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Turbotax 2011 Free Edition

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Turbotax 2011 Free Edition

Turbotax 2011 free edition Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Turbotax 2011 free edition  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Turbotax 2011 free edition The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Turbotax 2011 free edition ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Turbotax 2011 free edition R. Turbotax 2011 free edition B. Turbotax 2011 free edition 553. Turbotax 2011 free edition Prop. Turbotax 2011 free edition Regs. Turbotax 2011 free edition on Good Faith Determinations. Turbotax 2011 free edition New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Turbotax 2011 free edition  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Turbotax 2011 free edition On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Turbotax 2011 free edition See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Turbotax 2011 free edition Reg. Turbotax 2011 free edition 38148. Turbotax 2011 free edition On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Turbotax 2011 free edition The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Turbotax 2011 free edition See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Turbotax 2011 free edition Reg. Turbotax 2011 free edition 20,523. Turbotax 2011 free edition Timing of when an Organization is exempt for Federal Tax Purposes. Turbotax 2011 free edition  As noted in section 2. Turbotax 2011 free edition 03(4) of Revenue Procedure 2013-9, 2013-2 I. Turbotax 2011 free edition R. Turbotax 2011 free edition B. Turbotax 2011 free edition 267, the provisions in section 11. Turbotax 2011 free edition 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Turbotax 2011 free edition Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Turbotax 2011 free edition In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Turbotax 2011 free edition The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Turbotax 2011 free edition Section 11. Turbotax 2011 free edition 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Turbotax 2011 free edition Exempt Organizations Select Check. Turbotax 2011 free edition  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Turbotax 2011 free edition It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Turbotax 2011 free edition Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Turbotax 2011 free edition Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Turbotax 2011 free edition Have filed a Form 990-N (e-Postcard) annual electronic notice. Turbotax 2011 free edition  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Turbotax 2011 free edition See also Revenue Procedure 2011-33, 2011-25 I. Turbotax 2011 free edition R. Turbotax 2011 free edition B. Turbotax 2011 free edition 887. Turbotax 2011 free edition Future developments. Turbotax 2011 free edition . Turbotax 2011 free edition  The IRS has created a page on IRS. Turbotax 2011 free edition gov for information about Publication 557, at www. Turbotax 2011 free edition irs. Turbotax 2011 free edition gov/pub557. Turbotax 2011 free edition Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Turbotax 2011 free edition Reminders The Patient Protection and Affordable Care Act (ACA). Turbotax 2011 free edition   The ACA added several new laws. Turbotax 2011 free edition This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Turbotax 2011 free edition For more information, go to IRS. Turbotax 2011 free edition gov and select Affordable Care Act Tax Provisions. Turbotax 2011 free edition Electronic filing requirement for large organizations. Turbotax 2011 free edition  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Turbotax 2011 free edition For more information, go to e-file for Charities and Non-Profits. Turbotax 2011 free edition Section 501(c)(15) gross receipts. Turbotax 2011 free edition   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Turbotax 2011 free edition See Notice 2006-42, 2006-19 I. Turbotax 2011 free edition R. Turbotax 2011 free edition B. Turbotax 2011 free edition 878, Notice 2006-42. Turbotax 2011 free edition Prohibited tax shelter transactions. Turbotax 2011 free edition  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Turbotax 2011 free edition See T. Turbotax 2011 free edition D. Turbotax 2011 free edition 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Turbotax 2011 free edition R. Turbotax 2011 free edition B. Turbotax 2011 free edition 242. Turbotax 2011 free edition See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Turbotax 2011 free edition Pension Protection Act of 2006 tax changes. Turbotax 2011 free edition  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Turbotax 2011 free edition Unless otherwise noted, most of the changes became effective on August 17, 2006. Turbotax 2011 free edition For key provisions, go to The Pension Protection Act of 2006. Turbotax 2011 free edition Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Turbotax 2011 free edition There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Turbotax 2011 free edition There are additional standards for credit counseling organizations. Turbotax 2011 free edition The definition of convention or association of churches has been modified. Turbotax 2011 free edition Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Turbotax 2011 free edition The requirements of disclosure to state officials relating to exempt organizations has been modified. Turbotax 2011 free edition There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Turbotax 2011 free edition There are new excise taxes on prohibited tax shelter transactions. Turbotax 2011 free edition There is a modification of recordkeeping requirements for certain charitable contributions. Turbotax 2011 free edition Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Turbotax 2011 free edition It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Turbotax 2011 free edition To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Turbotax 2011 free edition Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Turbotax 2011 free edition Section 501(c) organizations are covered in this publication. Turbotax 2011 free edition Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Turbotax 2011 free edition Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Turbotax 2011 free edition Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Turbotax 2011 free