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State free tax return Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. State free tax return Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. State free tax return Form 1040A filers. State free tax return Form 1040 filers. State free tax return More information. State free tax return Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. State free tax return Taxpayer identification numbers for aliens. State free tax return Taxpayer identification numbers for adoptees. State free tax return Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. State free tax return S. State free tax return citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. State free tax return For details, see Table 1 and Table 2. State free tax return You also must file if one of the situations described in Table 3 applies. State free tax return The filing requirements apply even if you owe no tax. State free tax return Table 1. State free tax return 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. State free tax return . State free tax return . State free tax return AND at the end of 2013 you were. State free tax return . State free tax return . State free tax return * THEN file a return if your gross income was at least. State free tax return . State free tax return . State free tax return ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. State free tax return ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State free tax return Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State free tax return If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. State free tax return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. State free tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. State free tax return But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. State free tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. State free tax return You may have to pay a penalty if you are required to file a return but fail to do so. State free tax return If you willfully fail to file a return, you may be subject to criminal prosecution. State free tax return For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. State free tax return Gross income. State free tax return    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. State free tax return If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. State free tax return For a list of community property states, see Community property states under Married Filing Separately, later. State free tax return Self-employed persons. State free tax return    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. State free tax return If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. State free tax return In either case, you must add any income from investments and from incidental or outside operations or sources. State free tax return    You must file Form 1040 if you owe any self-employment tax. State free tax return Filing status. State free tax return    Your filing status generally depends on whether you are single or married. State free tax return Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. State free tax return Filing status is discussed in detail later in this publication. State free tax return Age. State free tax return    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. State free tax return For 2013, you are 65 or older if you were born before January 2, 1949. State free tax return Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. State free tax return Dependents should see Table 2 instead. State free tax return Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. State free tax return You are the surviving spouse, executor, administrator, or legal representative. State free tax return The decedent met the filing requirements described in this publication at the time of his or her death. State free tax return For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. State free tax return Table 2. State free tax return 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. State free tax return If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. State free tax return  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. State free tax return It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. State free tax return Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. State free tax return Gross income is the total of your unearned and earned income. State free tax return If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. State free tax return For details, see Exemptions for Dependents. State free tax return Single dependents—Were you either age 65 or older or blind? □ No. State free tax return You must file a return if any of the following apply. State free tax return Your unearned income was more than $1,000. State free tax return Your earned income was more than $6,100. State free tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. State free tax return     □ Yes. State free tax return You must file a return if any of the following apply. State free tax return Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). State free tax return Your earned income was more than $7,600 ($9,100 if 65 or older and blind). State free tax return Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). State free tax return     Married dependents—Were you either age 65 or older or blind? □ No. State free tax return You must file a return if any of the following apply. State free tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State free tax return Your unearned income was more than $1,000. State free tax return Your earned income was more than $6,100. State free tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. State free tax return     □ Yes. State free tax return You must file a return if any of the following apply. State free tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State free tax return Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). State free tax return Your earned income was more than $7,300 ($8,500 if 65 or older and blind). State free tax return Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). State free tax return     U. State free tax return S. State free tax return Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. State free tax return For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. State free tax return S. State free tax return Citizens and Resident Aliens Abroad. State free tax return Residents of Puerto Rico If you are a U. State free tax return S. State free tax return citizen and also a bona fide resident of Puerto Rico, you generally must file a U. State free tax return S. State free tax return income tax return for any year in which you meet the income requirements. State free tax return This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. State free tax return If you are a bona fide resident of Puerto Rico for the whole year, your U. State free tax return S. State free tax return gross income does not include income from sources within Puerto Rico. State free tax return It does, however, include any income you received for your services as an employee of the United States or any U. State free tax return S. State free tax return agency. State free tax return If you receive income from Puerto Rican sources that is not subject to U. State free tax return S. State free tax return tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. State free tax return S. State free tax return income tax return. State free tax return For more information, see Publication 570, Tax Guide for Individuals With Income From U. State free tax return S. State free tax return Possessions. State free tax return Individuals With Income From U. State free tax return S. State free tax return Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. State free tax return S. State free tax return Virgin Islands, special rules may apply when determining whether you must file a U. State free tax return S. State free tax return federal income tax return. State free tax return In addition, you may have to file a return with the individual possession government. State free tax return See Publication 570 for more information. State free tax return Dependents A person who is a dependent may still have to file a return. State free tax return It depends on his or her earned income, unearned income, and gross income. State free tax return For details, see Table 2. State free tax return A dependent must also file if one of the situations