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Free File For State Income Tax

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Free File For State Income Tax

Free file for state income tax Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Free file for state income tax Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. Free file for state income tax Aliens, nonresidents, Deposits. Free file for state income tax Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. Free file for state income tax Common-law employee, Employee status under common law. Free file for state income tax Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Free file for state income tax Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. Free file for state income tax Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. Free file for state income tax Electronic filing and payment, Reminders Employee, 2. Free file for state income tax Who Are Employees? Employer identification number (EIN), 1. Free file for state income tax Employer Identification Number (EIN) F Family employees, Deposits. Free file for state income tax Farm crew leaders, Farm Crew Leaders Farmworkers, 6. Free file for state income tax Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. Free file for state income tax Federal employees, Deposits. Free file for state income tax Fishing, Deposits. Free file for state income tax Form, Calendar, Lookback period for employers of nonfarm workers. Free file for state income tax 4070, 5. Free file for state income tax Tips 4070A, 5. Free file for state income tax Tips 8274, Deposits. Free file for state income tax 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. Free file for state income tax 943, Calendar 943-X, Adjustments to lookback period taxes. Free file for state income tax 944-X, Adjustments to lookback period taxes. Free file for state income tax Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. Free file for state income tax SS-4, 1. Free file for state income tax Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. Free file for state income tax SS-8, IRS help. Free file for state income tax W-2c, Employee's social security card. Free file for state income tax , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Free file for state income tax Fringe benefits, Fringe Benefits, Deposits. Free file for state income tax FUTA tax, 11. Free file for state income tax Federal Unemployment (FUTA) Tax—U. Free file for state income tax S. Free file for state income tax Virgin Islands Employers Only G Government employees, nonfederal, Deposits. Free file for state income tax Group-term life insurance, Deposits. Free file for state income tax H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. Free file for state income tax Hospital interns, Deposits. Free file for state income tax Household employers, Household employers reporting social security and Medicare taxes. Free file for state income tax Household workers, Household employers reporting social security and Medicare taxes. Free file for state income tax , Deposits. Free file for state income tax How to deposit, How To Deposit I Insurance agents, Deposits. Free file for state income tax IRS help (employee v. Free file for state income tax subcontractor), IRS help. Free file for state income tax L Lookback period Farmworkers, Lookback period for employers of farmworkers. Free file for state income tax Nonfarm workers, Lookback period for employers of nonfarm workers. Free file for state income tax M Meals and lodging, Deposits. Free file for state income tax Ministers, Deposits. Free file for state income tax Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. Free file for state income tax N Newspaper delivery, Deposits. Free file for state income tax Noncash payments, Deposits. Free file for state income tax Nonprofit organizations, Deposits. Free file for state income tax P Partners, Deposits. Free file for state income tax Penalties, Deposit Penalties Pension plans, Deposits. Free file for state income tax Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. Free file for state income tax Retirement and pension plans, Deposits. Free file for state income tax S Salespersons, Deposits. Free file for state income tax Scholarships and fellowships, Deposits. Free file for state income tax Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. Free file for state income tax Sick pay, Sick pay. Free file for state income tax , Sick pay payments. Free file for state income tax , Deposits. Free file for state income tax Social security number (SSN), 3. Free file for state income tax Employee's Social Security Number (SSN) Statutory employee, Statutory employees. Free file for state income tax Statutory nonemployee, Statutory nonemployees. Free file for state income tax Students, Deposits. Free file for state income tax Suggestions for publication, Comments and suggestions. Free file for state income tax Supplemental unemployment compensation benefits, Deposits. Free file for state income tax T Tax help, How To Get Tax Help Tax Help, Tax help. Free file for state income tax Taxes paid by employer, Employee's portion of taxes paid by employer. Free file for state income tax Tips, 5. Free file for state income tax Tips, Deposits. Free file for state income tax Travel and business expenses, Travel and business expenses. Free file for state income tax Trust fund recovery penalty, Trust fund recovery penalty. Free file for state income tax W Wage and Tax Statement, 10. Free file for state income tax Wage and Tax Statements Prev  Up     Home   More Online Publications
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SOI Tax Stats - Statistics by Form

Back to Tax Stats

Find your specific topic by using these selected IRS form numbers and titles.


 

Form Number  

   Form Title

706

United States Estate (and Generation-Skipping Transfer) Tax Return 

706NA

United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States

709

United States Gift (and Generation-Skipping Transfer) Tax Return

720

Quarterly Federal Excise Tax Return

940

Employer's Annual Federal Unemployment (FUTA) Tax Return

990

Return of Organization Exempt from Income Tax

990-PF

Return of Private Foundation

990-T

Exempt Organization Business Income Tax Return

1040

U.S. Individual Income Tax Return

1040, Schedule C

U.S. Individual Income Tax Return: Profit or Loss from Business

1040, Schedule F

U.S. Individual Income Tax Return: Profit or Loss from Farming

1041

U.S. Income Tax Return for Estates and Trusts

1042-S

Foreign Person's U.S. Source Income Subject to Withholding

1065

U.S. Partnership Return of Income

1116

Foreign Tax Credit: Individuals

1118

Foreign Tax Credit: Corporations

1120

U.S. Corporation Income Tax Return

1120-F

U.S. Income Tax Return of a Foreign Corporation

1120-FSC

U.S. Income Tax Return of a Foreign Sales Corporation

1120S

U.S. Income Tax Return for an S Corporation

2555

Foreign Earned Income: U.S. Citizens

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

5227

Split-Interest Trust Information Return

5471

Information Return of U.S. Person with Respect to Certain Foreign Corporations

5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5500

Annual Return / Report of Employee Benefits Plan

5713

International Boycott Report

5735

Possessions Corporation Tax Credit under Sections 936 and 30A

8038

Information Return for Tax-Exempt Private Activity Bond Issues

8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

  


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Page Last Reviewed or Updated: 29-Jan-2014

The Free File For State Income Tax

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