edition Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Turbotax 2011 free edition Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Turbotax 2011 free edition Organizations not discussed in this publication. Turbotax 2011 free edition   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Turbotax 2011 free edition These organizations (and the Code sections that apply to them) are as follows. Turbotax 2011 free edition Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Turbotax 2011 free edition   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Turbotax 2011 free edition If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Turbotax 2011 free edition For telephone assistance, call 1-877-829-5500. Turbotax 2011 free edition   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Turbotax 2011 free edition If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Turbotax 2011 free edition Organization Reference Chart. Turbotax 2011 free edition   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Turbotax 2011 free edition It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Turbotax 2011 free edition It also describes each type of qualifying organization and the general nature of its activities. Turbotax 2011 free edition   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Turbotax 2011 free edition Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Turbotax 2011 free edition Check the IRS website, IRS. Turbotax 2011 free edition gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Turbotax 2011 free edition irs. Turbotax 2011 free edition gov/charities/index. Turbotax 2011 free edition html. Turbotax 2011 free edition Comments and suggestions. Turbotax 2011 free edition   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2011 free edition   You can e-mail us while visiting our website at IRS. Turbotax 2011 free edition gov. Turbotax 2011 free edition   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2011 free edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2011 free edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2011 free edition   If you wish telephone assistance, please call 1-877-829-5500. Turbotax 2011 free edition This toll-free telephone service is available Monday through Friday. Turbotax 2011 free edition Prev  Up  Next   Home   More Online Publications
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Turbotax 2011 free edition Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Turbotax 2011 free edition 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. Turbotax 2011 free edition Form 1040A filers. Turbotax 2011 free edition Form 1040 filers. Turbotax 2011 free edition More information. Turbotax 2011 free edition Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Turbotax 2011 free edition Taxpayer identification numbers for aliens. Turbotax 2011 free edition Taxpayer identification numbers for adoptees. Turbotax 2011 free edition 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. Turbotax 2011 free edition S. Turbotax 2011 free edition 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. Turbotax 2011 free edition For details, see Table 1 and Table 2. Turbotax 2011 free edition You also must file if one of the situations described in Table 3 applies. Turbotax 2011 free edition The filing requirements apply even if you owe no tax. Turbotax 2011 free edition Table 1. Turbotax 2011 free edition 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition AND at the end of 2013 you were. Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition * THEN file a return if your gross income was at least. Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition ** 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. Turbotax 2011 free edition ** 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). Turbotax 2011 free edition 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). Turbotax 2011 free edition 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. Turbotax 2011 free edition Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Turbotax 2011 free edition Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Turbotax 2011 free edition 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. Turbotax 2011 free edition *** 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. Turbotax 2011 free edition You may have to pay a penalty if you are required to file a return but fail to do so. Turbotax 2011 free edition If you willfully fail to file a return, you may be subject to criminal prosecution. Turbotax 2011 free edition For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Turbotax 2011 free edition Gross income. Turbotax 2011 free edition    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Turbotax 2011 free edition 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. Turbotax 2011 free edition For a list of community property states, see Community property states under Married Filing Separately, later. Turbotax 2011 free edition Self-employed persons. Turbotax 2011 free edition    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. Turbotax 2011 free edition 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. Turbotax 2011 free edition In either case, you must add any income from investments and from incidental or outside operations or sources. Turbotax 2011 free edition    You must file Form 1040 if you owe any self-employment tax. Turbotax 2011 free edition Filing status. Turbotax 2011 free edition    Your filing status generally depends on whether you are single or married. Turbotax 2011 free edition Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Turbotax 2011 free edition Filing status is discussed in detail later in this publication. Turbotax 2011 free edition Age. Turbotax 2011 free edition    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. Turbotax 2011 free edition For 2013, you are 65 or older if you were born before January 2, 1949. Turbotax 2011 free edition 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. Turbotax 2011 free edition Dependents should see Table 2 instead. Turbotax 2011 free edition Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Turbotax 2011 free edition You are the surviving spouse, executor, administrator, or legal representative. Turbotax 2011 free edition The decedent met the filing requirements described in this publication at the time of his or her death. Turbotax 2011 free edition For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Turbotax 2011 free edition Table 2. Turbotax 2011 free edition 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Turbotax 2011 free edition If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Turbotax 2011 free edition  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Turbotax 2011 free edition It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Turbotax 2011 free edition Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Turbotax 2011 free edition Gross income is the total of your unearned and earned income. Turbotax 2011 free edition If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Turbotax 2011 free edition For details, see Exemptions for Dependents. Turbotax 2011 free edition Single dependents—Were you either age 65 or older or blind? □ No. Turbotax 2011 free edition You must file a return if any of the following apply. Turbotax 2011 free edition Your unearned income was more than $1,000. Turbotax 2011 free edition Your earned income was more than $6,100. Turbotax 2011 free edition Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Turbotax 2011 free edition     □ Yes. Turbotax 2011 free edition You must file a return if any of the following apply. Turbotax 2011 free edition Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Turbotax 2011 free edition Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Turbotax 2011 free edition 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). Turbotax 2011 free edition     Married dependents—Were you either age 65 or older or blind? □ No. Turbotax 2011 free edition You must file a return if any of the following apply. Turbotax 2011 free edition Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbotax 2011 free edition Your unearned income was more than $1,000. Turbotax 2011 free edition Your earned income was more than $6,100. Turbotax 2011 free edition Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Turbotax 2011 free edition     □ Yes. Turbotax 2011 free edition You must file a return if any of the following apply. Turbotax 2011 free edition Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbotax 2011 free edition Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Turbotax 2011 free edition Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Turbotax 2011 free edition 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). Turbotax 2011 free edition     U. Turbotax 2011 free edition S. Turbotax 2011 free edition 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. Turbotax 2011 free edition For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Turbotax 2011 free edition S. Turbotax 2011 free edition Citizens and Resident Aliens Abroad. Turbotax 2011 free edition Residents of Puerto Rico If you are a U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Turbotax 2011 free edition S. Turbotax 2011 free edition income tax return for any year in which you meet the income requirements. Turbotax 2011 free edition This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Turbotax 2011 free edition If you are a bona fide resident of Puerto Rico for the whole year, your U. Turbotax 2011 free edition S. Turbotax 2011 free edition gross income does not include income from sources within Puerto Rico. Turbotax 2011 free edition It does, however, include any income you received for your services as an employee of the United States or any U. Turbotax 2011 free edition S. Turbotax 2011 free edition agency. Turbotax 2011 free edition If you receive income from Puerto Rican sources that is not subject to U. Turbotax 2011 free edition S. Turbotax 2011 free edition tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Turbotax 2011 free edition S. Turbotax 2011 free edition income tax return. Turbotax 2011 free edition For more information, see Publication 570, Tax Guide for Individuals With Income From U. Turbotax 2011 free edition S. Turbotax 2011 free edition Possessions. Turbotax 2011 free edition Individuals With Income From U. Turbotax 2011 free edition S. Turbotax 2011 free edition Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Turbotax 2011 free edition S. Turbotax 2011 free edition Virgin Islands, special rules may apply when determining whether you must file a U. Turbotax 2011 free edition S. Turbotax 2011 free edition federal income tax return. Turbotax 2011 free edition In addition, you may have to file a return with the individual possession government. Turbotax 2011 free edition See Publication 570 for more information. Turbotax 2011 free edition Dependents A person who is a dependent may still have to file a return. Turbotax 2011 free edition It depends on his or her earned income, unearned income, and gross income. Turbotax 2011 free edition For details, see Table 2. Turbotax 2011 free edition A dependent must also file if one of the situations described in Table 3 applies. Turbotax 2011 free edition Responsibility of parent. Turbotax 2011 free edition    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. Turbotax 2011 free edition 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. Turbotax 2011 free edition ” Earned income. Turbotax 2011 free edition    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Turbotax 2011 free edition 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. Turbotax 2011 free edition See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Turbotax 2011 free edition Child's earnings. Turbotax 2011 free edition    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Turbotax 2011 free edition This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Turbotax 2011 free edition But if the child does not pay the tax due on this income, the parent is liable for the tax. Turbotax 2011 free edition Unearned income. Turbotax 2011 free edition    Unearned income includes income such as interest, dividends, and capital gains. Turbotax 2011 free edition Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Turbotax 2011 free edition Election to report child's unearned income on parent's return. Turbotax 2011 free edition    You may be able to include your child's interest and dividend income on your tax return. Turbotax 2011 free edition If you do this, your child will not have to file a return. Turbotax 2011 free edition To make this election, all of the following conditions must be met. Turbotax 2011 free edition Your child was under age 19 (or under age 24 if a student) at the end of 2013. Turbotax 2011 free edition (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. Turbotax 2011 free edition 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. Turbotax 2011 free edition ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Turbotax 2011 free edition The interest and dividend income was less than $10,000. Turbotax 2011 free edition Your child is required to file a return for 2013 unless you make this election. Turbotax 2011 free edition Your child does not file a joint return for 2013. Turbotax 2011 free edition 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. Turbotax 2011 free edition No federal income tax was withheld from your child's income under the backup withholding rules. Turbotax 2011 free edition You are the parent whose return must be used when making the election to report your child's unearned income. Turbotax 2011 free edition   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Turbotax 2011 free edition 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. Turbotax 2011 free edition See Table 3 for those other situations when you must file. Turbotax 2011 free edition Table 3. Turbotax 2011 free edition 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. Turbotax 2011 free edition 1. Turbotax 2011 free edition You owe any special taxes, including any of the following. Turbotax 2011 free edition   a. Turbotax 2011 free edition Alternative minimum tax. Turbotax 2011 free edition (See Form 6251. Turbotax 2011 free edition )   b. Turbotax 2011 free edition Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Turbotax 2011 free edition (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Turbotax 2011 free edition ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Turbotax 2011 free edition   c. Turbotax 2011 free edition 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). Turbotax 2011 free edition   d. Turbotax 2011 free edition 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. Turbotax 2011 free edition (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Turbotax 2011 free edition )   e. Turbotax 2011 free edition Household employment taxes. Turbotax 2011 free edition But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Turbotax 2011 free edition   f. Turbotax 2011 free edition Recapture taxes. Turbotax 2011 free edition (See the Form 1040 instructions for lines 44, 59b, and 60. Turbotax 2011 free edition ) 2. Turbotax 2011 free edition You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Turbotax 2011 free edition 3. Turbotax 2011 free edition You had net earnings from self-employment of at least $400. Turbotax 2011 free edition (See Schedule SE (Form 1040) and its instructions. Turbotax 2011 free edition ) 4. Turbotax 2011 free edition You had wages of $108. Turbotax 2011 free edition 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Turbotax 2011 free edition (See Schedule SE (Form 1040) and its instructions. Turbotax 2011 free edition ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Turbotax 2011 free edition For example, you should file if one of the following applies. Turbotax 2011 free edition You had income tax withheld from your pay. Turbotax 2011 free edition You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Turbotax 2011 free edition You qualify for the earned income credit. Turbotax 2011 free edition See Publication 596, Earned Income Credit (EIC), for more information. Turbotax 2011 free edition You qualify for the additional child tax credit. Turbotax 2011 free edition See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Turbotax 2011 free edition You qualify for the refundable American opportunity education credit. Turbotax 2011 free edition See Form 8863, Education Credits. Turbotax 2011 free edition You qualify for the health coverage tax credit. Turbotax 2011 free edition For information about this credit, see Form 8885, Health Coverage Tax Credit. Turbotax 2011 free edition You qualify for the credit for federal tax on fuels. Turbotax 2011 free edition See Form 4136, Credit for Federal Tax Paid on Fuels. Turbotax 2011 free edition Form 1099-B received. Turbotax 2011 free edition    Even if you are not required to file a return, you should consider filing if all of the following apply. Turbotax 2011 free edition You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Turbotax 2011 free edition 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. Turbotax 2011 free edition Box 3 of Form 1099-B (or substitute statement) is blank. Turbotax 2011 free edition In this case, filing a return may keep you from getting a notice from the IRS. Turbotax 2011 free edition 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. Turbotax 2011 free edition You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Turbotax 2011 free edition There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Turbotax 2011 free edition If more than one filing status applies to you, choose the one that will give you the lowest tax. Turbotax 2011 free edition Marital Status In general, your filing status depends on whether you are considered unmarried or married. Turbotax 2011 free edition Unmarried persons. Turbotax 2011 free edition    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. Turbotax 2011 free edition   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Turbotax 2011 free edition Divorced persons. Turbotax 2011 free edition    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Turbotax 2011 free edition Divorce and remarriage. Turbotax 2011 free edition    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. Turbotax 2011 free edition Annulled marriages. Turbotax 2011 free edition    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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Turbotax 2011 free edition 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. Turbotax 2011 free edition Head of household or qualifying widow(er) with dependent child. Turbotax 2011 free edition    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. Turbotax 2011 free edition See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Turbotax 2011 free edition Married persons. Turbotax 2011 free edition    If you are considered married, you and your spouse can file a joint return or separate returns. Turbotax 2011 free edition Considered married. Turbotax 2011 free edition    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. Turbotax 2011 free edition You are married and living together. Turbotax 2011 free edition 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. Turbotax 2011 free edition You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Turbotax 2011 free edition You are separated under an interlocutory (not final) decree of divorce. Turbotax 2011 free edition Same-sex marriage. Turbotax 2011 free edition    