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File 2011 Tax Return Online

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File 2011 Tax Return Online

File 2011 tax return online Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File 2011 tax return online General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. File 2011 tax return online S. File 2011 tax return online Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. File 2011 tax return online S. File 2011 tax return online Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. File 2011 tax return online Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. File 2011 tax return online S. File 2011 tax return online Individual Income Tax Return Sch. File 2011 tax return online A & B Itemized Deductions & Interest and Ordinary Dividends Sch. File 2011 tax return online C Profit or Loss From Business Sch. File 2011 tax return online C-EZ Net Profit From Business Sch. File 2011 tax return online D Capital Gains and Losses Sch. File 2011 tax return online E Supplemental Income and Loss Sch. File 2011 tax return online F Profit or Loss From Farming Sch. File 2011 tax return online H Household Employment Taxes Sch. File 2011 tax return online J Income Averaging for Farmers and Fishermen Sch. File 2011 tax return online R Credit for the Elderly or the Disabled Sch. File 2011 tax return online SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. File 2011 tax return online S. File 2011 tax return online Individual Income Tax Return 1065 U. File 2011 tax return online S. File 2011 tax return online Return of Partnership Income Sch. File 2011 tax return online D Capital Gains and Losses Sch. File 2011 tax return online K-1 Partner's Share of Income, Deductions, Credits, etc. File 2011 tax return online 1120 U. File 2011 tax return online S. File 2011 tax return online Corporation Income Tax Return Sch. File 2011 tax return online D Capital Gains and Losses 1120S U. File 2011 tax return online S. File 2011 tax return online Income Tax Return for an S Corporation Sch. File 2011 tax return online D Capital Gains and Losses and Built-In Gains Sch. File 2011 tax return online K-1 Shareholder's Share of Income, Deductions, Credits, etc. File 2011 tax return online 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. File 2011 tax return online S. File 2011 tax return online Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in the District of Columbia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File 2011 Tax Return Online

File 2011 tax return online Index A Abroad, citizens living, filing requirements, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. File 2011 tax return online , Temporary absences. File 2011 tax return online , Temporary absences. File 2011 tax return online Accounting periods, joint returns, Accounting period. File 2011 tax return online Adopted child, Exception for adopted child. File 2011 tax return online , Adopted child. File 2011 tax return online , Adopted child. File 2011 tax return online Taxpayer identification number, Taxpayer identification numbers for adoptees. File 2011 tax return online Age Filing status determination, Age. File 2011 tax return online Gross income and filing requirements (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. File 2011 tax return online Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. File 2011 tax return online (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. File 2011 tax return online American citizens abroad, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. File 2011 tax return online Armed forces Combat zone, signing return for spouse, Spouse in combat zone. File 2011 tax return online Dependency allotments, Armed Forces dependency allotments. File 2011 tax return online GI Bill benefits, Tuition payments and allowances under the GI Bill. File 2011 tax return online Military quarters allotments, Tax-exempt military quarters allowances. File 2011 tax return online Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. File 2011 tax return online B Birth of child, Death or birth. File 2011 tax return online Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. File 2011 tax return online S. File 2011 tax return online citizen or resident alien. File 2011 tax return online , Citizen or Resident Test, Child in Canada or Mexico. File 2011 tax return online Capital expenses, Capital expenses. File 2011 tax return online Child born alive, Child born alive. File 2011 tax return online Child care expenses, Child care expenses. File 2011 tax return online Child custody, Custodial parent and noncustodial parent. File 2011 tax return online Child support under pre-1985 agreement, Child support under pre-1985 agreement. File 2011 tax return online Child tax credit, Child tax credit. File 2011 tax return online Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. File 2011 tax return online , Death or birth. File 2011 tax return online Claiming parent, when child is head of household, Special rule for parent. File 2011 tax return online Custody of, Custodial parent and noncustodial parent. File 2011 tax return online Death of child, Death or birth. File 2011 tax return online , Death or birth. File 2011 tax return online Dividends of, Unearned income. File 2011 tax return online Filing requirements as dependents (Table 2), Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents , Unearned income. File 2011 tax return online Kidnapped, Kidnapped child. File 2011 tax return online , Kidnapped child. File 2011 tax return online Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. File 2011 tax return online Church employees, filing requirements (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. File 2011 tax return online S. File 2011 tax return online , filing requirements, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. File 2011 tax return online Community property states, Community property states. File 2011 tax return online Cousin, Cousin. File 2011 tax return online Custody of child, Custodial parent and noncustodial parent. File 2011 tax return online D Death Of child, Death or birth of child. File 2011 tax return online Of dependent, Death or birth. File 2011 tax return online , Death or birth. File 