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Filing State Tax For Free

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Filing State Tax For Free

Filing state tax for free Index A Additional child tax credit, Additional child tax credit. Filing state tax for free Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. Filing state tax for free , Additional Medicare Tax. Filing state tax for free , Additional Medicare Tax. Filing state tax for free , Additional Medicare Tax. Filing state tax for free , Additional Medicare Tax. Filing state tax for free , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Filing state tax for free Armed forces, U. Filing state tax for free S. Filing state tax for free Bona fide residence, Special rule for members of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Armed Forces, U. Filing state tax for free S. Filing state tax for free Earned income credit, Earned income credit. Filing state tax for free , U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Source of income, U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Spouse, Special rule for civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. Filing state tax for free Bona fide residence, Bona Fide Residence, Worldwide gross income. Filing state tax for free Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Filing state tax for free Nonresident aliens, Special rule for nonresident aliens. Filing state tax for free Possession, days in, Days of presence in a possession. Filing state tax for free Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. Filing state tax for free S. Filing state tax for free , days in, Days of presence in the United States. Filing state tax for free Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. Filing state tax for free Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. Filing state tax for free S. Filing state tax for free Armed Forces, Special rule for members of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. Filing state tax for free Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. Filing state tax for free Child, defined, Days of presence in a possession. Filing state tax for free Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Filing state tax for free Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. Filing state tax for free Alternative basis, Alternative basis. Filing state tax for free Multi-year compensation, Multi-year compensation. Filing state tax for free Time basis, Time basis. Filing state tax for free Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. Filing state tax for free Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. Filing state tax for free Foreign tax, U. Filing state tax for free S. Filing state tax for free Government employees. Filing state tax for free , Moving expense deduction. Filing state tax for free , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Filing state tax for free Moving expenses U. Filing state tax for free S. Filing state tax for free return, Moving expense deduction. Filing state tax for free Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Filing state tax for free Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Filing state tax for free Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Filing state tax for free Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Filing state tax for free , Estimated tax payments. Filing state tax for free , Estimated tax payments. Filing state tax for free , Estimated tax payments. Filing state tax for free , Estimated tax payments. Filing state tax for free , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. Filing state tax for free S. Filing state tax for free return, Extension of Time To File USVI, Extension of time to file. Filing state tax for free F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Filing state tax for free CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Filing state tax for free Guam, Guam, Double Taxation Form 5074, Form 5074. Filing state tax for free Possessions, Filing Information for Individuals in Certain U. Filing state tax for free S. Filing state tax for free Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. Filing state tax for free S. Filing state tax for free return, Filing Requirement if Possession Income Is Excluded USVI, The U. Filing state tax for free S. Filing state tax for free Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Filing state tax for free Form 4868, Extension of time to file. Filing state tax for free Form 8689, Form 8689. Filing state tax for free Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. Filing state tax for free 1040-SS, Self-employment tax. Filing state tax for free , Additional child tax credit. Filing state tax for free , Self-employment tax. Filing state tax for free , Self-employment tax. Filing state tax for free , Self-employment tax. Filing state tax for free 1040INFO, Form 1040INFO. Filing state tax for free 1040NR, Nonresident alien. Filing state tax for free , Nonresident alien. Filing state tax for free , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. Filing state tax for free S. Filing state tax for free Government employees. Filing state tax for free , Moving expense deduction. Filing state tax for free , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. Filing state tax for free , Moving expense deduction. Filing state tax for free , Moving expense deduction. Filing state tax for free , Moving expense deduction. Filing state tax for free , Moving expense deduction. Filing state tax for free , Moving expense deduction. Filing state tax for free 4563, Form 4563. Filing state tax for free 4563, illustrated example, Illustrated Example of Form 4563, Line 15. Filing state tax for free , 4868, Extension of time to file. Filing state tax for free , Automatic 6-Month Extension 5074, Form 5074. Filing state tax for free , Moving expense deduction. Filing state tax for free , Form 5074. Filing state tax for free , Moving expense deduction. Filing state tax for free 5074, illustrated example, Illustrated Example of Form 5074, Part III. Filing state tax for free , 8689, Form 8689. Filing state tax for free 8689, illustrated example, Illustrated Example of Form 8689, Part IV. Filing state tax for free , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. Filing state tax for free Fringe benefits, Certain fringe benefits sourced