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Turbo Tax 1040ez

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Turbo Tax 1040ez

Turbo tax 1040ez Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Turbo tax 1040ez 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. Turbo tax 1040ez Form 1040A filers. Turbo tax 1040ez Form 1040 filers. Turbo tax 1040ez More information. Turbo tax 1040ez Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Turbo tax 1040ez Taxpayer identification numbers for aliens. Turbo tax 1040ez Taxpayer identification numbers for adoptees. Turbo tax 1040ez 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. Turbo tax 1040ez S. Turbo tax 1040ez 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. Turbo tax 1040ez For details, see Table 1 and Table 2. Turbo tax 1040ez You also must file if one of the situations described in Table 3 applies. Turbo tax 1040ez The filing requirements apply even if you owe no tax. Turbo tax 1040ez Table 1. Turbo tax 1040ez 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez AND at the end of 2013 you were. Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez * THEN file a return if your gross income was at least. Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez ** 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. Turbo tax 1040ez ** 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). Turbo tax 1040ez 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). Turbo tax 1040ez 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. Turbo tax 1040ez Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Turbo tax 1040ez Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Turbo tax 1040ez 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. Turbo tax 1040ez *** 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. Turbo tax 1040ez You may have to pay a penalty if you are required to file a return but fail to do so. Turbo tax 1040ez If you willfully fail to file a return, you may be subject to criminal prosecution. Turbo tax 1040ez For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Turbo tax 1040ez Gross income. Turbo tax 1040ez    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Turbo tax 1040ez 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. Turbo tax 1040ez For a list of community property states, see Community property states under Married Filing Separately, later. Turbo tax 1040ez Self-employed persons. Turbo tax 1040ez    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. Turbo tax 1040ez 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. Turbo tax 1040ez In either case, you must add any income from investments and from incidental or outside operations or sources. Turbo tax 1040ez    You must file Form 1040 if you owe any self-employment tax. Turbo tax 1040ez Filing status. Turbo tax 1040ez    Your filing status generally depends on whether you are single or married. Turbo tax 1040ez Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Turbo tax 1040ez Filing status is discussed in detail later in this publication. Turbo tax 1040ez Age. Turbo tax 1040ez    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. Turbo tax 1040ez For 2013, you are 65 or older if you were born before January 2, 1949. Turbo tax 1040ez 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. Turbo tax 1040ez Dependents should see Table 2 instead. Turbo tax 1040ez Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Turbo tax 1040ez You are the surviving spouse, executor, administrator, or legal representative. Turbo tax 1040ez The decedent met the filing requirements described in this publication at the time of his or her death. Turbo tax 1040ez For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Turbo tax 1040ez Table 2. Turbo tax 1040ez 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Turbo tax 1040ez If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Turbo tax 1040ez  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Turbo tax 1040ez It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Turbo tax 1040ez Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Turbo tax 1040ez Gross income is the total of your unearned and earned income. Turbo tax 1040ez If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Turbo tax 1040ez For details, see Exemptions for Dependents. Turbo tax 1040ez Single dependents—Were you either age 65 or older or blind? □ No. Turbo tax 1040ez You must file a return if any of the following apply. Turbo tax 1040ez Your unearned income was more than $1,000. Turbo tax 1040ez Your earned income was more than $6,100. Turbo tax 1040ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Turbo tax 1040ez     □ Yes. Turbo tax 1040ez You must file a return if any of the following apply. Turbo tax 1040ez Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Turbo tax 1040ez Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Turbo tax 1040ez 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). Turbo tax 1040ez     Married dependents—Were you either age 65 or older or blind? □ No. Turbo tax 1040ez You must file a return if any of the following apply. Turbo tax 1040ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbo tax 1040ez Your unearned income was more than $1,000. Turbo tax 1040ez Your earned income was more than $6,100. Turbo tax 1040ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Turbo tax 1040ez     □ Yes. Turbo tax 1040ez You must file a return if any of the following apply. Turbo tax 1040ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbo tax 1040ez Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Turbo tax 1040ez Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Turbo tax 1040ez 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). Turbo tax 1040ez     U. Turbo tax 1040ez S. Turbo tax 1040ez 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. Turbo tax 1040ez For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Turbo tax 1040ez S. Turbo tax 1040ez Citizens and Resident Aliens Abroad. Turbo tax 1040ez Residents of Puerto Rico If you are a U. Turbo tax 1040ez S. Turbo tax 1040ez citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Turbo tax 1040ez S. Turbo tax 1040ez income tax return for any year in which you meet the income requirements. Turbo tax 1040ez This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Turbo tax 1040ez If you are a bona fide resident of Puerto Rico for the whole year, your U. Turbo tax 1040ez S. Turbo tax 1040ez gross income does not include income from sources within Puerto Rico. Turbo tax 1040ez It does, however, include any income you received for your services as an employee of the United States or any U. Turbo tax 1040ez S. Turbo tax 1040ez agency. Turbo tax 1040ez If you receive income from Puerto Rican sources that is not subject to U. Turbo tax 1040ez S. Turbo tax 1040ez tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Turbo tax 1040ez S. Turbo tax 1040ez income tax return. Turbo tax 1040ez For more information, see Publication 570, Tax Guide for Individuals With Income From U. Turbo tax 1040ez S. Turbo tax 1040ez Possessions. Turbo tax 1040ez Individuals With Income From U. Turbo tax 1040ez S. Turbo tax 1040ez Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Turbo tax 1040ez S. Turbo tax 1040ez Virgin Islands, special rules may apply when determining whether you must file a U. Turbo tax 1040ez S. Turbo tax 1040ez federal income tax return. Turbo tax 1040ez In addition, you may have to file a return with the individual possession government. Turbo tax 1040ez See Publication 570 for more information. Turbo tax 1040ez Dependents A person who is a dependent may still have to file a return. Turbo tax 1040ez It depends on his or her earned income, unearned income, and gross income. Turbo tax 1040ez For details, see Table 2. Turbo tax 1040ez A dependent must also file if one of the situations described in Table 3 applies. Turbo tax 1040ez Responsibility of parent. Turbo tax 1040ez    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. Turbo tax 1040ez 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. Turbo tax 1040ez ” Earned income. Turbo tax 1040ez    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Turbo tax 1040ez 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. Turbo tax 1040ez See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Turbo tax 1040ez Child's earnings. Turbo tax 1040ez    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Turbo tax 1040ez This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Turbo tax 1040ez But if the child does not pay the tax due on this income, the parent is liable for the tax. Turbo tax 1040ez Unearned income. Turbo tax 1040ez    Unearned income includes income such as interest, dividends, and capital gains. Turbo tax 1040ez Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Turbo tax 1040ez Election to report child's unearned income on parent's return. Turbo tax 1040ez    You may be able to include your child's interest and dividend income on your tax return. Turbo tax 1040ez If you do this, your child will not have to file a return. Turbo tax 1040ez To make this election, all of the following conditions must be met. Turbo tax 1040ez Your child was under age 19 (or under age 24 if a student) at the end of 2013. Turbo tax 1040ez (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. Turbo tax 1040ez 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. Turbo tax 1040ez ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Turbo tax 1040ez The interest and dividend income was less than $10,000. Turbo tax 1040ez Your child is required to file a return for 2013 unless you make this election. Turbo tax 1040ez Your child does not file a joint return for 2013. Turbo tax 1040ez 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. Turbo tax 1040ez No federal income tax was withheld from your child's income under the backup withholding rules. Turbo tax 1040ez You are the parent whose return must be used when making the election to report your child's unearned income. Turbo tax 1040ez   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Turbo tax 1040ez 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. Turbo tax 1040ez See Table 3 for those other situations when you must file. Turbo tax 1040ez Table 3. Turbo tax 1040ez 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. Turbo tax 1040ez 1. Turbo tax 1040ez You owe any special taxes, including any of the following. Turbo tax 1040ez   a. Turbo tax 1040ez Alternative minimum tax. Turbo tax 1040ez (See Form 6251. Turbo tax 1040ez )   b. Turbo tax 1040ez Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Turbo tax 1040ez (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Turbo tax 1040ez ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Turbo tax 1040ez   c. Turbo tax 1040ez 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). Turbo tax 1040ez   d. Turbo tax 1040ez 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. Turbo tax 1040ez (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Turbo tax 1040ez )   e. Turbo tax 1040ez Household employment taxes. Turbo tax 1040ez But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Turbo tax 1040ez   f. Turbo tax 1040ez Recapture taxes. Turbo tax 1040ez (See the Form 1040 instructions for lines 44, 59b, and 60. Turbo tax 1040ez ) 2. Turbo tax 1040ez You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Turbo tax 1040ez 3. Turbo tax 1040ez You had net earnings from self-employment of at least $400. Turbo tax 1040ez (See Schedule SE (Form 1040) and its instructions. Turbo tax 1040ez ) 4. Turbo tax 1040ez You had wages of $108. Turbo tax 1040ez 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Turbo tax 1040ez (See Schedule SE (Form 1040) and its instructions. Turbo tax 1040ez ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Turbo tax 1040ez For example, you should file if one of the following applies. Turbo tax 1040ez You had income tax withheld from your pay. Turbo tax 1040ez You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Turbo tax 1040ez You qualify for the earned income credit. Turbo tax 1040ez See Publication 596, Earned Income Credit (EIC), for more information. Turbo tax 1040ez You qualify for the additional child tax credit. Turbo tax 1040ez See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Turbo tax 1040ez You qualify for the refundable American opportunity education credit. Turbo tax 1040ez See Form 8863, Education Credits. Turbo tax 1040ez You qualify for the health coverage tax credit. Turbo tax 1040ez For information about this credit, see Form 8885, Health Coverage Tax Credit. Turbo tax 1040ez You qualify for the credit for federal tax on fuels. Turbo tax 1040ez See Form 4136, Credit for Federal Tax Paid on Fuels. Turbo tax 1040ez Form 1099-B received. Turbo tax 1040ez    Even if you are not required to file a return, you should consider filing if all of the following apply. Turbo tax 1040ez You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Turbo tax 1040ez 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. Turbo tax 1040ez Box 3 of Form 1099-B (or substitute statement) is blank. Turbo tax 1040ez In this case, filing a return may keep you from getting a notice from the IRS. Turbo tax 1040ez 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. Turbo tax 1040ez You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Turbo tax 1040ez There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Turbo tax 1040ez If more than one filing status applies to you, choose the one that will give you the lowest tax. Turbo tax 1040ez Marital Status In general, your filing status depends on whether you are considered unmarried or married. Turbo tax 1040ez