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Tax Filing 2014

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Tax Filing 2014

Tax filing 2014 2. Tax filing 2014   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Tax filing 2014 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Tax filing 2014 S. Tax filing 2014 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Tax filing 2014 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Tax filing 2014 Income Tax Withholding U. Tax filing 2014 S. Tax filing 2014 employers generally must withhold U. Tax filing 2014 S. Tax filing 2014 income tax from the pay of U. Tax filing 2014 S. Tax filing 2014 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Tax filing 2014 Foreign earned income exclusion. Tax filing 2014   Your employer does not have to withhold U. Tax filing 2014 S. Tax filing 2014 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Tax filing 2014   Your employer should withhold taxes from any wages you earn for working in the United States. Tax filing 2014 Statement. Tax filing 2014   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Tax filing 2014   Form 673 is an acceptable statement. Tax filing 2014 You can use Form 673 only if you are a U. Tax filing 2014 S. Tax filing 2014 citizen. Tax filing 2014 You do not have to use the form. Tax filing 2014 You can prepare your own statement. Tax filing 2014 See a copy of Form 673, later. Tax filing 2014   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Tax filing 2014 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Tax filing 2014   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Tax filing 2014 Foreign tax credit. Tax filing 2014   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Tax filing 2014 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Tax filing 2014 Withholding from pension payments. Tax filing 2014   U. Tax filing 2014 S. Tax filing 2014 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Tax filing 2014 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Tax filing 2014 S. Tax filing 2014 possession, or Certify to the payer that you are not a U. Tax filing 2014 S. Tax filing 2014 citizen or resident alien or someone who left the United States to avoid tax. Tax filing 2014 Check your withholding. Tax filing 2014   Before you report U. Tax filing 2014 S. Tax filing 2014 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Tax filing 2014 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Tax filing 2014 Check your U. Tax filing 2014 S. Tax filing 2014 income tax withholding even if you pay someone else to prepare your tax return. Tax filing 2014 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Tax filing 2014 This image is too large to be displayed in the current screen. Tax filing 2014 Please click the link to view the image. Tax filing 2014 Form 673 30% Flat Rate Withholding Generally, U. Tax filing 2014 S. Tax filing 2014 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Tax filing 2014 If you are a U. Tax filing 2014 S. Tax filing 2014 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Tax filing 2014 Use Form W-9 to notify the payer. Tax filing 2014 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Tax filing 2014 Social security benefits paid to residents. Tax filing 2014   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Tax filing 2014 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Tax filing 2014 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Tax filing 2014 The following information must be submitted with your Form 1040 or Form 1040A. Tax filing 2014 A copy of Form SSA-1042S, Social Security Benefit Statement. Tax filing 2014 A copy of your “green card. Tax filing 2014 ” A signed declaration that includes the following statements. Tax filing 2014   “I am a U. Tax filing 2014 S. Tax filing 2014 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Tax filing 2014 I am filing a U. Tax filing 2014 S. Tax filing 2014 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Tax filing 2014 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Tax filing 2014 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Tax filing 2014 General Information In general, U. Tax filing 2014 S. Tax filing 2014 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Tax filing 2014 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Tax filing 2014 S. Tax filing 2014 port while you are employed on it. Tax filing 2014 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Tax filing 2014 You are working for an American employer (defined later). Tax filing 2014 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Tax filing 2014 S. Tax filing 2014 Treasury Department. Tax filing 2014 American vessel or aircraft. Tax filing 2014   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Tax filing 2014 S. Tax filing 2014 citizens, residents, or corporations. Tax filing 2014 An American aircraft is an aircraft registered under the laws of the United States. Tax filing 2014 American employer. Tax filing 2014   An American employer includes any of the following. Tax filing 2014 The U. Tax filing 2014 S. Tax filing 2014 Government or any of its instrumentalities. Tax filing 2014 An individual who is a resident of the United States. Tax filing 2014 A partnership of which at least two-thirds of the partners are U. Tax filing 2014 S. Tax filing 2014 residents. Tax filing 2014 A trust of which all the trustees are U. Tax filing 2014 S. Tax filing 2014 residents. Tax filing 2014 A corporation organized under the laws of the United States, any U. Tax filing 2014 S. Tax