1040. File 2007 taxes free If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. File 2007 taxes free Check the box on line 5 of either form. File 2007 taxes free Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. File 2007 taxes free Eligibility rules. File 2007 taxes free   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. File 2007 taxes free You were entitled to file a joint return with your spouse for the year your spouse died. File 2007 taxes free It does not matter whether you actually filed a joint return. File 2007 taxes free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. File 2007 taxes free You have a child or stepchild for whom you can claim an exemption. File 2007 taxes free This does not include a foster child. File 2007 taxes free This child lived in your home all year, except for temporary absences. File 2007 taxes free See Temporary absences , earlier, under Head of Household. File 2007 taxes free There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. File 2007 taxes free You paid more than half the cost of keeping up a home for the year. File 2007 taxes free See Keeping Up a Home , earlier, under Head of Household. File 2007 taxes free Example. File 2007 taxes free John's wife died in 2011. File 2007 taxes free John has not remarried. File 2007 taxes free 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. File 2007 taxes free For 2011 he was entitled to file a joint return for himself and his deceased wife. File 2007 taxes free For 2012 and 2013, he can file as qualifying widower with a dependent child. File 2007 taxes free After 2013 he can file as head of household if he qualifies. File 2007 taxes free Death or birth. File 2007 taxes free    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. File 2007 taxes free 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. File 2007 taxes free Kidnapped child. File 2007 taxes free   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. File 2007 taxes free See Publication 501. File 2007 taxes free    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. File 2007 taxes free Prev  Up  Next   Home   More Online Publications