Unmarried persons. Turbo tax 1040ez    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Turbo tax 1040ez   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Turbo tax 1040ez Divorced persons. Turbo tax 1040ez    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Turbo tax 1040ez Divorce and remarriage. Turbo tax 1040ez    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Turbo tax 1040ez Annulled marriages. Turbo tax 1040ez    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Turbo tax 1040ez 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. Turbo tax 1040ez Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Turbo tax 1040ez If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Turbo tax 1040ez However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Turbo tax 1040ez Head of household or qualifying widow(er) with dependent child. Turbo tax 1040ez    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Turbo tax 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Turbo tax 1040ez Married persons. Turbo tax 1040ez    If you are considered married, you and your spouse can file a joint return or separate returns. Turbo tax 1040ez Considered married. Turbo tax 1040ez    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Turbo tax 1040ez You are married and living together. Turbo tax 1040ez You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Turbo tax 1040ez You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Turbo tax 1040ez You are separated under an interlocutory (not final) decree of divorce. Turbo tax 1040ez Same-sex marriage. Turbo tax 1040ez    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. Turbo tax 1040ez The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Turbo tax 1040ez 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. Turbo tax 1040ez   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Turbo tax 1040ez S. Turbo tax 1040ez territories and possessions. Turbo tax 1040ez It means any domestic jurisdiction that has the legal authority to sanction marriages. Turbo tax 1040ez The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Turbo tax 1040ez   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Turbo tax 1040ez 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. Turbo tax 1040ez   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Turbo tax 1040ez gov. Turbo tax 1040ez Spouse died during the year. Turbo tax 1040ez    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Turbo tax 1040ez   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Turbo tax 1040ez For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Turbo tax 1040ez   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Turbo tax 1040ez Your deceased spouse's filing status is married filing separately for that year. Turbo tax 1040ez Married persons living apart. Turbo tax 1040ez    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Turbo tax 1040ez If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Turbo tax 1040ez Also, your tax may be lower, and you may be able to claim the earned income credit. Turbo tax 1040ez See Head of Household , later. Turbo tax 1040ez Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Turbo tax 1040ez To determine your marital status, see Marital Status , earlier. Turbo tax 1040ez Widow(er). Turbo tax 1040ez    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Turbo tax 1040ez You may, however, be able to use another filing status that will give you a lower tax. Turbo tax 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Turbo tax 1040ez How to file. Turbo tax 1040ez    You can file Form 1040. Turbo tax 1040ez If you have taxable income of less than $100,000, you may be able to file Form 1040A. Turbo tax 1040ez If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Turbo tax 1040ez If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Turbo tax 1040ez Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Turbo tax 1040ez Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Turbo tax 1040ez On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Turbo tax 1040ez You can file a joint return even if one of you had no income or deductions. Turbo tax 1040ez If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Turbo tax 1040ez Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Turbo tax 1040ez If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Turbo tax 1040ez You can choose the method that gives the two of you the lower combined tax. Turbo tax 1040ez How to file. Turbo tax 1040ez    If you file as married filing jointly, you can use Form 1040. Turbo tax 1040ez If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Turbo tax 1040ez If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Turbo tax 1040ez If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Turbo tax 1040ez Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Turbo tax 1040ez Spouse died. Turbo tax 1040ez    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Turbo tax 1040ez See Spouse died during the year , under Married persons, earlier. Turbo tax 1040ez   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Turbo tax 1040ez Divorced persons. Turbo tax 1040ez    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Turbo tax 1040ez Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Turbo tax 1040ez Accounting period. Turbo tax 1040ez    Both of you must use the same accounting period, but you can use different accounting methods. Turbo tax 1040ez Joint responsibility. Turbo tax 1040ez    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Turbo tax 1040ez This means that if one spouse does not pay the tax due, the other may have to. Turbo tax 1040ez Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Turbo tax 1040ez One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Turbo tax 1040ez   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Turbo tax 1040ez Divorced taxpayer. Turbo tax 1040ez    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Turbo tax 1040ez This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Turbo tax 1040ez Relief from joint responsibility. Turbo tax 1040ez    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Turbo tax 1040ez You can ask for relief no matter how small the liability. Turbo tax 1040ez   There are three types of relief available. Turbo tax 1040ez Innocent spouse relief. Turbo tax 1040ez 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). Turbo tax 1040ez Equitable relief. Turbo tax 1040ez    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Turbo tax 1040ez Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Turbo tax 1040ez Signing a joint return. Turbo tax 1040ez    For a return to be considered a joint return, both spouses generally must sign the return. Turbo tax 1040ez Spouse died before signing. Turbo tax 1040ez    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Turbo