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Irs Gov Forms1040x

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Irs Gov Forms1040x

Irs gov forms1040x 2. Irs gov forms1040x   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Irs gov forms1040x Divorce and remarriage. Irs gov forms1040x Annulled marriages. Irs gov forms1040x Head of household or qualifying widow(er) with dependent child. Irs gov forms1040x Considered married. Irs gov forms1040x Same-sex marriage. Irs gov forms1040x Spouse died during the year. Irs gov forms1040x Married persons living apart. Irs gov forms1040x 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. Irs gov forms1040x  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. Irs gov forms1040x See Same-sex marriage under Marital Status, later. Irs gov forms1040x Introduction This chapter helps you determine which filing status to use. Irs gov forms1040x There are five filing statuses. Irs gov forms1040x Single. Irs gov forms1040x Married Filing Jointly. Irs gov forms1040x Married Filing Separately. Irs gov forms1040x Head of Household. Irs gov forms1040x Qualifying Widow(er) With Dependent Child. Irs gov forms1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. Irs gov forms1040x 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). Irs gov forms1040x You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Irs gov forms1040x Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Irs gov forms1040x S. Irs gov forms1040x Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Irs gov forms1040x Unmarried persons. Irs gov forms1040x   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. Irs gov forms1040x State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Irs gov forms1040x Divorced persons. Irs gov forms1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Irs gov forms1040x Divorce and remarriage. Irs gov forms1040x   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. Irs gov forms1040x Annulled marriages. Irs gov forms1040x    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. Irs gov forms1040x You must file Form 1040X, Amended U. Irs gov forms1040x S. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Irs gov forms1040x 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. Irs gov forms1040x Head of household or qualifying widow(er) with dependent child. Irs gov forms1040x   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. Irs gov forms1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Irs gov forms1040x Married persons. Irs gov forms1040x   If you are considered married, you and your spouse can file a joint return or separate returns. Irs gov forms1040x Considered married. Irs gov forms1040x   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. Irs gov forms1040x You are married and living together as a married couple. Irs gov forms1040x 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. Irs gov forms1040x You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Irs gov forms1040x You are separated under an interlocutory (not final) decree of divorce. Irs gov forms1040x Same-sex marriage. Irs gov forms1040x   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. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x For more details, see Publication 501. Irs gov forms1040x Spouse died during the year. Irs gov forms1040x   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Irs gov forms1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Irs gov forms1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Irs gov forms1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Irs gov forms1040x Your deceased spouse's filing status is married filing separately for that year. Irs gov forms1040x Married persons living apart. Irs gov forms1040x   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. Irs gov forms1040x If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Irs gov forms1040x Also, your tax may be lower, and you may be able to claim the earned income credit. Irs gov forms1040x See Head of Household , later. Irs gov forms1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Irs gov forms1040x To determine your marital status, see Marital Status , earlier. Irs gov forms1040x Widow(er). Irs gov forms1040x   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Irs gov forms1040x You may, however, be able to use another filing status that will give you a lower tax. Irs gov forms1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Irs gov forms1040x How to file. Irs gov forms1040x   You can file Form 1040. Irs gov forms1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. Irs gov forms1040x If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Irs gov forms1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Irs gov forms1040x Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Irs gov forms1040x 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. Irs gov forms1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Irs gov forms1040x You can file a joint return even if one of you had no income or deductions. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x 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). Irs gov forms1040x You can choose the method that gives the two of you the lower combined tax. Irs gov forms1040x How to file. Irs gov forms1040x   If you file as married filing jointly, you can use Form 1040. Irs gov forms1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Irs gov forms1040x 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. Irs gov forms1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Irs gov forms1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Irs gov forms1040x Spouse died. Irs gov forms1040x   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. Irs gov forms1040x See Spouse died during the year under Marital Status, earlier, for more information. Irs gov forms1040x   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. Irs gov forms1040x Divorced persons. Irs gov forms1040x   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. Irs gov