on a geographical basis. Filing state tax for free G Government employees, U. Filing state tax for free S. Filing state tax for free (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. Filing state tax for free H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. Filing state tax for free Labor or personal services, Compensation for Labor or Personal Services, Pensions. Filing state tax for free Pensions, Pensions. Filing state tax for free Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Filing state tax for free , Alternative basis. Filing state tax for free Source of, Possession Source Income U. Filing state tax for free S. Filing state tax for free Armed Forces, U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free U. Filing state tax for free S. Filing state tax for free income rule, U. Filing state tax for free S. Filing state tax for free income rule. Filing state tax for free Income from American Samoa or Puerto Rico excluded. Filing state tax for free , Income from American Samoa or Puerto Rico excluded. Filing state tax for free Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. Filing state tax for free Inventory Sales or other dispositions of, Inventory. Filing state tax for free Investment income, Investment Income, Royalties. Filing state tax for free IRA deduction, Individual retirement arrangement (IRA) deduction. Filing state tax for free Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. Filing state tax for free S. Filing state tax for free return, Moving expense deduction. Filing state tax for free N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. Filing state tax for free , Net Investment Income Tax. Filing state tax for free , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Filing state tax for free Permanent home, Permanent home. Filing state tax for free Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Filing state tax for free Personal service income, Compensation for Labor or Personal Services, Pensions. Filing state tax for free Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Filing state tax for free Labor or personal services, Compensation for Labor or Personal Services, Pensions. Filing state tax for free Pensions, Pensions. Filing state tax for free Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Filing state tax for free , Alternative basis. Filing state tax for free U. Filing state tax for free S. Filing state tax for free Armed Forces, U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free U. Filing state tax for free S. Filing state tax for free income rule, U. Filing state tax for free S. Filing state tax for free income rule. Filing state tax for free Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Filing state tax for free Nonresident aliens, Special rule for nonresident aliens. Filing state tax for free Possession, days in, Days of presence in a possession. Filing state tax for free Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. Filing state tax for free Student, Student U. Filing state tax for free S. Filing state tax for free , days in, Days of presence in the United States. Filing state tax for free Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. Filing state tax for free Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. Filing state tax for free Reminders Earned income credit (EIC). Filing state tax for free , Reminders Electronic filing. Filing state tax for free , Reminders Rental income, Rental income. Filing state tax for free Resident alien (see specific possession) Royalty income, Royalties. Filing state tax for free S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. Filing state tax for free S. Filing state tax for free return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. Filing state tax for free Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Filing state tax for free , Alternative basis. Filing state tax for free Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Filing state tax for free Labor or personal services, Compensation for Labor or Personal Services, Pensions. Filing state tax for free Pensions, Pensions. Filing state tax for free Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Filing state tax for free , Alternative basis. Filing state tax for free U. Filing state tax for free S. Filing state tax for free Armed Forces, U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free U. Filing state tax for free S. Filing state tax for free income rule, U. Filing state tax for free S. Filing state tax for free income rule. Filing state tax for free Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. Filing state tax for free S. Filing state tax for free filing requirements for most taxpayers (Table 4-1), U. Filing state tax for free S. Filing state tax for free source of income (Table 2-1), Table 2-1. Filing state tax for free General Rules for Determining U. Filing state tax for free S. Filing state tax for free Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). Filing state tax for free TTY/TDD information, How To Get Tax Help U U. Filing state tax for free S. Filing state tax for free Armed Forces Bona fide residence, Special rule for members of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Earned income credit, Earned income credit. Filing state tax for free , U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Source of income, U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free Spouse, Special rule for civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free , Civilian spouse of active duty member of the U. Filing state tax for free S. Filing state tax for free Armed Forces. Filing state tax for free U. Filing state tax for free S. Filing state tax for free Government employees (see specific possession) U. Filing state tax for free S. Filing state tax for free income rule, U. Filing state tax for free S. Filing state tax for free income rule. Filing state tax for free U. Filing state tax for free S. Filing state tax for free return with excluded income, Deductions if Possession Income Is Excluded U. Filing state tax for free S. Filing state tax for free return, possession income excluded on, Special Rules for Completing Your U. Filing state tax for free S. Filing state tax for free Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. Filing state tax for free Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Filing state tax for free Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. Filing state tax for free Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Filing state tax for free Standard deduction, Standard Deduction U. Filing state tax for free S. Filing state tax for free taxation of possession income, to get information on, Introduction U. Filing state tax for free S. Filing state tax for free Virgin Islands (USVI), The U. Filing state tax for free S. Filing state tax for free Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Filing state tax for free Form 4868, Extension of time to file. Filing state tax for free Form 8689, Form 8689. Filing state tax for free V Virgin Islands, U. Filing state tax for free S. Filing state tax for free , The U. Filing state tax for free S. Filing state tax for free Virgin Islands, Double Taxation W When to file U. Filing state tax for free S. Filing state tax for free return, When To File, Extension beyond 2 months. Filing state tax for free Where To File U. Filing state tax for free S. Filing state tax for free return, Where To File Which return to file (see specific possession) Who must file U. Filing state tax for free S. Filing state tax for free return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Page Last Reviewed or Updated: 21-Oct-2013

The Filing State Tax For Free

Filing state tax for free 1. Filing state tax for free   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Filing state tax for free Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. Filing state tax for free Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Filing state tax for free If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Filing state tax for free gov and use the Interactive Tax Assistant (ITA). Filing state tax for free You can find the ITA by going to IRS. Filing state tax for free gov and entering “interactive tax assistant” in the search box. Filing state tax for free Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Filing state tax for free General Requirements If you are a U. Filing state tax for free S. Filing state tax for free citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. Filing state tax for free For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing state tax for free If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. Filing state tax for free S. Filing state tax for free citizens. Filing state tax for free See Publication 519, U. Filing state tax for free S. Filing state tax for free Tax Guide for Aliens. Filing state tax for free Table 1-1. Filing state tax for free 2013 Filing Requirements Chart for Most Taxpayers Note. Filing state tax for free You must file a return if your gross income was at least the amount shown in the last column. Filing state tax for free IF your filing status is. Filing state tax for free . Filing state tax for free . Filing state tax for free AND at the end of 2013 you were*. Filing state tax for free . Filing state tax for free . Filing state tax for free THEN file a return if your gross income** was at least. Filing state tax for free . Filing state tax for free . Filing state tax for free Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Filing state tax for free ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Filing state tax for free It also includes gains, but not losses, reported on Form 8949 or Schedule D. Filing state tax for free Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Filing state tax for free But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Filing state tax for free Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Filing state tax for free If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Filing state tax for free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Filing state tax for free Gross income. Filing state tax for free   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Filing state tax for free If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Filing state tax for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing state tax for free A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Filing state tax for free For more information about community property, see Publication 555, Community Property. Filing state tax for free   For more information on what to include in gross income, see chapter 2. Filing state tax for free Self-employed persons. Filing state tax for free    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. Filing state tax for free   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. Filing state tax for free Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Filing state tax for free See Publication 334, Tax Guide for Small Business, for more information. Filing state tax for free Dependents. Filing state tax for free   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. Filing state tax for free See Publication 501. Filing state tax for free Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. Filing state tax for free If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. Filing state tax for free You also have other duties, such as notifying the IRS that you are acting as the personal representative. Filing state tax for free Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Filing state tax for free When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Filing state tax for free If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. Filing state tax for free ” For more information, see Publication 559, Survivors, Executors, and Administrators. Filing state tax for free Surviving spouse. Filing state tax for free   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. Filing state tax for free After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Filing state tax for free For more information about each of these filing statuses, see Publication 501. Filing state tax for free   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. Filing state tax for free You can, however, file a joint return with your new spouse. Filing state tax for free In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Filing state tax for free The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Filing state tax for free Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. Filing state tax for free For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. Filing state tax for free Prev  Up  Next   Home   More Online Publications