described in Table 3 applies. State free tax return Responsibility of parent. State free tax return    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. State free tax return If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. State free tax return ” Earned income. State free tax return    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. State free tax return Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. State free tax return See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. State free tax return Child's earnings. State free tax return    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. State free tax return This is true even if under local law the child's parent has the right to the earnings and may actually have received them. State free tax return But if the child does not pay the tax due on this income, the parent is liable for the tax. State free tax return Unearned income. State free tax return    Unearned income includes income such as interest, dividends, and capital gains. State free tax return Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. State free tax return Election to report child's unearned income on parent's return. State free tax return    You may be able to include your child's interest and dividend income on your tax return. State free tax return If you do this, your child will not have to file a return. State free tax return To make this election, all of the following conditions must be met. State free tax return Your child was under age 19 (or under age 24 if a student) at the end of 2013. State free tax return (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. State free tax return Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. State free tax return ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). State free tax return The interest and dividend income was less than $10,000. State free tax return Your child is required to file a return for 2013 unless you make this election. State free tax return Your child does not file a joint return for 2013. State free tax return No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. State free tax return No federal income tax was withheld from your child's income under the backup withholding rules. State free tax return You are the parent whose return must be used when making the election to report your child's unearned income. State free tax return   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. State free tax return Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. State free tax return See Table 3 for those other situations when you must file. State free tax return Table 3. State free tax return Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. State free tax return 1. State free tax return You owe any special taxes, including any of the following. State free tax return   a. State free tax return Alternative minimum tax. State free tax return (See Form 6251. State free tax return )   b. State free tax return Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. State free tax return (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. State free tax return ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. State free tax return   c. State free tax return Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). State free tax return   d. State free tax return Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. State free tax return (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. State free tax return )   e. State free tax return Household employment taxes. State free tax return But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. State free tax return   f. State free tax return Recapture taxes. State free tax return (See the Form 1040 instructions for lines 44, 59b, and 60. State free tax return ) 2. State free tax return You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. State free tax return 3. State free tax return You had net earnings from self-employment of at least $400. State free tax return (See Schedule SE (Form 1040) and its instructions. State free tax return ) 4. State free tax return You had wages of $108. State free tax return 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. State free tax return (See Schedule SE (Form 1040) and its instructions. State free tax return ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. State free tax return For example, you should file if one of the following applies. State free tax return You had income tax withheld from your pay. State free tax return You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. State free tax return You qualify for the earned income credit. State free tax return See Publication 596, Earned Income Credit (EIC), for more information. State free tax return You qualify for the additional child tax credit. State free tax return See the instructions for the tax form you file (Form 1040 or 1040A) for more information. State free tax return You qualify for the refundable American opportunity education credit. State free tax return See Form 8863, Education Credits. State free tax return You qualify for the health coverage tax credit. State free tax return For information about this credit, see Form 8885, Health Coverage Tax Credit. State free tax return You qualify for the credit for federal tax on fuels. State free tax return See Form 4136, Credit for Federal Tax Paid on Fuels. State free tax return Form 1099-B received. State free tax return    Even if you are not required to file a return, you should consider filing if all of the following apply. State free tax return You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). State free tax return The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. State free tax return Box 3 of Form 1099-B (or substitute statement) is blank. State free tax return In this case, filing a return may keep you from getting a notice from the IRS. State free tax return Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. State free tax return You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. State free tax return There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. State free tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. State free tax return Marital Status In general, your filing status depends on whether you are considered unmarried or married. State free tax return Unmarried persons. State free tax return    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. State free tax return   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. State free tax return Divorced persons. State free tax return    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. State free tax return Divorce and remarriage. State free tax return    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. State free tax return Annulled marriages. State free tax return    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. State free tax return You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. State free tax return 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. State free tax return If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). State free tax return 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. State free tax return Head of household or qualifying widow(er) with dependent child. State free tax return    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. State free tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. State free tax return Married persons. State free tax return    If you are considered married, you and your spouse can file a joint return or separate returns. State free tax return Considered married. State free tax return    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. State free tax return You are married and living together. State free tax return 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. State free tax return You are married and living apart but not legally separated under a decree of divorce or separate maintenance. State free tax return You are separated under an interlocutory (not final) decree of divorce. State free tax return Same-sex marriage. State free tax return    For federal tax purposes, individuals of the same sex are 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. State free tax return 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. State free tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. State free tax return   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. State free tax return S. State free tax return territories