forms1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Irs gov forms1040x Accounting period. Irs gov forms1040x   Both of you must use the same accounting period, but you can use different accounting methods. Irs gov forms1040x See Accounting Periods and Accounting Methods in chapter 1. Irs gov forms1040x Joint responsibility. Irs gov forms1040x   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Irs gov forms1040x This means that if one spouse does not pay the tax due, the other may have to. Irs gov forms1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Irs gov forms1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Irs gov forms1040x 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. Irs gov forms1040x Divorced taxpayer. Irs gov forms1040x   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Irs gov forms1040x 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. Irs gov forms1040x Relief from joint responsibility. Irs gov forms1040x   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. Irs gov forms1040x You can ask for relief no matter how small the liability. Irs gov forms1040x   There are three types of relief available. Irs gov forms1040x Innocent spouse relief. Irs gov forms1040x 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). Irs gov forms1040x Equitable relief. Irs gov forms1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Irs gov forms1040x Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Irs gov forms1040x Signing a joint return. Irs gov forms1040x   For a return to be considered a joint return, both spouses generally must sign the return. Irs gov forms1040x Spouse died before signing. Irs gov forms1040x   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Irs gov forms1040x 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. Irs gov forms1040x Spouse away from home. Irs gov forms1040x   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. Irs gov forms1040x Injury or disease prevents signing. Irs gov forms1040x   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). Irs gov forms1040x ” Be sure to also sign in the space provided for your signature. Irs gov forms1040x Attach a dated statement, signed by you, to the return. Irs gov forms1040x 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. Irs gov forms1040x Signing as guardian of spouse. Irs gov forms1040x   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Irs gov forms1040x Spouse in combat zone. Irs gov forms1040x   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. Irs gov forms1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Irs gov forms1040x 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. Irs gov forms1040x Other reasons spouse cannot sign. Irs gov forms1040x    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). Irs gov forms1040x Attach the power of attorney (or a copy of it) to your tax return. Irs gov forms1040x You can use Form 2848, Power of Attorney and Declaration of Representative. Irs gov forms1040x Nonresident alien or dual-status alien. Irs gov forms1040x   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Irs gov forms1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Irs gov forms1040x S. Irs gov forms1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Irs gov forms1040x If you do file a joint return, you and your spouse are both treated as U. Irs gov forms1040x S. Irs gov forms1040x residents for the entire tax year. Irs gov forms1040x See chapter 1 of Publication 519. Irs gov forms1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x 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 ). Irs gov forms1040x This can apply to you even if you are not divorced or legally separated. Irs gov forms1040x 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. Irs gov forms1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Irs gov forms1040x See Head of Household , later, for more information. Irs gov forms1040x 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. Irs gov forms1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Irs gov forms1040x This way you can make sure you are using the filing status that results in the lowest combined tax. Irs gov forms1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Irs gov forms1040x How to file. Irs gov forms1040x   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Irs gov forms1040x 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. Irs gov forms1040x You can file Form 1040. Irs gov forms1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Irs gov forms1040x Select this filing status by checking the box on line 3 of either form. Irs gov forms1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. Irs gov forms1040x 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. Irs gov forms1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Irs gov forms1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. Irs gov forms1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Irs gov forms1040x   Your tax rate generally is higher than on a joint return. Irs gov forms1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Irs gov forms1040x 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). Irs gov forms1040x 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. Irs gov forms1040x For more information about these expenses, the credit, and the exclusion, see chapter 32. Irs gov forms1040x You cannot take the earned income credit. Irs gov forms1040x You cannot take the exclusion or credit for adoption expenses in most cases. Irs gov forms1040x 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. Irs gov forms1040x You cannot exclude any interest income from qualified U. Irs gov forms1040x S. Irs gov forms1040x savings bonds you used for higher education expenses. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Irs gov forms1040x If your spouse itemizes deductions, you cannot claim the standard deduction. Irs gov forms1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Irs gov forms1040x Adjusted gross income (AGI) limits. Irs gov forms1040x   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. Irs gov forms1040x Individual retirement arrangements (IRAs). Irs gov forms1040x   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. Irs gov forms1040x Your deduction is reduced or eliminated if your income is more than a certain amount. Irs gov forms1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. Irs gov forms1040x For more information, see How Much Can You Deduct in chapter 17. Irs gov forms1040x Rental activity losses. Irs gov forms1040x   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. Irs gov forms1040x This is called a special allowance. Irs gov forms1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Irs gov forms1040x 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. Irs gov forms1040x See Limits on Rental Losses in chapter 9. Irs gov forms1040x Community property states. Irs gov forms1040x   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. Irs gov forms1040x See Publication 555. Irs gov forms1040x 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. Irs gov forms1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Irs gov forms1040x This does not include any extensions. Irs gov forms1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Irs gov forms1040x 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. Irs gov forms1040x Exception. Irs gov forms1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Irs gov forms1040x The personal representative has 1 year from the due date of the return (including extensions) to make the change. Irs gov forms1040x See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Irs gov forms1040x Head of Household You may be able to file as head of household if you meet all the following requirements. Irs gov forms1040x You are unmarried or “considered unmarried” on the last day of the year. Irs gov forms1040x See Marital Status , earlier, and Considered Unmarried , later. Irs gov forms1040x You paid more than half the cost of keeping up a home for the year. Irs gov forms1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Irs gov forms1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. Irs gov forms1040x See Special rule for parent , later, under Qualifying Person. Irs gov forms1040x 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. Irs gov forms1040x You will also receive a higher standard deduction than if you file as single or married filing separately. Irs gov forms1040x Kidnapped child. Irs gov forms1040x   A child may qualify you to file as head of household even if the child has been kidnapped. Irs gov forms1040x For more information, see Publication 501. Irs gov forms1040x How to file. Irs gov forms1040x   If you file as head of household, you can use Form 1040. Irs gov forms1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Irs gov forms1040x Indicate your choice of this filing status by checking the box on line 4 of either form. Irs gov forms1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Irs gov forms1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Irs gov forms1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. Irs gov forms1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). Irs gov forms1040x You paid more than half the cost of keeping up your home for the tax year. Irs gov forms1040x Your spouse did not live in your home during the last 6 months of the tax year. Irs gov forms1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Irs gov forms1040x See Temporary absences , under Qualifying Person, later. Irs gov forms1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Irs gov forms1040x (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Irs gov forms1040x ) You must be able to claim an exemption for the child. Irs gov forms1040x 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. Irs gov forms1040x The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Irs gov forms1040x 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. Irs gov forms1040x See Publication 555 for more information. Irs gov forms1040x Nonresident alien spouse. Irs gov forms1040x   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. Irs gov forms1040x However, your spouse is not a qualifying person for head of household purposes. Irs gov forms1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Irs gov forms1040x Choice to treat spouse as resident. Irs gov forms1040x   You are considered married if you choose to treat your spouse as a resident alien. Irs gov forms1040x See Publication 519. Irs gov forms1040x 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. Irs gov forms1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Irs gov forms1040x Worksheet 2-1. Irs gov forms1040x 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. Irs gov forms1040x Costs you include. Irs gov forms1040x   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. Irs gov forms1040x   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. Irs gov forms1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Irs gov forms1040x Costs you do not include. Irs gov forms1040x   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Irs gov forms1040x 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. Irs gov forms1040x Qualifying Person See Table 2-1 to see who is a qualifying person. Irs gov forms1040x Any person not described in Table 2-1 is not a qualifying person. Irs gov forms1040x Table 2-1. Irs gov forms1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Irs gov forms1040x See the text of this chapter for the other requirements you must meet to claim head of household filing status. Irs gov forms1040x IF the person is your . Irs gov forms1040x . Irs gov forms1040x . Irs gov forms1040x   AND . Irs gov forms1040x . Irs gov forms1040x . Irs gov forms1040x   THEN that person is . Irs gov forms1040x . Irs gov forms1040x . Irs gov forms1040x 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. Irs gov forms1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. Irs gov forms1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Irs gov forms1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Irs gov forms1040x 6   you cannot claim an exemption for him or her   not a qualifying person. Irs gov forms1040x 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. Irs gov forms1040x   he or she did not live with you more than half the year   not a qualifying person. Irs gov forms1040x   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. Irs gov forms1040x   you cannot claim an exemption for him or her   not a qualifying person. Irs gov forms1040x 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Irs gov forms1040x 2The term “qualifying child” is defined in chapter 3. Irs gov forms1040x Note. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x 4The term “ qualifying relative ” is defined in chapter 3. Irs gov forms1040x 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Irs gov forms1040x See Multiple Support Agreement in chapter 3. Irs gov forms1040x 6See Special rule for parent . Irs gov forms1040x Example 1—child. Irs gov forms1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x Example 2—child who is not qualifying person. Irs gov forms1040x 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. Irs gov forms1040x Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Irs gov forms1040x Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Irs gov forms1040x As a result, he is not your qualifying person for head of household purposes. Irs gov forms1040x Example 3—girlfriend. Irs gov forms1040x Your girlfriend lived with you all year. Irs gov forms1040x 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. Irs gov forms1040x See Table 2-1. Irs gov forms1040x Example 4—girlfriend's child. Irs gov forms1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Irs gov forms1040x 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). Irs gov forms1040x As a result, he is not your qualifying person for head of household purposes. Irs gov forms1040x Home of qualifying person. Irs gov forms1040x   Generally, the qualifying person must live with you for more than half of the year. Irs gov forms1040x Special rule for parent. Irs gov forms1040x   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. Irs gov forms1040x However, you must be able to claim an exemption for your father or mother. Irs gov forms1040x 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. Irs gov forms1040x   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. Irs gov forms1040x Death or birth. Irs gov forms1040x   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. Irs gov forms1040x 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. Irs gov forms1040x If the individual is anyone else, see Publication 501. Irs gov forms1040x Temporary absences. Irs gov forms1040x   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. Irs gov forms1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. Irs gov forms1040x You must continue to keep up the home during the absence. Irs gov forms1040x 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. Irs gov forms1040x The year of death is the last year for which you can file jointly with your deceased spouse. Irs gov forms1040x See Married Filing Jointly , earlier. Irs gov forms1040x 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. Irs gov forms1040x 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. Irs gov forms1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Irs gov forms1040x It does not entitle you to file a joint return. Irs gov forms1040x How to file. Irs gov forms1040x   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Irs gov forms1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Irs gov forms1040x Check the box on line 5 of either form. Irs gov forms1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Irs gov forms1040x Eligibility rules. Irs gov forms1040x   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Irs gov forms1040x You were entitled to file a joint return with your spouse for the year your spouse died. Irs gov forms1040x It does not matter whether you actually filed a joint return. Irs gov forms1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Irs gov forms1040x You have a child or stepchild for whom you can claim an exemption. Irs gov forms1040x This does not include a foster child. Irs gov forms1040x This child lived in your home all year, except for temporary absences. Irs gov forms1040x See Temporary absences , earlier, under Head of Household. Irs gov forms1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Irs gov forms1040x You paid more than half the cost of keeping up a home for the year. Irs gov forms1040x See Keeping Up a Home , earlier, under Head of Household. Irs gov forms1040x Example. Irs gov forms1040x John's wife died in 2011. Irs gov forms1040x John has not remarried. Irs gov forms1040x 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. Irs gov forms1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. Irs gov forms1040x For 2012 and 2013, he can file as qualifying widower with a dependent child. Irs gov forms1040x After 2013 he can file as head of household if he qualifies. Irs gov forms1040x Death or birth. Irs gov forms1040x    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. Irs gov forms1040x 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. Irs gov forms1040x Kidnapped child. Irs gov forms1040x   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Irs gov forms1040x See Publication 501. Irs gov forms1040x    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Irs gov forms1040x Prev  Up  Next   Home   More Online Publications
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The Irs Gov Forms1040x