tax 1040ez 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. Turbo tax 1040ez Spouse away from home. Turbo tax 1040ez    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. Turbo tax 1040ez Injury or disease prevents signing. Turbo tax 1040ez    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). Turbo tax 1040ez ” Be sure to also sign in the space provided for your signature. Turbo tax 1040ez Attach a dated statement, signed by you, to the return. Turbo tax 1040ez The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Turbo tax 1040ez Signing as guardian of spouse. Turbo tax 1040ez    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Turbo tax 1040ez Spouse in combat zone. Turbo tax 1040ez    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Turbo tax 1040ez Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Turbo tax 1040ez For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Turbo tax 1040ez Other reasons spouse cannot sign. Turbo tax 1040ez    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Turbo tax 1040ez Attach the power of attorney (or a copy of it) to your tax return. Turbo tax 1040ez You can use Form 2848. Turbo tax 1040ez Nonresident alien or dual-status alien. Turbo tax 1040ez    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Turbo tax 1040ez However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Turbo tax 1040ez S. Turbo tax 1040ez citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Turbo tax 1040ez If you do file a joint return, you and your spouse are both treated as U. Turbo tax 1040ez S. Turbo tax 1040ez residents for the entire tax year. Turbo tax 1040ez See chapter 1 of Publication 519. Turbo tax 1040ez Married Filing Separately You can choose married filing separately as your filing status if you are married. Turbo tax 1040ez This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Turbo tax 1040ez If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Turbo tax 1040ez You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Turbo tax 1040ez This can apply to you even if you are not divorced or legally separated. Turbo tax 1040ez If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Turbo tax 1040ez The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Turbo tax 1040ez See Head of Household , later, for more information. Turbo tax 1040ez You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Turbo tax 1040ez However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Turbo tax 1040ez This way you can make sure you are using the filing status that results in the lowest combined tax. Turbo tax 1040ez When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Turbo tax 1040ez How to file. Turbo tax 1040ez    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Turbo tax 1040ez You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Turbo tax 1040ez   You can file Form 1040. Turbo tax 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. Turbo tax 1040ez Select this filing status by checking the box on line 3 of either form. Turbo tax 1040ez Enter your spouse's full name and SSN or ITIN in the spaces provided. Turbo tax 1040ez If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Turbo tax 1040ez Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Turbo tax 1040ez Special Rules If you choose married filing separately as your filing status, the following special rules apply. Turbo tax 1040ez Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Turbo tax 1040ez Your tax rate generally is higher than on a joint return. Turbo tax 1040ez Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Turbo tax 1040ez You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Turbo tax 1040ez If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Turbo tax 1040ez See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Turbo tax 1040ez You cannot take the earned income credit. Turbo tax 1040ez You cannot take the exclusion or credit for adoption expenses in most cases. Turbo tax 1040ez You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Turbo tax 1040ez You cannot exclude any interest income from qualified U. Turbo tax 1040ez S. Turbo tax 1040ez savings bonds you used for higher education expenses. Turbo tax 1040ez If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Turbo tax 1040ez The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Turbo tax 1040ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Turbo tax 1040ez If your spouse itemizes deductions, you cannot claim the standard deduction. Turbo tax 1040ez If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Turbo tax 1040ez Adjusted gross income (AGI) limits. Turbo tax 1040ez    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Turbo tax 1040ez Individual retirement arrangements (IRAs). Turbo tax 1040ez    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Turbo tax 1040ez Your deduction is reduced or eliminated if your income is more than a certain amount. Turbo tax 1040ez This amount is much lower for married individuals who file separately and lived together at any time during the year. Turbo tax 1040ez For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Turbo tax 1040ez Rental activity losses. Turbo tax 1040ez    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Turbo tax 1040ez This is called a special allowance. Turbo tax 1040ez However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Turbo tax 1040ez Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Turbo tax 1040ez See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Turbo tax 1040ez Community property states. Turbo tax 1040ez    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Turbo tax 1040ez See Publication 555, Community Property. Turbo tax 1040ez Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Turbo tax 1040ez You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Turbo tax 1040ez This does not include any extensions. Turbo tax 1040ez A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Turbo tax 1040ez Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Turbo tax 1040ez Exception. Turbo tax 1040ez    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Turbo tax 1040ez The personal representative has 1 year from the due date (including extensions) of the return to make the change. Turbo tax 1040ez See Publication 559 for more information on filing income tax returns for a decedent. Turbo tax 1040ez Head of Household You may be able to file as head of household if you meet all the following requirements. Turbo tax 1040ez You are unmarried or considered unmarried on the last day of the year. Turbo tax 1040ez See Marital Status , earlier, and Considered Unmarried , later. Turbo tax 1040ez You paid more than half the cost of keeping up a home for the year. Turbo tax 1040ez A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Turbo tax 1040ez However, if the qualifying person is your dependent parent, he or she does not have to live with you. Turbo tax 1040ez See Special rule for parent , later, under Qualifying Person. Turbo tax 1040ez If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Turbo tax 1040ez You will also receive a higher standard deduction than if you file as single or married filing separately. Turbo tax 1040ez How to file. Turbo tax 1040ez    If you file as head of household, you can use Form 1040. Turbo tax 1040ez If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Turbo tax 1040ez Indicate your choice of this filing status by checking the box on line 4 of either form. Turbo tax 1040ez Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Turbo tax 1040ez Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Turbo tax 1040ez You are considered unmarried on the last day of the tax year if you meet all the following tests. Turbo tax 1040ez You file a separate return (defined earlier under Joint Return After Separate Returns ). Turbo tax 1040ez You paid more than half the cost of keeping up your home for the tax year. Turbo tax 1040ez Your spouse did not live in your home during the last 6 months of the tax year. Turbo tax 1040ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Turbo tax 1040ez See Temporary absences , later. Turbo tax 1040ez Your home was the main home of your child, stepchild, or foster child for more than half the year. Turbo tax 1040ez (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Turbo tax 1040ez ) You must be able to claim an exemption for the child. Turbo tax 1040ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described 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. Turbo tax 1040ez The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Turbo tax 1040ez If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Turbo tax 1040ez See Publication 555 for more information. Turbo tax 1040ez Nonresident alien spouse. Turbo tax 1040ez    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Turbo tax 1040ez However, your spouse is not a qualifying person for head of household purposes. Turbo tax 1040ez You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Turbo tax 1040ez Choice to treat spouse as resident. Turbo tax 1040ez    You are considered married if you choose to treat your spouse as a resident alien. Turbo tax 1040ez See chapter 1 of Publication 519. Turbo tax 1040ez Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Turbo tax 1040ez You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Turbo tax 1040ez Worksheet 1. Turbo tax 1040ez Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Turbo tax 1040ez Costs you include. Turbo tax 1040ez    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Turbo tax 1040ez   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Turbo tax 1040ez However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Turbo tax 1040ez Costs you do not include. Turbo tax 1040ez    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Turbo tax 1040ez Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Turbo tax 1040ez Qualifying Person See Table 4 to see who is a qualifying person. Turbo tax 1040ez Any person not described in Table 4 is not a qualifying person. Turbo tax 1040ez Example 1—child. Turbo tax 1040ez Your unmarried son lived with you all year and was 18 years old at the end of the year. Turbo tax 1040ez He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Turbo tax 1040ez 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. Turbo tax 1040ez Example 2—child who is not qualifying person. Turbo tax 1040ez The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Turbo tax 1040ez Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Turbo tax 1040ez Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Turbo tax 1040ez As a result, he is not your qualifying person for head of household purposes. Turbo tax 1040ez Example 3—girlfriend. Turbo tax 1040ez Your girlfriend lived with you all year. Turbo tax 1040ez 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 . Turbo tax 1040ez See Table 4. Turbo tax 1040ez Example 4—girlfriend's child. Turbo tax 1040ez The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Turbo tax 1040ez He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Turbo tax 1040ez As a result, he is not your qualifying person for head of household purposes. Turbo tax 1040ez Home of qualifying person. Turbo tax 1040ez    Generally, the qualifying person must live with you for more than half of the year. Turbo tax 1040ez Special rule for parent. Turbo tax 1040ez    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Turbo tax 1040ez However, you must be able to claim an exemption for your father or mother. Turbo tax 1040ez Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Turbo tax 1040ez   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Turbo tax 1040ez Death or birth. Turbo tax 1040ez    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. Turbo tax 1040ez To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Turbo tax 1040ez Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Turbo tax 1040ez 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. Turbo tax 1040ez Example. Turbo tax 1040ez You are unmarried. Turbo tax 1040ez Your mother, for whom you can claim an exemption, lived in an apartment by herself. Turbo tax 1040ez She died on September 2. Turbo tax 1040ez The cost of the upkeep of her apartment for the year until her death was $6,000. Turbo tax 1040ez You paid $4,000 and your brother paid $2,000. Turbo tax 1040ez Your brother made no other payments towards your mother's support. Turbo tax 1040ez Your mother had no income. Turbo tax 1040ez 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. Turbo tax 1040ez Temporary absences. Turbo tax 1040ez    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Turbo tax 1040ez It must be reasonable to assume the absent person will return to the home after the temporary absence. Turbo tax 1040ez You must continue to keep up the home during the absence. Turbo tax 1040ez Kidnapped child. Turbo tax 1040ez    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Turbo tax 1040ez You can claim head of household filing status if all the following statements are true. Turbo tax 1040ez 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. Turbo tax 1040ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Turbo tax 1040ez You would have qualified for head of household filing status if the child had not been kidnapped. Turbo tax 1040ez   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. Turbo tax 1040ez Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Turbo tax 1040ez The year of death is the last year for which you can file jointly with your deceased spouse. Turbo tax 1040ez See Married Filing Jointly , earlier. Turbo tax 1040ez You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Turbo tax 1040ez For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Turbo tax 1040ez The rules for using this filing status are explained in detail here. Turbo tax 1040ez This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Turbo tax 1040ez It does not entitle you to file a joint return. Turbo tax 1040ez How to file. Turbo tax 1040ez    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Turbo tax 1040ez If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Turbo tax 1040ez Check the box on line 5 of either form. Turbo tax 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Turbo tax 1040ez Table 4. Turbo tax 1040ez 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. Turbo tax 1040ez IF the person is your . Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez   AND . Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez   THEN that person is . Turbo tax 1040ez . Turbo tax 1040ez . Turbo tax 1040ez qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Turbo tax 1040ez   he or she is married and you can claim an exemption for him or her   a qualifying person. Turbo tax 1040ez   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Turbo tax 1040ez 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Turbo tax 1040ez 6   you cannot claim an exemption for him or her   not a qualifying person. Turbo tax 1040ez qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Turbo tax 1040ez   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. Turbo tax 1040ez   he or she did not live with you more than half the year   not a qualifying person. Turbo tax 1040ez   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , 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. Turbo tax 1040ez   you cannot claim an exemption for him or her   not a qualifying person. Turbo tax 1040ez 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Turbo tax 1040ez 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Turbo tax 1040ez 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. Turbo tax 1040ez If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Turbo tax 1040ez 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. Turbo tax 1040ez 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Turbo tax 1040ez 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Turbo tax 1040ez See Multiple Support Agreement . Turbo tax 1040ez 6 See Special rule for parent . Turbo tax 1040ez Eligibility rules. Turbo tax 1040ez    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Turbo tax 1040ez You were entitled to file a joint return with your spouse for the year your spouse died. Turbo tax 1040ez It does not matter whether you actually filed a joint return. Turbo tax 1040ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Turbo tax 1040ez You have a child or stepchild for whom you can claim an exemption. Turbo tax 1040ez This does not include a foster child. Turbo tax 1040ez This child lived in your home all year, except for temporary absences. Turbo tax 1040ez See Temporary absences , earlier, under Head of Household. Turbo tax 1040ez There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Turbo tax 1040ez You paid more than half the cost of keeping up a home for the year. Turbo tax 1040ez See Keeping Up a Home , earlier, under Head of Household. Turbo tax 1040ez Example. Turbo tax 1040ez John's wife died in 2011. Turbo tax 1040ez John has not remarried. Turbo tax 1040ez 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. Turbo tax 1040ez For 2011 he was entitled to file a joint return for himself and his deceased wife. Turbo tax 1040ez For 2012 and 2013, he can file as a qualifying widower with a dependent child. Turbo tax 1040ez After 2013, he can file as head of household if he qualifies. Turbo tax 1040ez Death or birth. Turbo tax 1040ez    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Turbo tax 1040ez You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Turbo tax 1040ez Kidnapped child. Turbo tax 1040ez    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. Turbo tax 1040ez You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Turbo tax 1040ez 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. Turbo tax 1040ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Turbo tax 1040ez You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Turbo tax 1040ez As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Turbo tax 1040ez Exemptions Exemptions reduce your taxable income. Turbo tax 1040ez You can deduct $3,900 for each exemption you claim in 2013. Turbo tax 1040ez If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Turbo tax 1040ez But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Turbo tax 1040ez See Phaseout of Exemptions , later. Turbo tax 1040ez Types of exemptions. Turbo tax 1040ez    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). Turbo tax 1040ez While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Turbo tax 1040ez Dependent cannot claim a personal exemption. Turbo tax 1040ez    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. Turbo tax 1040ez How to claim exemptions. Turbo tax 1040ez    How you claim an exemption on your tax return depends on which form you file. Turbo tax 1040ez Form 1040EZ filers. Turbo tax 1040ez    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Turbo tax 1040ez Form 1040A filers. Turbo tax 1040ez    If you file Form 1040A, complete lines 6a through 6d. Turbo tax 1040ez The total number of exemptions you can claim is the total in the box on line 6d. Turbo tax 1040ez Also complete line 26. Turbo tax 1040ez Form 1040 filers. Turbo tax 1040ez    If you file Form 1040, complete lines 6a through 6d. Turbo tax 1040ez The total number of exemptions you can claim is the total in the box on line 6d. Turbo tax 1040ez Also complete line 42. Turbo tax 1040ez If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Turbo tax 1040ez U. Turbo tax 1040ez S. Turbo tax 1040ez citizen or resident alien. Turbo tax 1040ez    If you are a U. Turbo tax 1040ez S. Turbo tax 1040ez citizen, U. Turbo tax 1040ez S. Turbo tax 1040ez resident alien, U. Turbo tax 1040ez S. Turbo tax 1040ez national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Turbo tax 1040ez Nonresident aliens. Turbo tax 1040ez    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. Turbo tax 1040ez You cannot claim exemptions for a spouse or dependents. Turbo tax 1040ez   These restrictions do not apply if you are a nonresident alien married to a U. Turbo tax 1040ez S. Turbo tax 1040ez citizen or resident alien and have chosen to be treated as a resident of the United States. Turbo tax 1040ez More information. Turbo tax 1040ez    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Turbo tax 1040ez Dual-status taxpayers. Turbo tax 1040ez    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. Turbo tax 1040ez Personal Exemptions You are generally allowed