and possessions. State free tax return It means any domestic jurisdiction that has the legal authority to sanction marriages. State free tax return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. State free tax return   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. State free tax return However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. State free tax return   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. State free tax return gov. State free tax return Spouse died during the year. State free tax return    If your spouse died during the year, you are considered married for the whole year for filing status purposes. State free tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. State free tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . State free tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. State free tax return Your deceased spouse's filing status is married filing separately for that year. State free tax return Married persons living apart. State free tax return    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. State free tax return If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. State free tax return Also, your tax may be lower, and you may be able to claim the earned income credit. State free tax return See Head of Household , later. State free tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. State free tax return To determine your marital status, see Marital Status , earlier. State free tax return Widow(er). State free tax return    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. State free tax return You may, however, be able to use another filing status that will give you a lower tax. State free tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. State free tax return How to file. State free tax return    You can file Form 1040. State free tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. State free tax return If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. State free tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. State free tax return Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. State free tax return 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. State free tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. State free tax return You can file a joint return even if one of you had no income or deductions. State free tax return 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. State free tax return 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. State free tax return 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). State free tax return You can choose the method that gives the two of you the lower combined tax. State free tax return How to file. State free tax return    If you file as married filing jointly, you can use Form 1040. State free tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. State free tax return 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. State free tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. State free tax return Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. State free tax return Spouse died. State free tax return    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. State free tax return See Spouse died during the year , under Married persons, earlier. State free tax return   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. State free tax return Divorced persons. State free tax return    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. State free tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. State free tax return Accounting period. State free tax return    Both of you must use the same accounting period, but you can use different accounting methods. State free tax return Joint responsibility. State free tax return    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. State free tax return This means that if one spouse does not pay the tax due, the other may have to. State free tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. State free tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. State free tax return   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. State free tax return Divorced taxpayer. State free tax return    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. State free tax return 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. State free tax return Relief from joint responsibility. State free tax return    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. State free tax return You can ask for relief no matter how small the liability. State free tax return   There are three types of relief available. State free tax return Innocent spouse relief. State free tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). State free tax return Equitable relief. State free tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. State free tax return Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. State free tax return Signing a joint return. State free tax return    For a return to be considered a joint return, both spouses generally must sign the return. State free tax return Spouse died before signing. State free tax return    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. State free tax return If neither you nor anyone else has 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. State free tax return Spouse away from home. State free tax return    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. State free tax return Injury or disease prevents signing. State free tax return    If your spouse cannot sign because of injury or disease 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). State free tax return ” Be sure to also sign in the space provided for your signature. State free tax return Attach a dated statement, signed by you, to the return. State free tax return 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. State free tax return Signing as guardian of spouse. State free tax return    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. State free tax return Spouse in combat zone. State free tax return    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. State free tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. State free tax return 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. State free tax return Other reasons spouse cannot sign. State free tax return    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). State free tax return Attach the power of attorney (or a copy of it) to your tax return. State free tax return You can use Form 2848. State free tax return Nonresident alien or dual-status alien. State free tax return    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. State free tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. State free tax return S. State free tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. State free tax return If you do file a joint return, you and your spouse are both treated as U. State free tax return S. State free tax return residents for the entire tax year. State free tax return See chapter 1 of Publication 519. State free tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. State free tax return 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. State free tax return 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. State free tax return 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 ). State free tax return This can apply to you even if you are not divorced or legally separated. State free tax return 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. State free tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. State free tax return See Head of Household , later, for more information. State free tax return 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. State free tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). State free tax return This way you can make sure you are using the filing status that results in the lowest combined tax. State free tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. State free tax return How to file. State free tax return    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. State free tax return 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. State free tax return   You can file Form 1040. State free tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. State free tax return Select this filing status by checking the box on line 3 of either form. State free tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. State free tax return 