Irs gov forms1040x Index A Adjusted basis defined, Adjusted basis defined. Irs gov forms1040x Administrative or management activities, Administrative or management activities. Irs gov forms1040x Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Irs gov forms1040x Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Irs gov forms1040x Casualty losses, Casualty losses. Irs gov forms1040x Child and Adult Care Food Program reimbursements, Meals. Irs gov forms1040x Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Irs gov forms1040x (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Irs gov forms1040x Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Irs gov forms1040x Family daycare provider, Standard meal and snack rates. Irs gov forms1040x Meals, Meals. Irs gov forms1040x , Standard meal and snack rates. Irs gov forms1040x Regular use, Daycare Facility Standard meal and snack rates, Meals. Irs gov forms1040x , Standard meal and snack rates. Irs gov forms1040x Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Irs gov forms1040x Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Irs gov forms1040x Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Irs gov forms1040x Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Irs gov forms1040x Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Irs gov forms1040x Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Irs gov forms1040x Fair market value, Fair market value defined. Irs gov forms1040x Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Irs gov forms1040x Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Irs gov forms1040x Percentage table for 39-year nonresidential real property, Depreciation table. Irs gov forms1040x Permanent improvements, Permanent improvements. Irs gov forms1040x , Depreciating permanent improvements. Irs gov forms1040x Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Irs gov forms1040x Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Irs gov forms1040x Employees Adequately accounting to employer, Adequately accounting to employer. Irs gov forms1040x Casualty losses, Casualty losses. Irs gov forms1040x Mortgage interest, Deductible mortgage interest. Irs gov forms1040x Other expenses, Other expenses. Irs gov forms1040x Real estate taxes, Real estate taxes. Irs gov forms1040x Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Irs gov forms1040x Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Irs gov forms1040x Mortgage interest, Deductible mortgage interest. Irs gov forms1040x , Qualified mortgage insurance premiums. Irs gov forms1040x Real estate taxes, Real estate taxes. Irs gov forms1040x Related to tax-exempt income, Expenses related to tax-exempt income. Irs gov forms1040x Rent, Rent. Irs gov forms1040x Repairs, Repairs. Irs gov forms1040x Security system, Security system. Irs gov forms1040x Telephone, Telephone. Irs gov forms1040x Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Irs gov forms1040x Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Irs gov forms1040x Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Irs gov forms1040x Standard meal and snack rates, Standard meal and snack rates. Irs gov forms1040x Standard meal and snack rates (Table 3), Standard meal and snack rates. Irs gov forms1040x Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Irs gov forms1040x 1040, Schedule F, Casualty losses. Irs gov forms1040x 2106, Employees 4562, Reporting and recordkeeping requirements. Irs gov forms1040x 4684, Casualty losses. Irs gov forms1040x 8829, Actual Expenses, Casualty losses. Irs gov forms1040x , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Irs gov forms1040x Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Irs gov forms1040x Inventory, storage of, Storage of inventory or product samples. Irs gov forms1040x L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Irs gov forms1040x Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Irs gov forms1040x Years following the year placed in service, Years following the year placed in service. Irs gov forms1040x M MACRS percentage table 39-year nonresidential real property, Depreciation table. Irs gov forms1040x Meals, Meals. Irs gov forms1040x Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Irs gov forms1040x More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Irs gov forms1040x Mortgage interest, Deductible mortgage interest. Irs gov forms1040x , Qualified mortgage insurance premiums. Irs gov forms1040x P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Irs gov forms1040x Permanent improvements, Permanent improvements. Irs gov forms1040x , Depreciating permanent improvements. Irs gov forms1040x Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Irs gov forms1040x Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Irs gov forms1040x Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Irs gov forms1040x Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Irs gov forms1040x Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Irs gov forms1040x Regular use, Regular Use Reminders, Reminders Rent, Rent. Irs gov forms1040x Repairs, Repairs. Irs gov forms1040x Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Irs gov forms1040x S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Irs gov forms1040x Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Irs gov forms1040x Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Irs gov forms1040x Allowable area, Allowable area. Irs gov forms1040x Business expenses not related to use of the home, Business expenses not related to use of the home. Irs gov forms1040x Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Irs gov forms1040x More than one qualified business use, More than one qualified business use. Irs gov forms1040x Shared use, Shared use. Irs gov forms1040x Expenses deductible without regard to business use, Expenses deductible without regard to business use. Irs gov forms1040x No carryover of unallowed expenses, No deduction of carryover of actual expenses. Irs gov forms1040x Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Irs gov forms1040x Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Irs gov forms1040x Storage of inventory, Storage of inventory or product samples. Irs gov forms1040x T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Irs gov forms1040x Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Irs gov forms1040x Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Irs gov forms1040x Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Irs gov forms1040x W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications