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How To File 1040ez

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How To File 1040ez

How to file 1040ez Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. How to file 1040ez However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. How to file 1040ez If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. How to file 1040ez Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How to file 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. How to file 1040ez Do not include sales taxes paid on items used in your trade or business. How to file 1040ez To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. How to file 1040ez You must keep your actual receipts showing general sales taxes paid to use this method. How to file 1040ez Refund of general sales taxes. How to file 1040ez   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. How to file 1040ez If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. How to file 1040ez But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. How to file 1040ez See Recoveries in Pub. How to file 1040ez 525 for details. How to file 1040ez Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. How to file 1040ez You may also be able to add the state and local general sales taxes paid on certain specified items. How to file 1040ez To figure your state and local general sales tax deduction using the tables, complete the worksheet below. How to file 1040ez If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. How to file 1040ez State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. How to file 1040ez ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. How to file 1040ez   1. How to file 1040ez Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. How to file 1040ez $     Next. How to file 1040ez If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. How to file 1040ez Otherwise, go to line 2       2. How to file 1040ez Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. How to file 1040ez Enter -0-                   Yes. How to file 1040ez Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. How to file 1040ez $       3. How to file 1040ez Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. How to file 1040ez Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. How to file 1040ez Enter your local general sales tax rate, but omit the percentage sign. How to file 1040ez For example, if your local general sales tax rate was 2. How to file 1040ez 5%, enter 2. How to file 1040ez 5. How to file 1040ez If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. How to file 1040ez (If you do not know your local general sales tax rate, contact your local government. How to file 1040ez ) 3. How to file 1040ez . How to file 1040ez       4. How to file 1040ez Did you enter -0- on line 2 above?             No. How to file 1040ez Skip lines 4 and 5 and go to line 6             Yes. How to file 1040ez Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. How to file 1040ez For example, if your state general sales tax rate is 6%, enter 6. How to file 1040ez 0 4. How to file 1040ez . How to file 1040ez       5. How to file 1040ez Divide line 3 by line 4. How to file 1040ez Enter the result as a decimal (rounded to at least three places) 5. How to file 1040ez . How to file 1040ez       6. How to file 1040ez Did you enter -0- on line 2 above?             No. How to file 1040ez Multiply line 2 by line 3   6. How to file 1040ez $     Yes. How to file 1040ez Multiply line 1 by line 5. How to file 1040ez If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. How to file 1040ez Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. How to file 1040ez $   8. How to file 1040ez Deduction for general sales taxes. How to file 1040ez Add lines 1, 6, and 7. How to file 1040ez Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. How to file 1040ez Be sure to enter “ST” on the dotted line to the left of the entry space 8. How to file 1040ez $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. How to file 1040ez    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. How to file 1040ez Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. How to file 1040ez If married filing separately, do not include your spouse's income. How to file 1040ez Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. How to file 1040ez Tax-exempt interest. How to file 1040ez Veterans' benefits. How to file 1040ez Nontaxable combat pay. How to file 1040ez Workers' compensation. How to file 1040ez Nontaxable part of social security and railroad retirement benefits. How to file 1040ez Nontaxable part of IRA, pension, or annuity distributions. How to file 1040ez Do not include rollovers. How to file 1040ez Public assistance payments. How to file 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How to file 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How to file 1040ez What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. How to file 1040ez If there is no table for your state, the table amount is considered to be zero. How to file 1040ez Multiply the table amount for each state you lived in by a fraction. How to file 1040ez The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). How to file 1040ez Enter the total of the prorated table amounts for each state on line 1. How to file 1040ez However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. How to file 1040ez Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. How to file 1040ez Example. How to file 1040ez You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). How to file 1040ez The table amount for State A is $500. How to file 1040ez The table amount for State B is $400. How to file 1040ez You would figure your state general sales tax as follows. How to file 1040ez State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. How to file 1040ez Otherwise, complete a separate worksheet for State A and State B. How to file 1040ez Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. How to file 1040ez Line 2. How to file 1040ez   If you checked the “No” box, enter -0- on line 2, and go to line 3. How to file 1040ez If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. How to file 1040ez Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. How to file 1040ez See the line 1 instructions on this page to figure your 2006 income. How to file 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How to file 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How to file 1040ez What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. How to file 1040ez If there is no table for your locality, the table amount is considered to be zero. How to file 1040ez Multiply the table amount for each locality you lived in by a fraction. How to file 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). How to file 1040ez If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. How to file 1040ez Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. How to file 1040ez Example. How to file 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). How to file 1040ez The table amount for Locality 1 is $100. How to file 1040ez The table amount for Locality 2 is $150. How to file 1040ez You would figure the amount to enter on line 2 as follows. How to file 1040ez Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. How to file 1040ez Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. How to file 1040ez   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. How to file 1040ez 25%. How to file 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. How to file 1040ez 25%. How to file 1040ez   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. How to file 1040ez 5%. How to file 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. How to file 1040ez 5%. How to file 1040ez   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. How to file 1040ez 0” on line 3. How to file 1040ez Your local general sales tax rate of 4. How to file 1040ez 0% includes the additional 1. How to file 1040ez 0% Arkansas state sales tax rate for Texarkana and the 1. How to file 1040ez 5% sales tax rate for Miller County. How to file 1040ez What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. How to file 1040ez Multiply each tax rate for the period it was in effect by a fraction. How to file 1040ez The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). How to file 1040ez Enter the total of the prorated tax rates on line 3. How to file 1040ez Example. How to file 1040ez Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). How to file 1040ez The rate increased to 1. How to file 1040ez 75% for the period from October 1 through December 31, 2006 (92 days). How to file 1040ez You would enter “1. How to file 1040ez 189” on line 3, figured as follows. How to file 1040ez January 1 - September 30: 1. How to file 1040ez 00 x 273/365 = 0. How to file 1040ez 748   October 1 - December 31: 1. How to file 1040ez 75 x 92/365 = 0. How to file 1040ez 441   Total = 1. How to file 1040ez 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. How to file 1040ez Each locality did not have the same local general sales tax rate. How to file 1040ez You lived in Texarkana, AR, or Los Angeles County, CA. How to file 1040ez   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. How to file 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). How to file 1040ez Example. How to file 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). How to file 1040ez The local general sales tax rate for Locality 1 is 1%. How to file 1040ez The rate for Locality 2 is 1. How to file 1040ez 75%. How to file 1040ez You would enter “0. How to file 1040ez 666” on line 3 for the Locality 1 worksheet and “0. How to file 1040ez 585” for the Locality 2 worksheet, figured as follows. How to file 1040ez Locality 1: 1. How to file 1040ez 00 x 243/365 = 0. How to file 1040ez 666   Locality 2: 1. How to file 1040ez 75 x 122/365 = 0. How to file 1040ez 585   Line 6. How to file 1040ez   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. How to file 1040ez If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. How to file 1040ez Line 7. How to file 1040ez    Enter on line 7 any state and local general sales taxes paid on the following specified items. How to file 1040ez If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. How to file 1040ez A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). How to file 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. How to file 1040ez If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. How to file 1040ez An aircraft or boat, if the tax rate was the same as the general sales tax rate. How to file 1040ez A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. How to file 1040ez Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. How to file 1040ez You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. How to file 1040ez Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. How to file 1040ez The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. How to file 1040ez In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. How to file 1040ez   Do not include sales taxes paid on items used in your trade or business. How to file 1040ez If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. How to file 1040ez Prev  Up  Next   Home   More Online Publications
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The How To File 1040ez

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