one exemption for yourself. Turbo tax 1040ez If you are married, you may be allowed one exemption for your spouse. Turbo tax 1040ez These are called personal exemptions. Turbo tax 1040ez Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Turbo tax 1040ez 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. Turbo tax 1040ez Your Spouse's Exemption Your spouse is never considered your dependent. Turbo tax 1040ez Joint return. Turbo tax 1040ez    On a joint return, you can claim one exemption for yourself and one for your spouse. Turbo tax 1040ez Separate return. Turbo tax 1040ez    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. Turbo tax 1040ez This is true even if the other taxpayer does not actually claim your spouse as a dependent. Turbo tax 1040ez 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. Turbo tax 1040ez S. Turbo tax 1040ez tax purposes and satisfy the other conditions listed above. Turbo tax 1040ez Head of household. Turbo tax 1040ez    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. Turbo tax 1040ez   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. Turbo tax 1040ez Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Turbo tax 1040ez Death of spouse. Turbo tax 1040ez    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 . Turbo tax 1040ez 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 . Turbo tax 1040ez   If you remarried during the year, you cannot take an exemption for your deceased spouse. Turbo tax 1040ez   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. Turbo tax 1040ez If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Turbo tax 1040ez Divorced or separated spouse. Turbo tax 1040ez    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Turbo tax 1040ez This rule applies even if you provided all of your former spouse's support. Turbo tax 1040ez Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Turbo tax 1040ez You can claim an exemption for a dependent even if your dependent files a return. Turbo tax 1040ez The term “dependent” means: A qualifying child, or A qualifying relative. Turbo tax 1040ez The terms “ qualifying child ” and “ qualifying relative ” are defined later. Turbo tax 1040ez You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Turbo tax 1040ez Dependent taxpayer test. Turbo tax 1040ez Joint return test. Turbo tax 1040ez Citizen or resident test. Turbo tax 1040ez These three tests are explained in detail later. Turbo tax 1040ez All the requirements for claiming an exemption for a dependent are summarized in Table 5. Turbo tax 1040ez Table 5. Turbo tax 1040ez Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Turbo tax 1040ez For details, see the rest of this publication. Turbo tax 1040ez You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Turbo tax 1040ez   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. Turbo tax 1040ez   You cannot claim a person as a dependent unless that person is a U. Turbo tax 1040ez S. Turbo tax 1040ez citizen, U. Turbo tax 1040ez S. Turbo tax 1040ez resident alien, U. Turbo tax 1040ez S. Turbo tax 1040ez national, or a resident of Canada or Mexico. Turbo tax 1040ez 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Turbo tax 1040ez   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. Turbo tax 1040ez   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. Turbo tax 1040ez   The child must have lived with you for more than half of the year. Turbo tax 1040ez 2  The child must not have provided more than half of his or her own support for the year. Turbo tax 1040ez   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). Turbo tax 1040ez  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. Turbo tax 1040ez 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. Turbo tax 1040ez The person cannot be your qualifying child or the qualifying child of any other taxpayer. Turbo tax 1040ez   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). Turbo tax 1040ez   The person's gross income for the year must be less than $3,900. Turbo tax 1040ez 3  You must provide more than half of the person's total support for the year. Turbo tax 1040ez 4  1 There is an exception for certain adopted children. Turbo tax 1040ez 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. Turbo tax 1040ez 3 There is an exception if the person is disabled and has income from a sheltered workshop. Turbo tax 1040ez 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Turbo tax 1040ez Dependent not allowed a personal exemption. Turbo tax 1040ez 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. Turbo tax 1040ez This is true even if you do not claim the dependent's exemption on your return. Turbo tax 1040ez 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. Turbo tax 1040ez Housekeepers, maids, or servants. Turbo tax 1040ez    If these people work for you, you cannot claim exemptions for them. Turbo tax 1040ez Child tax credit. Turbo tax 1040ez    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. Turbo tax 1040ez For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Turbo tax 1040ez Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Turbo tax 1040ez Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Turbo tax 1040ez 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. Turbo tax 1040ez Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Turbo tax 1040ez Exception. Turbo tax 1040ez    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. Turbo tax 1040ez Example 1—child files joint return. Turbo tax 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Turbo tax 1040ez He earned $25,000 for the year. Turbo tax 1040ez The couple files a joint return. Turbo tax 1040ez You cannot take an exemption for your daughter. Turbo tax 1040ez Example 2—child files joint return only as claim for refund of withheld tax. Turbo tax 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Turbo tax 1040ez Neither is required to file a tax return. Turbo tax 1040ez They do not have a child. Turbo tax 1040ez Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Turbo tax 1040ez 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. Turbo tax 1040ez You can claim exemptions for each of them if all the other tests to do so are met. Turbo tax 1040ez Example 3—child files joint return to claim American opportunity credit. Turbo tax 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Turbo tax 1040ez He and his wife are not required to file a tax return. Turbo tax 1040ez However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Turbo tax 1040ez 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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Tax Relief for Victims of Earthquake in Virginia

Updated 2/2/2012 to include Albemarle and King George Counties
Updated 1/3/2012 to include Culpeper, Fluvanna, Goochland, Orange and Spotsylvania Counties and the City of Fredericksburg.