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. State free tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. State free tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. State free tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. State free tax return Your tax rate generally is higher than on a joint return. State free tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. State free tax return 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 on a joint return). State free tax return 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. State free tax return See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. State free tax return You cannot take the earned income credit. State free tax return You cannot take the exclusion or credit for adoption expenses in most cases. State free tax return 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. State free tax return You cannot exclude any interest income from qualified U. State free tax return S. State free tax return savings bonds you used for higher education expenses. State free tax return 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. State free tax return 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. State free tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). State free tax return If your spouse itemizes deductions, you cannot claim the standard deduction. State free tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. State free tax return Adjusted gross income (AGI) limits. State free tax return    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. State free tax return Individual retirement arrangements (IRAs). State free tax return    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. State free tax return Your deduction is reduced or eliminated if your income is more than a certain amount. State free tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. State free tax return For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. State free tax return Rental activity losses. State free tax return    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. State free tax return This is called a special allowance. State free tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. State free tax return 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. State free tax return See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. State free tax return Community property states. State free tax return    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. State free tax return See Publication 555, Community Property. State free tax return 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. State free tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. State free tax return This does not include any extensions. State free tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. State free tax return 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. State free tax return Exception. State free tax return    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. State free tax return The personal representative has 1 year from the due date (including extensions) of the return to make the change. State free tax return See Publication 559 for more information on filing income tax returns for a decedent. State free tax return Head of Household You may be able to file as head of household if you meet all the following requirements. State free tax return You are unmarried or considered unmarried on the last day of the year. State free tax return See Marital Status , earlier, and Considered Unmarried , later. State free tax return You paid more than half the cost of keeping up a home for the year. State free tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). State free tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. State free tax return See Special rule for parent , later, under Qualifying Person. State free tax return 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. State free tax return You will also receive a higher standard deduction than if you file as single or married filing separately. State free tax return How to file. State free tax return    If you file as head of household, you can use Form 1040. State free tax return If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. State free tax return Indicate your choice of this filing status by checking the box on line 4 of either form. State free tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. State free tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. State free tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. State free tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). State free tax return You paid more than half the cost of keeping up your home for the tax year. State free tax return Your spouse did not live in your home during the last 6 months of the tax year. State free tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. State free tax return See Temporary absences , later. State free tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. State free tax return (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. State free tax return ) You must be able to claim an exemption for the child. State free tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. State free tax return The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . State free tax return 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. State free tax return See Publication 555 for more information. State free tax return Nonresident alien spouse. State free tax return    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. State free tax return However, your spouse is not a qualifying person for head of household purposes. State free tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. State free tax return Choice to treat spouse as resident. State free tax return    You are considered married if you choose to treat your spouse as a resident alien. State free tax return See chapter 1 of Publication 519. State free tax return 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. State free tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. State free tax return Worksheet 1. State free tax return 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. State free tax return Costs you include. State free tax return    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. State free tax return   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. State free tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. State free tax return Costs you do not include. State free tax return    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. State free tax return 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. State free tax return Qualifying Person See Table 4 to see who is a qualifying person. State free tax return Any person not described in Table 4 is not a qualifying person. State free tax return Example 1—child. State free tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. State free tax return 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. State free tax return As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. State free tax return Example 2—child who is not qualifying person. State free tax return 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. State free tax return Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. State free tax return Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. State free tax return As a result, he is not your qualifying person for head of household purposes. State free tax return Example 3—girlfriend. State free tax return Your girlfriend lived with you all year. State free tax return Even though she may be your qualifying relative if the gross income and support tests (explained later) 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 . State free tax return See Table 4. State free tax return Example 4—girlfriend's child. State free tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. State free tax return 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 , later). State free tax return As a result, he is not your qualifying person for head of household purposes. State free tax return Home of qualifying person. State free tax return    Generally, the qualifying person must live with you for more than half of the year. State free tax return Special rule for parent. State free tax return    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. State free tax return However, you must be able to claim an exemption