2011 tax return online Of spouse, Spouse died during the year. File 2011 tax return online , Spouse died. File 2011 tax return online , Spouse died before signing. File 2011 tax return online , Death of spouse. File 2011 tax return online Decedents, Spouse died during the year. File 2011 tax return online , Decedent's final return. File 2011 tax return online (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. File 2011 tax return online Born and died within year, Born and died in 2013. File 2011 tax return online Child's earnings, Child's earnings. File 2011 tax return online Death of, Death or birth. File 2011 tax return online Earned income, Earned income. File 2011 tax return online Exemption for, Exemptions for Dependents Filing requirements, Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. File 2011 tax return online Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. File 2011 tax return online Disabled Child, Permanently and totally disabled. File 2011 tax return online Dependent, Disabled dependent working at sheltered workshop. File 2011 tax return online Divorced parents, Children of divorced or separated parents (or parents who live apart). File 2011 tax return online Divorced taxpayers Child custody, Custodial parent and noncustodial parent. File 2011 tax return online Filing status, Divorced persons. File 2011 tax return online , Divorce and remarriage. File 2011 tax return online , Divorced persons. File 2011 tax return online Joint returns, responsibility for, Divorced taxpayer. File 2011 tax return online Personal exemption, Divorced or separated spouse. File 2011 tax return online Domestic help, no exemption for, Housekeepers, maids, or servants. File 2011 tax return online Dual-status taxpayers Exemptions, Dual-status taxpayers. File 2011 tax return online Joint returns not available, Nonresident alien or dual-status alien. File 2011 tax return online E Earned income Defined for purposes of standard deduction, Earned income defined. File 2011 tax return online Dependent filing requirements (Table 2), Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. File 2011 tax return online Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. File 2011 tax return online Exemptions, Exemptions, Taxpayer identification numbers for adoptees. File 2011 tax return online Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. File 2011 tax return online Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. File 2011 tax return online Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. File 2011 tax return online Determination of, Filing status. File 2011 tax return online , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. File 2011 tax return online , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. File 2011 tax return online ). File 2011 tax return online Foreign employment, filing requirements, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. File 2011 tax return online Form 1040 Personal exemption, Form 1040 filers. File 2011 tax return online Social security numbers, Social Security Numbers for Dependents Use of, How to file. File 2011 tax return online , How to file. File 2011 tax return online , How to file. File 2011 tax return online Form 1040A Personal exemption, Form 1040A filers. File 2011 tax return online Social security numbers, Social Security Numbers for Dependents Use of, How to file. File 2011 tax return online , How to file. File 2011 tax return online , How to file. File 2011 tax return online Form 1040EZ Personal exemption, Form 1040EZ filers. File 2011 tax return online Use of, How to file. File 2011 tax return online , How to file. File 2011 tax return online Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. File 2011 tax return online Standard deduction, change to itemized deductions, Changing your mind. File 2011 tax return online Form 1099-B, Form 1099-B received. File 2011 tax return online Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. File 2011 tax return online Form 8857, innocent spouse relief, Relief from joint responsibility. File 2011 tax return online Form SS-5, social security number request, No SSN. File 2011 tax return online Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. File 2011 tax return online Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. File 2011 tax return online Foster care payments and expenses, Foster care payments and expenses. File 2011 tax return online , Foster care. File 2011 tax return online Foster child, Foster child. File 2011 tax return online , Foster care payments and expenses. File 2011 tax return online , Foster child. File 2011 tax return online , Foster care. File 2011 tax return online Free tax services, Free help with your tax return. File 2011 tax return online Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. File 2011 tax return online Gross income Defined, Gross income. File 2011 tax return online Filing requirements (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. File 2011 tax return online Exemption for spouse, Head of household. File 2011 tax return online Filing requirements (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. File 2011 tax return online Help (see Tax help) Home Aged, home for, Home for the aged. File 2011 tax return online Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. File 2011 tax return online I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. File 2011 tax return online Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). File 2011 tax return online Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. File 2011 tax return online Innocent spouse relief, Relief from joint responsibility. File 2011 tax return online Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. File 2011 tax return online IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. File 2011 tax return online Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. File 2011 tax return online When to itemize, When to itemize. File 2011 tax return online ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. File 2011 tax return online J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. File 2011 tax return online Dependents on, Joint return. File 2011 tax return online Personal exemption, Joint return. File 2011 tax