filing 2014 state, or the District of Columbia, Puerto Rico, the U. Tax filing 2014 S. Tax filing 2014 Virgin Islands, Guam, or American Samoa. Tax filing 2014   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Tax filing 2014 S. Tax filing 2014 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Tax filing 2014 Foreign affiliate. Tax filing 2014   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Tax filing 2014 For a corporation, the 10% interest must be in its voting stock. Tax filing 2014 For any other entity, the 10% interest must be in its profits. Tax filing 2014   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Tax filing 2014 S. Tax filing 2014 citizens and resident aliens working abroad for foreign affiliates of American employers. Tax filing 2014 Once you enter into an agreement, coverage cannot be terminated. Tax filing 2014 Excludable meals and lodging. Tax filing 2014   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Tax filing 2014 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Tax filing 2014 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Tax filing 2014 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Tax filing 2014 The agreements generally make sure that you pay social security taxes to only one country. Tax filing 2014 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Tax filing 2014 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Tax filing 2014 S. Tax filing 2014 social security. Tax filing 2014 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Tax filing 2014 O. Tax filing 2014 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Tax filing 2014 socialsecurity. Tax filing 2014 gov/international. Tax filing 2014 Covered by U. Tax filing 2014 S. Tax filing 2014 only. Tax filing 2014   If your pay in a foreign country is subject only to U. Tax filing 2014 S. Tax filing 2014 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Tax filing 2014 Covered by foreign country only. Tax filing 2014   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Tax filing 2014 S. Tax filing 2014 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Tax filing 2014   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Tax filing 2014 S. Tax filing 2014 Social Security Administration, Office of International Programs, at the address listed earlier. Tax filing 2014 The statement should indicate that your wages are not covered by the U. Tax filing 2014 S. Tax filing 2014 social security system. Tax filing 2014   This statement should be kept by your employer because it establishes that your pay is exempt from U. Tax filing 2014 S. Tax filing 2014 social security tax. Tax filing 2014   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Tax filing 2014 S. Tax filing 2014 social security tax. Tax filing 2014 Prev  Up  Next   Home   More Online Publications
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Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


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If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

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Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

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The Tax Filing 2014

Tax filing 2014 Index A Abroad, citizens living, filing requirements, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Tax filing 2014 , Temporary absences. Tax filing 2014 , Temporary absences. Tax filing 2014 Accounting periods, joint returns, Accounting period. Tax filing 2014 Adopted child, Exception for adopted child. Tax filing 2014 , Adopted child. Tax filing 2014 , Adopted child. Tax filing 2014 Taxpayer identification number, Taxpayer identification numbers for adoptees. Tax filing 2014 Age Filing status determination, Age. Tax filing 2014 Gross income and filing requirements (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Tax filing 2014 Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Tax filing 2014 (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Tax filing 2014 American citizens abroad, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Tax filing 2014 Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Tax filing 2014 Dependency allotments, Armed Forces dependency allotments. Tax filing 2014 GI Bill benefits, Tuition payments and allowances under the GI Bill. Tax filing 2014 Military quarters allotments, Tax-exempt military quarters allowances. Tax filing 2014 Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Tax filing 2014 B Birth of child, Death or birth. Tax filing 2014 Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Tax filing 2014 S. Tax filing 2014 citizen or resident alien. Tax filing 2014 , Citizen or Resident Test, Child in Canada or Mexico. Tax filing 2014 Capital expenses, Capital expenses. Tax filing 2014 Child born alive, Child born alive. Tax filing 2014 Child care expenses, Child care expenses. Tax filing 2014 Child custody, Custodial parent and noncustodial parent. Tax filing 2014 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Tax filing 2014 Child tax credit, Child tax credit. Tax filing 2014 Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Tax filing 2014 , Death or birth. Tax filing 2014 Claiming parent, when child is head of household, Special rule for parent. Tax filing 2014 Custody of, Custodial parent and noncustodial parent. Tax filing 2014 Death of child, Death or birth. Tax filing 2014 , Death or birth. Tax filing 2014 Dividends of, Unearned income. Tax filing 2014 Filing requirements as dependents (Table 2), Table 2. Tax filing 2014 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Tax filing 2014 2013 Filing Requirements for Dependents , Unearned income. Tax filing 2014 Kidnapped, Kidnapped child. Tax filing 2014 , Kidnapped child. Tax filing 2014 Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Tax filing 2014 Church employees, filing requirements (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Tax filing 2014 S. Tax filing 2014 , filing requirements, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Tax filing 2014 Community property states, Community property states. Tax filing 2014 Cousin, Cousin. Tax filing 2014 Custody of child, Custodial parent and noncustodial parent. Tax filing 2014 D Death Of child, Death or birth of child. Tax filing 2014 Of dependent, Death or birth. Tax filing 2014 , Death or birth. Tax filing 2014 Of spouse, Spouse died during the year. Tax filing 2014 , Spouse died. Tax filing 2014 , Spouse died before signing. Tax filing 2014 , Death of spouse. Tax filing 2014 Decedents, Spouse died during the year. Tax filing 2014 , Decedent's final return. Tax filing 2014 (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Tax filing 2014 Born and died within year, Born and died in 2013. Tax filing 2014 Child's earnings, Child's earnings. Tax filing 2014 Death of, Death or birth. Tax filing 2014 Earned income, Earned income. Tax filing 2014 Exemption for, Exemptions for Dependents Filing requirements, Table 2. Tax filing 2014 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Tax filing 2014 Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Tax filing 2014 Disabled Child, Permanently and totally disabled. Tax filing 2014 Dependent, Disabled dependent working at sheltered workshop. Tax filing 2014 Divorced parents, Children of divorced or separated parents (or parents who live apart). Tax filing 2014 Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Tax filing 2014 Filing status, Divorced persons. Tax filing 2014 , Divorce and remarriage. Tax filing 2014 , Divorced persons. Tax filing 2014 Joint returns, responsibility for, Divorced taxpayer. Tax filing 2014 Personal exemption, Divorced or separated spouse. Tax filing 2014 Domestic help, no exemption for, Housekeepers, maids, or servants. Tax filing 2014 Dual-status taxpayers Exemptions, Dual-status taxpayers. Tax filing 2014 Joint returns not available, Nonresident alien or dual-status alien. Tax filing 2014 E Earned income Defined for purposes of standard deduction, Earned income defined. Tax filing 2014 Dependent filing requirements (Table 2), Table 2. Tax filing 2014 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Tax filing 2014 Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Tax filing 2014 Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Tax filing 2014 Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Tax filing 2014 Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Tax filing 2014 Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Tax filing 2014 Determination of, Filing status. Tax filing 2014 , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Tax filing 2014 , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Tax filing 2014 ). Tax filing 2014 Foreign employment, filing requirements, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Tax filing 2014 Form 1040 Personal exemption, Form 1040 filers. Tax filing 2014 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Tax filing 2014 , How to file. Tax filing 2014 , How to file. Tax filing 2014 Form 1040A Personal exemption, Form 1040A filers. Tax filing 2014 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Tax filing 2014 , How to file. Tax filing 2014 , How to file. Tax filing 2014 Form 1040EZ Personal exemption, Form 1040EZ filers. Tax filing 2014 Use of, How to file. Tax filing 2014 , How to file. Tax filing 2014 Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Tax filing 2014 Standard deduction, change to itemized deductions, Changing your mind. Tax filing 2014 Form 1099-B, Form 1099-B received. Tax filing 2014 Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Tax filing 2014 Form 8857, innocent spouse relief, Relief from joint responsibility. Tax filing 2014 Form SS-5, social security number request, No SSN. Tax filing 2014 Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Tax filing 2014 Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Tax filing 2014 Foster care payments and expenses, Foster care payments and expenses. Tax filing 2014 , Foster care. Tax filing 2014 Foster child, Foster child. Tax filing 2014 , Foster care payments and expenses. Tax filing 2014 , Foster child. Tax filing 2014 , Foster care. Tax filing 2014 Free tax services, Free help with your tax return. Tax filing 2014 Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Tax filing 2014 Gross income Defined, Gross income. Tax filing 2014 Filing requirements (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Tax filing 2014 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Tax filing 2014 Exemption for spouse, Head of household. Tax filing 2014 Filing requirements (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Tax filing 2014 Help (see Tax help) Home Aged, home for, Home for the aged. Tax filing 2014 Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Tax filing 2014 I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Tax filing 2014 Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Tax filing 2014 Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Tax filing 2014 Innocent spouse relief, Relief from joint responsibility. Tax filing 2014 Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Tax