for your father or mother. State free tax return 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. State free tax return   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. State free tax return Death or birth. State free tax return    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. State free tax return To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. State free tax return Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. State free tax return Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. State free tax return Example. State free tax return You are unmarried. State free tax return Your mother, for whom you can claim an exemption, lived in an apartment by herself. State free tax return She died on September 2. State free tax return The cost of the upkeep of her apartment for the year until her death was $6,000. State free tax return You paid $4,000 and your brother paid $2,000. State free tax return Your brother made no other payments towards your mother's support. State free tax return Your mother had no income. State free tax return Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. State free tax return Temporary absences. State free tax return    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. State free tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. State free tax return You must continue to keep up the home during the absence. State free tax return Kidnapped child. State free tax return    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. State free tax return You can claim head of household filing status if all the following statements are true. State free tax return The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. State free tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. State free tax return You would have qualified for head of household filing status if the child had not been kidnapped. State free tax return   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. State free tax return 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. State free tax return The year of death is the last year for which you can file jointly with your deceased spouse. State free tax return See Married Filing Jointly , earlier. State free tax return 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. State free tax return 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. State free tax return The rules for using this filing status are explained in detail here. State free tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). State free tax return It does not entitle you to file a joint return. State free tax return How to file. State free tax return    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. State free tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. State free tax return Check the box on line 5 of either form. State free tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. State free tax return Table 4. State free tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. State free tax return IF the person is your . State free tax return . State free tax return . State free tax return   AND . State free tax return . State free tax return . State free tax return   THEN that person is . State free tax return . State free tax return . State free tax return 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. State free tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. State free tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. State free tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. State free tax return 6   you cannot claim an exemption for him or her   not a qualifying person. State free tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). State free tax return   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 , later, and you can claim an exemption for him or her5   a qualifying person. State free tax return   he or she did not live with you more than half the year   not a qualifying person. State free tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, 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. State free tax return   you cannot claim an exemption for him or her   not a qualifying person. State free tax return 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. State free tax return 2 The term “qualifying child” is defined under Exemptions for Dependents, later. State free tax return Note: 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, later. State free tax return 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. State free tax return 3 This 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. State free tax return 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. State free tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. State free tax return See Multiple Support Agreement . State free tax return 6 See Special rule for parent . State free tax return Eligibility rules. State free tax return    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. State free tax return You were entitled to file a joint return with your spouse for the year your spouse died. State free tax return It does not matter whether you actually filed a joint return. State free tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. State free tax return You have a child or stepchild for whom you can claim an exemption. State free tax return This does not include a foster child. State free tax return This child lived in your home all year, except for temporary absences. State free tax return See Temporary absences , earlier, under Head of Household. State free tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. State free tax return You paid more than half the cost of keeping up a home for the year. State free tax return See Keeping Up a Home , earlier, under Head of Household. State free tax return Example. State free tax return John's wife died in 2011. State free tax return John has not remarried. State free tax return He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. State free tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. State free tax return For 2012 and 2013, he can file as a qualifying widower with a dependent child. State free tax return After 2013, he can file as head of household if he qualifies. State free tax return Death or birth. State free tax return    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. State free tax return 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. State free tax return Kidnapped child. State free tax return    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. State free tax return You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. State free tax return The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. State free tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. State free tax return You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. State free tax return As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. State free tax return Exemptions Exemptions reduce your taxable income. State free tax return You can deduct $3,900 for each exemption you claim in 2013. State free tax return If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). State free tax return But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. State free tax return See Phaseout of Exemptions , later. State free tax return Types of exemptions. State free tax return    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). State free tax return While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. State free tax return Dependent cannot claim a personal exemption. State free tax return    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. State free tax return How to claim exemptions. State free tax return    How you claim an exemption on your tax return depends on which form you file. State free tax return Form 1040EZ filers. State free tax return    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. State free tax return Form 1040A filers. State free tax return    If you file Form 1040A, complete lines 6a through 6d. State free tax return The total number of exemptions you can claim is the total in the box on line 6d. State free tax return Also complete line 26. State free tax return Form 1040 filers. State free tax return    If you file Form 1040, complete lines 6a through 6d. State free tax return The total number of exemptions you can claim is the total in the box on line 6d. State free tax return Also complete line 42. State free tax return If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. State free tax return U. State free tax return S. State free tax return citizen or resident alien. State free tax return    If you are a U. State free tax return S. State free tax return citizen, U. State free tax return S. State free tax return resident alien, U. State free tax return S. State free tax return national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. State free tax return Nonresident aliens. State free tax return    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. State free tax return You cannot claim exemptions for a spouse or dependents. State free tax return   These restrictions do not apply if you are a nonresident alien married to a U. State free tax return S. State free tax return citizen or resident alien and have chosen to be treated as a resident of the United States. State free tax return More information. State free tax return    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. State free tax return Dual-status taxpayers. State free tax return    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. State free tax return Personal Exemptions You are generally allowed one exemption for yourself. State free tax return If you are married, you may be allowed one exemption for your spouse. State free tax return These are called personal exemptions. State free tax return Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. State free tax return If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. State free tax return Your Spouse's Exemption Your spouse is never considered your dependent. State free tax return Joint return. State free tax return    On a joint return, you can claim one exemption for yourself and one for your spouse. State free tax return Separate return. State free tax return    If you file a separate return, 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 taxpayer. State free tax return This is true even if the other taxpayer does not actually claim your spouse as a dependent. State free tax return You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. State free tax return S. State free tax return tax purposes and satisfy the other conditions listed above. State free tax return Head of household. State free tax return    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. State free tax return   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. State free tax return Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. State free tax return Death of spouse. State free tax return    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . State free tax return If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . State free tax return   If you remarried during the year, you cannot take an exemption for your deceased spouse. State free tax return   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. State free tax return If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. State free tax return Divorced or separated spouse. State free tax return    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. State free tax return This rule applies even if you provided all of your former spouse's support. State free tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. State free tax return You can claim an exemption for a dependent even if your dependent files a return. State free tax return The term “dependent” means: A qualifying child, or A qualifying relative. State free tax return The terms “ qualifying child ” and “ qualifying relative ” are defined later. State free tax return You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. State free tax return Dependent taxpayer test. State free tax return Joint return test. State free tax return Citizen or resident test. State free tax return These three tests are explained in detail later. State free tax return All the requirements for claiming an exemption for a dependent are summarized in Table 5. State free tax return Table 5. State free tax return Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. State free tax return For details, see the rest of this publication. State free tax return You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. State free tax return   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. State free tax return   You cannot claim a person as a dependent unless that person is a U. State free tax return S. State free tax return citizen, U. State free tax return S. State free tax return resident alien, U. State free tax return S. State free tax return national, or a resident of Canada or Mexico. State free tax return 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. State free tax return   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. State free tax return   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. State free tax return   The child must have lived with you for more than half of the year. State free tax return 2  The child must not have provided more than half of his or her own support for the year. State free tax return   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). State free tax return  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. State free tax return See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. State free tax return The person cannot be your qualifying child or the qualifying child of any other taxpayer. State free tax return   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). State free tax return   The person's gross income for the year must be less than $3,900. State free tax return 3  You must provide more than half of the person's total support for the year. State free tax return 4  1 There is an exception for certain adopted children. State free tax return 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. State free tax return 3 There is an exception if the person is disabled and has income from a sheltered workshop. State free tax return 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. State free tax return Dependent not allowed a personal exemption. State free tax return If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. State free tax return This is true even if you do not claim the dependent's exemption on your return. State free tax return It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. State free tax return Housekeepers, maids, or servants. State free tax return    If these people work for you, you cannot claim exemptions for them. State free tax return Child tax credit. State free tax return    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. State free tax return For more information, see the instructions for the tax form you file (Form 1040 or 1040A). State free tax return Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. State free tax return Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. State free tax return If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. State free tax return Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. State free tax return Exception. State free tax return    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. State free tax return Example 1—child files joint return. State free tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. State free tax return He earned $25,000 for the year. State free tax return The couple files a joint return. State free tax return You cannot take an exemption for your daughter. State free tax return Example 2—child files joint return only as claim for refund of withheld tax. State free tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. State free tax return Neither is required to file a tax return. State free tax return They do not have a child. State free tax return Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. State free tax return The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. State free tax return You can claim exemptions for each of them if all the other tests to do so are met. State free tax return Example 3—child files joint return to claim American opportunity credit. State free tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. State free tax return He and his wife are not required to file a tax return. State free tax return However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. State free tax return Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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The Federal Transit Administration seeks to improve public transportation by assisting state and local governments with planning, implementation, and financing of public transportation projects.