return online K Kidnapped children Qualifying child, Kidnapped child. File 2011 tax return online Qualifying relative, Kidnapped child. File 2011 tax return online Widow(er) with dependent child, Death or birth. File 2011 tax return online L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. File 2011 tax return online Local law violated, Local law violated. File 2011 tax return online Lodging, Lodging. File 2011 tax return online Losses, rental real estate, Rental activity losses. File 2011 tax return online M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. File 2011 tax return online Exemption for spouse, Separate return. File 2011 tax return online Itemized deductions, Married persons who filed separate returns. File 2011 tax return online Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. File 2011 tax return online Filing status, Married persons. File 2011 tax return online Medical insurance premiums, Medical insurance premiums. File 2011 tax return online Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. File 2011 tax return online S. File 2011 tax return online citizen or resident alien. File 2011 tax return online , Citizen or Resident Test, Child in Canada or Mexico. File 2011 tax return online Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. File 2011 tax return online S. File 2011 tax return online national. File 2011 tax return online Nonresident aliens, Nonresident aliens. File 2011 tax return online Dependents, Taxpayer identification numbers for aliens. File 2011 tax return online Exemptions, Nonresident aliens. File 2011 tax return online Joint return, Nonresident alien or dual-status alien. File 2011 tax return online Spouse, Nonresident alien spouse. File 2011 tax return online Taxpayer identification number, Taxpayer identification numbers for aliens. File 2011 tax return online O Overseas taxpayers, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. File 2011 tax return online Parents who never married, Parents who never married. File 2011 tax return online Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). File 2011 tax return online Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. File 2011 tax return online Rental losses, Rental activity losses. File 2011 tax return online Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. File 2011 tax return online Scholarships, Earned income. File 2011 tax return online , Scholarships. File 2011 tax return online , Gross income defined. File 2011 tax return online , Do Not Include in Total Support , Earned income defined. File 2011 tax return online Self-employed persons Filing requirements (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. File 2011 tax return online Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). File 2011 tax return online Separated taxpayers Filing status, Considered married. File 2011 tax return online , Married persons living apart. File 2011 tax return online Living apart but not legally separated, Considered married. File 2011 tax return online Personal exemption, Divorced or separated spouse. File 2011 tax return online Signatures, joint returns, Signing a joint return. File 2011 tax return online Single taxpayers Filing status, Unmarried persons. File 2011 tax return online , Single Gross income filing requirements (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. File 2011 tax return online Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. File 2011 tax return online Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. File 2011 tax return online , Spouse died before signing. File 2011 tax return online , Death of spouse. File 2011 tax return online Dual-status alien spouse, Nonresident alien or dual-status alien. File 2011 tax return online Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. File 2011 tax return online Nonresident alien, Nonresident alien spouse. File 2011 tax return online Signing joint returns, Signing a joint return. File 2011 tax return online Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. File 2011 tax return online Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. File 2011 tax return online Stillborn child, Stillborn child. File 2011 tax return online Students Defined, Student defined. File 2011 tax return online Foreign, Foreign students' place of residence. File 2011 tax return online Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). File 2011 tax return online Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. File 2011 tax return online , Death or birth. File 2011 tax return online T Tables and figures, Keeping Up a Home, Worksheet 2. File 2011 tax return online Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. File 2011 tax return online 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. File 2011 tax return online 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. File 2011 tax return online Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. File 2011 tax return online , Temporary absences. File 2011 tax return online Tiebreaker rules, Tiebreaker rules. File 2011 tax return online Tips, reporting of (Table 3), Table 3. File 2011 tax return online Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. File 2011 tax return online U U. File 2011 tax return online S. File 2011 tax return online citizen or resident, Citizen or Resident Test U. File 2011 tax return online S. File 2011 tax return online citizens filing abroad, filing requirements Filing requirements, U. File 2011 tax return online S. File 2011 tax return online Citizens or Resident Aliens Living Abroad U. File 2011 tax return online S. File 2011 tax return online national, U. File 2011 tax return online S. File 2011 tax return online national. File 2011 tax return online U. File 2011 tax return online S. File 2011 tax return online possessions, income from, Individuals With Income From U. File 2011 tax return online S. File 2011 tax return online Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. File 2011 tax return online ). File 2011 tax return online What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. File 2011 tax return online Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. File 2011 tax return online Worksheet for Determining Support Prev  Up     Home   More Online Publications