filing 2014 IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Tax filing 2014 Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Tax filing 2014 When to itemize, When to itemize. Tax filing 2014 ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Tax filing 2014 J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Tax filing 2014 Dependents on, Joint return. Tax filing 2014 Personal exemption, Joint return. Tax filing 2014 K Kidnapped children Qualifying child, Kidnapped child. Tax filing 2014 Qualifying relative, Kidnapped child. Tax filing 2014 Widow(er) with dependent child, Death or birth. Tax filing 2014 L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Tax filing 2014 Local law violated, Local law violated. Tax filing 2014 Lodging, Lodging. Tax filing 2014 Losses, rental real estate, Rental activity losses. Tax filing 2014 M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Tax filing 2014 Exemption for spouse, Separate return. Tax filing 2014 Itemized deductions, Married persons who filed separate returns. Tax filing 2014 Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Tax filing 2014 Filing status, Married persons. Tax filing 2014 Medical insurance premiums, Medical insurance premiums. Tax filing 2014 Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Tax filing 2014 S. Tax filing 2014 citizen or resident alien. Tax filing 2014 , Citizen or Resident Test, Child in Canada or Mexico. Tax filing 2014 Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Tax filing 2014 S. Tax filing 2014 national. Tax filing 2014 Nonresident aliens, Nonresident aliens. Tax filing 2014 Dependents, Taxpayer identification numbers for aliens. Tax filing 2014 Exemptions, Nonresident aliens. Tax filing 2014 Joint return, Nonresident alien or dual-status alien. Tax filing 2014 Spouse, Nonresident alien spouse. Tax filing 2014 Taxpayer identification number, Taxpayer identification numbers for aliens. Tax filing 2014 O Overseas taxpayers, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Tax filing 2014 Parents who never married, Parents who never married. Tax filing 2014 Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Tax filing 2014 Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Tax filing 2014 Rental losses, Rental activity losses. Tax filing 2014 Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Tax filing 2014 Scholarships, Earned income. Tax filing 2014 , Scholarships. Tax filing 2014 , Gross income defined. Tax filing 2014 , Do Not Include in Total Support , Earned income defined. Tax filing 2014 Self-employed persons Filing requirements (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Tax filing 2014 Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Tax filing 2014 Separated taxpayers Filing status, Considered married. Tax filing 2014 , Married persons living apart. Tax filing 2014 Living apart but not legally separated, Considered married. Tax filing 2014 Personal exemption, Divorced or separated spouse. Tax filing 2014 Signatures, joint returns, Signing a joint return. Tax filing 2014 Single taxpayers Filing status, Unmarried persons. Tax filing 2014 , Single Gross income filing requirements (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Tax filing 2014 Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Tax filing 2014 Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Tax filing 2014 , Spouse died before signing. Tax filing 2014 , Death of spouse. Tax filing 2014 Dual-status alien spouse, Nonresident alien or dual-status alien. Tax filing 2014 Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Tax filing 2014 Nonresident alien, Nonresident alien spouse. Tax filing 2014 Signing joint returns, Signing a joint return. Tax filing 2014 Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Tax filing 2014 Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Tax filing 2014 Stillborn child, Stillborn child. Tax filing 2014 Students Defined, Student defined. Tax filing 2014 Foreign, Foreign students' place of residence. Tax filing 2014 Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Tax filing 2014 Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Tax filing 2014 , Death or birth. Tax filing 2014 T Tables and figures, Keeping Up a Home, Worksheet 2. Tax filing 2014 Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Tax filing 2014 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Tax filing 2014 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Tax filing 2014 Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Tax filing 2014 , Temporary absences. Tax filing 2014 Tiebreaker rules, Tiebreaker rules. Tax filing 2014 Tips, reporting of (Table 3), Table 3. Tax filing 2014 Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Tax filing 2014 U U. Tax filing 2014 S. Tax filing 2014 citizen or resident, Citizen or Resident Test U. Tax filing 2014 S. Tax filing 2014 citizens filing abroad, filing requirements Filing requirements, U. Tax filing 2014 S. Tax filing 2014 Citizens or Resident Aliens Living Abroad U. Tax filing 2014 S. Tax filing 2014 national, U. Tax filing 2014 S. Tax filing 2014 national. Tax filing 2014 U. Tax filing 2014 S. Tax filing 2014 possessions, income from, Individuals With Income From U. Tax filing 2014 S. Tax filing 2014 Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Tax filing 2014 ). Tax filing 2014 What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Tax filing 2014 Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Tax filing 2014 Worksheet for Determining Support Prev  Up     Home   More Online Publications