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Website: Federal Transit Administration

Contact In-Person: Contact Your Local FTA Office

Address: East Building
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Phone Number: (202) 366-4043

Toll-free: (866) 377-8642

TTY: (800) 877-8339

The State Free Tax Return

State free tax return How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. State free tax return By selecting the method that is best for you, you will have quick and easy access to tax help. State free tax return Contacting your Taxpayer Advocate. State free tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. State free tax return   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. State free tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. State free tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. State free tax return Call the IRS at 1–800–829–1040. State free tax return Call, write, or fax the Taxpayer Advocate office in your area. State free tax return Call 1–800–829–4059 if you are a TTY/TDD user. State free tax return   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. State free tax return Free tax services. State free tax return   To find out what services are available, get Publication 910, Guide to Free Tax Services. State free tax return It contains a list of free tax publications and an index of tax topics. State free tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. State free tax return Personal computer. State free tax return With your personal computer and modem, you can access the IRS on the Internet at www. State free tax return irs. State free tax return gov. State free tax return While visiting our web site, you can: Find answers to questions you may have. State free tax return Download forms and publications or search for forms and publications by topic or keyword. State free tax return View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. State free tax return View Internal Revenue Bulletins published in the last few years. State free tax return Search regulations and the Internal Revenue Code. State free tax return Receive our electronic newsletters on hot tax issues and news. State free tax return Get information on starting and operating a small business. State free tax return You can also reach us with your computer using File Transfer Protocol at ftp. State free tax return irs. State free tax return gov. State free tax return TaxFax Service. State free tax return Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. State free tax return Follow the directions from the prompts. State free tax return When you order forms, enter the catalog number for the form you need. State free tax return The items you request will be faxed to you. State free tax return For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. State free tax return Phone. State free tax return Many services are available by phone. State free tax return Ordering forms, instructions, and publications. State free tax return Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. State free tax return Asking tax questions. State free tax return Call the IRS with your tax questions at 1–800–829–1040. State free tax return TTY/TDD equipment. State free tax return If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. State free tax return TeleTax topics. State free tax return Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. State free tax return Evaluating the quality of our telephone services. State free tax return To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. State free tax return A second IRS representative sometimes monitors live telephone calls. State free tax return That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. State free tax return We sometimes record telephone calls to evaluate IRS assistors objectively. State free tax return We hold these recordings no longer than one week and use them only to measure the quality of assistance. State free tax return We value our customers' opinions. State free tax return Throughout this year, we will be surveying our customers for their opinions on our service. State free tax return Walk-in. State free tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State free tax return Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. State free tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State free tax return Mail. State free tax return You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. State free tax return Find the address that applies to your part of the country. State free tax return Western part of U. State free tax return S. State free tax return : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. State free tax return S. State free tax return : Central Area Distribution Center P. State free tax return O. State free tax return Box 8903 Bloomington, IL 61702–8903 Eastern part of U. State free tax return S. State free tax return and foreign addresses: Eastern Area Distribution Center P. State free tax return O. State free tax return Box 85074 Richmond, VA 23261–5074 CD-ROM. State free tax return You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. State free tax return Prior-year tax forms and instructions. State free tax return Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. State free tax return Internal Revenue Bulletins. State free tax return The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. State free tax return irs. State free tax return gov. State free tax return The first release is available in mid-December and the final release is available in late January. State free tax return IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. State free tax return It is available in mid-February. State free tax return You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. State free tax return irs. State free tax return gov. 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