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Free State E Filing

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Free State E Filing

Free state e filing Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Free state e filing Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Free state e filing Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Free state e filing Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Free state e filing Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Free state e filing Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Free state e filing C Campaign contributions, Lobbying and political activities. Free state e filing , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Free state e filing Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Free state e filing Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Free state e filing D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Free state e filing Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Free state e filing Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Free state e filing Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Free state e filing Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Free state e filing Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Free state e filing Educator Expenses, Eligible educator. Free state e filing Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Free state e filing Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Free state e filing Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Free state e filing , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Free state e filing Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Free state e filing F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Free state e filing Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Free state e filing Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Free state e filing Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Free state e filing , Depreciation. Free state e filing , Computer used in a home office. Free state e filing Free tax services, Free help with your tax return. Free state e filing Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Free state e filing State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Free state e filing Expenses, Home Office Principal place of business, Principal place of business. Free state e filing Travel and transportation expenses, Home office. Free state e filing I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Free state e filing K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Free state e filing Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Free state e filing , Lobbying Expenses, Exceptions. Free state e filing Local transportation, Local transportation expenses. Free state e filing Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Free state e filing Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Free state e filing P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Free state e filing , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Free state e filing Prosecution travel expenses, Federal crime investigation and prosecution. Free state e filing Protective clothing, Protective clothing. Free state e filing Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Free state e filing Computer used in a home office, Computer used in a home office. Free state e filing Depreciation, Depreciation. Free state e filing Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Free state e filing Impairment-related work expenses, Impairment-related work expenses. Free state e filing Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Free state e filing Research expenses, Research Expenses of a College Professor Résumé, Résumé. Free state e filing Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Free state e filing , Additional information. Free state e filing Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Free state e filing Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Free state e filing Education, Travel as education. Free state e filing Indefinite work assignments, Indefinite work assignment. Free state e filing Job search, Travel and transportation expenses. Free state e filing Local transportation, Local transportation expenses. Free state e filing Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Free state e filing Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Free state e filing Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Free state e filing W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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Contact My Local Office Internationally

International Services

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

City Address Phone/FAX
Frankfurt U. S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49)(69) 7535-3811 to request an appointment.
 

Phone Service
Tel: [49] (69) 7535-3823 
Monday through Thursday
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.

London U. S. Embassy
London  
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE  
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
 
Phone Service
Tel: [44] (207) 894-0477
Monday 9:00 a.m.-4:00 p.m.
Tuesday through Thursday 9:00 a.m.-12:00 noon.
Fax [44] (207) 495-4224
Paris U. S. Embassy Paris
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08 
France
Walk-in assistance 
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel: [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
E-mail: irs.paris@irs.gov
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600 
Peoples Republic of China
 

Walk-in assistance by appointment only.
Wednesdays 1:00 p.m.-4:00 p.m.
Call or e-mail to request an appointment.

 

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
E-mail: irs.beijing@irs.gov

Puerto Rico  

The IRS offices listed can answer your federal income tax questions, help with account and refund problems and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts
            Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts         
            Ogden, UT 84201-0038

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation are 7:00 a.m. to 10:00 p.m. Monday - Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940 
FAX: 787-622-8933
Page Last Reviewed or Updated: 17-Mar-2014

 

The Free State E Filing

Free state e filing 1. Free state e filing   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Free state e filing 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. Free state e filing Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Free state e filing If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Free state e filing gov and use the Interactive Tax Assistant (ITA). Free state e filing You can find the ITA by going to IRS. Free state e filing gov and entering “interactive tax assistant” in the search box. Free state e filing Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Free state e filing General Requirements If you are a U. Free state e filing S. Free state e filing 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. Free state e filing For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Free state e filing 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. Free state e filing S. Free state e filing citizens. Free state e filing See Publication 519, U. Free state e filing S. Free state e filing Tax Guide for Aliens. Free state e filing Table 1-1. Free state e filing 2013 Filing Requirements Chart for Most Taxpayers Note. Free state e filing You must file a return if your gross income was at least the amount shown in the last column. Free state e filing IF your filing status is. Free state e filing . Free state e filing . Free state e filing AND at the end of 2013 you were*. Free state e filing . Free state e filing . Free state e filing THEN file a return if your gross income** was at least. Free state e filing . Free state e filing . Free state e filing 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. Free state e filing ** 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). Free state e filing It also includes gains, but not losses, reported on Form 8949 or Schedule D. Free state e filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free state e filing 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. Free state e filing 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). Free state e filing 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. Free state e filing *** 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. Free state e filing Gross income. Free state e filing   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free state e filing 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. Free state e filing The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free state e filing 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. Free state e filing For more information about community property, see Publication 555, Community Property. Free state e filing   For more information on what to include in gross income, see chapter 2. Free state e filing Self-employed persons. Free state e filing    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. Free state e filing   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. Free state e filing Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Free state e filing See Publication 334, Tax Guide for Small Business, for more information. Free state e filing Dependents. Free state e filing   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. Free state e filing See Publication 501. Free state e filing 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. Free state e filing 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. Free state e filing You also have other duties, such as notifying the IRS that you are acting as the personal representative. Free state e filing Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Free state e filing 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. Free state e filing 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. Free state e filing ” For more information, see Publication 559, Survivors, Executors, and Administrators. Free state e filing Surviving spouse. Free state e filing   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. Free state e filing After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Free state e filing For more information about each of these filing statuses, see Publication 501. Free state e filing   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. Free state e filing You can, however, file a joint return with your new spouse. Free state e filing In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Free state e filing The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Free state e filing 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. Free state e filing 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. Free state e filing Prev  Up  Next   Home   More Online Publications