VA-2011-22, Nov. 7, 2011

BALTIMORE — Victims of the earthquake that took place on Aug. 23, 2011 in parts of Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Albemarle, Culpeper, Fluvanna, Goochland, King George, Louisa, Orange and Spotsylvania Counties and the City of Fredericksburg a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 23, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes previously obtained extensions to file 2010 returns and the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 23, and on or before Sept. 7, as long as the deposits are made by Sept. 7, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The county listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 23 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 23 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 23 and on or before Sept. 7 provided the taxpayer makes these deposits by Sept. 7.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Virginia/Earthquake” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 05-Dec-2013

The Turbo Tax 1040ez

Turbo tax 1040ez Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbo tax 1040ez Tax questions. Turbo tax 1040ez Useful Items - You may want to see: What's New SE tax rate. Turbo tax 1040ez  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Turbo tax 1040ez 4%. Turbo tax 1040ez The Medicare (HI) portion of the SE tax remains 2. Turbo tax 1040ez 9%. Turbo tax 1040ez As a result, the SE tax rate returns to 15. Turbo tax 1040ez 3%. Turbo tax 1040ez For more information, see the Instructions for Schedule SE (Form 1040). Turbo tax 1040ez Earnings subject to social security. Turbo tax 1040ez  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Turbo tax 1040ez For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Turbo tax 1040ez Additional Medicare Tax. Turbo tax 1040ez  Beginning in 2013, a 0. Turbo tax 1040ez 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Turbo tax 1040ez For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Turbo tax 1040ez Modified AGI limit for traditional IRA contributions increased. Turbo tax 1040ez  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Turbo tax 1040ez If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Turbo tax 1040ez Modified AGI limit for Roth IRA contributions increased. Turbo tax 1040ez  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Turbo tax 1040ez Earned income credit (EIC). Turbo tax 1040ez  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Turbo tax 1040ez You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Turbo tax 1040ez Reminders Future developments. Turbo tax 1040ez . Turbo tax 1040ez   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Turbo tax 1040ez irs. Turbo tax 1040ez gov/pub517. Turbo tax 1040ez Photographs of missing children. Turbo tax 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Turbo tax 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbo tax 1040ez Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Turbo tax 1040ez Social security and Medicare taxes are collected under one of two systems. Turbo tax 1040ez Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Turbo tax 1040ez Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Turbo tax 1040ez No earnings are subject to both systems. Turbo tax 1040ez Table 1. Turbo tax 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Turbo tax 1040ez Do not rely on this table alone. Turbo tax 1040ez Also read the discussion for the class in the following pages. Turbo tax 1040ez Class Covered under FICA? Covered under SECA? Minister NO. Turbo tax 1040ez Your ministerial earnings are exempt. Turbo tax 1040ez YES, if you do not have an approved exemption from the IRS. Turbo tax 1040ez   NO, if you have an approved exemption. Turbo tax 1040ez Member of a religious order who has not taken a vow of poverty NO. Turbo tax 1040ez Your ministerial earnings are exempt. Turbo tax 1040ez YES, if you do not have an approved exemption from the IRS. Turbo tax 1040ez   NO, if you have an approved exemption. Turbo tax 1040ez Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Turbo tax 1040ez   NO, if neither of the above applies. Turbo tax 1040ez NO. Turbo tax 1040ez Your ministerial earnings are exempt. Turbo tax 1040ez Christian Science practitioner or reader NO. Turbo tax 1040ez Your ministerial earnings are exempt. Turbo tax 1040ez YES, if you do not have an approved exemption from the IRS. Turbo tax 1040ez   NO, if you have an approved exemption. Turbo tax 1040ez Religious worker (church employee) YES, if your employer did not elect to exclude you. Turbo tax 1040ez    NO, if your employer elected to exclude you. Turbo tax 1040ez YES, if your employer elected to exclude you from FICA. Turbo tax 1040ez   NO, if you are covered under FICA. Turbo tax 1040ez Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Turbo tax 1040ez    NO, if you have an approved exemption. Turbo tax 1040ez YES, if you are self-employed and do not have an approved exemption from the IRS. Turbo tax 1040ez   NO, if you have an approved exemption. Turbo tax 1040ez * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Turbo tax 1040ez In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Turbo tax 1040ez 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Turbo tax 1040ez Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Turbo tax 1040ez Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Turbo tax 1040ez A self-employment loss is not considered for purposes of this tax. Turbo tax 1040ez RRTA compensation is separately compared to the threshold. Turbo tax 1040ez There is no employer match for Additional Medicare Tax. Turbo tax 1040ez For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Turbo tax 1040ez This publication contains information for the following classes of taxpayers. Turbo tax 1040ez Ministers. Turbo tax 1040ez Members of a religious order. Turbo tax 1040ez Christian Science practitioners and readers. Turbo tax 1040ez Religious workers (church employees). Turbo tax 1040ez Members of a recognized religious sect. Turbo tax 1040ez Note. Turbo tax 1040ez Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Turbo tax 1040ez This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Turbo tax 1040ez Which earnings are taxed under FICA and which under SECA. Turbo tax 1040ez See Table 1 above. Turbo tax 1040ez How a member of the clergy can apply for an exemption from self-employment tax. Turbo tax 1040ez How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Turbo tax 1040ez How a member of the clergy or religious worker figures net earnings from self-employment. Turbo tax 1040ez This publication also covers certain income tax rules of interest to ministers and members of a religious order. Turbo tax 1040ez A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Turbo tax 1040ez In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Turbo tax 1040ez You will find these worksheets right after the Comprehensive Example . Turbo tax 1040ez Note. Turbo tax 1040ez In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Turbo tax 1040ez Comments and suggestions. Turbo tax 1040ez   We welcome your comments about this publication and your suggestions for future editions. Turbo tax 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax 1040ez   You can send your comments from www. Turbo tax 1040ez irs. Turbo tax 1040ez gov/formspubs/. Turbo tax 1040ez Click on “More Information” and then on “Give us feedback”. Turbo tax 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbo tax 1040ez Ordering forms and publications. Turbo tax 1040ez   Visit www. Turbo tax 1040ez irs. Turbo tax 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbo tax 1040ez Internal Revenue Service 1201 N. Turbo tax 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbo tax 1040ez   If you have a tax question, check the information available on IRS. Turbo tax 1040ez gov or call 1-800-829-1040. Turbo tax 1040ez We cannot answer tax questions sent to either of the above addresses. Turbo tax 1040ez Useful Items - You may want to see: Publication 54 Tax Guide for U. Turbo tax 1040ez S. Turbo tax 1040ez Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Turbo tax 1040ez S. Turbo tax 1040ez Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Turbo tax 1040ez   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Turbo tax 1040ez Prev  Up  Next   Home   More Online Publications