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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Turbotax 2011 free edition S. Turbotax 2011 free edition territories and possessions. Turbotax 2011 free edition It means any domestic jurisdiction that has the legal authority to sanction marriages. Turbotax 2011 free edition The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Turbotax 2011 free edition   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Turbotax 2011 free edition 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. Turbotax 2011 free edition   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Turbotax 2011 free edition gov. Turbotax 2011 free edition Spouse died during the year. Turbotax 2011 free edition    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Turbotax 2011 free edition   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Turbotax 2011 free edition For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Turbotax 2011 free edition   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Turbotax 2011 free edition Your deceased spouse's filing status is married filing separately for that year. Turbotax 2011 free edition Married persons living apart. Turbotax 2011 free edition    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. Turbotax 2011 free edition If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Turbotax 2011 free edition Also, your tax may be lower, and you may be able to claim the earned income credit. Turbotax 2011 free edition See Head of Household , later. Turbotax 2011 free edition Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Turbotax 2011 free edition To determine your marital status, see Marital Status , earlier. Turbotax 2011 free edition Widow(er). Turbotax 2011 free edition    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Turbotax 2011 free edition You may, however, be able to use another filing status that will give you a lower tax. Turbotax 2011 free edition See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Turbotax 2011 free edition How to file. Turbotax 2011 free edition    You can file Form 1040. Turbotax 2011 free edition If you have taxable income of less than $100,000, you may be able to file Form 1040A. Turbotax 2011 free edition If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Turbotax 2011 free edition If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Turbotax 2011 free edition Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Turbotax 2011 free edition 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. Turbotax 2011 free edition On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Turbotax 2011 free edition You can file a joint return even if one of you had no income or deductions. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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). Turbotax 2011 free edition You can choose the method that gives the two of you the lower combined tax. Turbotax 2011 free edition How to file. Turbotax 2011 free edition    If you file as married filing jointly, you can use Form 1040. Turbotax 2011 free edition If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Turbotax 2011 free edition 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. Turbotax 2011 free edition If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Turbotax 2011 free edition Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Turbotax 2011 free edition Spouse died. Turbotax 2011 free edition    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. Turbotax 2011 free edition See Spouse died during the year , under Married persons, earlier. Turbotax 2011 free edition   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. Turbotax 2011 free edition Divorced persons. Turbotax 2011 free edition    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. Turbotax 2011 free edition Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Turbotax 2011 free edition Accounting period. Turbotax 2011 free edition    Both of you must use the same accounting period, but you can use different accounting methods. Turbotax 2011 free edition Joint responsibility. Turbotax 2011 free edition    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Turbotax 2011 free edition This means that if one spouse does not pay the tax due, the other may have to. Turbotax 2011 free edition Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Turbotax 2011 free edition One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Turbotax 2011 free edition   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. Turbotax 2011 free edition Divorced taxpayer. Turbotax 2011 free edition    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Turbotax 2011 free edition 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. Turbotax 2011 free edition Relief from joint responsibility. Turbotax 2011 free edition    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. Turbotax 2011 free edition You can ask for relief no matter how small the liability. Turbotax 2011 free edition   There are three types of relief available. Turbotax 2011 free edition Innocent spouse relief. Turbotax 2011 free edition 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). Turbotax 2011 free edition Equitable relief. Turbotax 2011 free edition    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Turbotax 2011 free edition Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Turbotax 2011 free edition Signing a joint return. Turbotax 2011 free edition    For a return to be considered a joint return, both spouses generally must sign the return. Turbotax 2011 free edition Spouse died before signing. Turbotax 2011 free edition    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Turbotax 2011 free edition 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. Turbotax 2011 free edition Spouse away from home. Turbotax 2011 free edition    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. Turbotax 2011 free edition Injury or disease prevents signing. Turbotax 2011 free edition    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). Turbotax 2011 free edition ” Be sure to also sign in the space provided for your signature. Turbotax 2011 free edition Attach a dated statement, signed by you, to the return. Turbotax 2011 free edition 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. Turbotax 2011 free edition Signing as guardian of spouse. Turbotax 2011 free edition    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Turbotax 2011 free edition Spouse in combat zone. Turbotax 2011 free edition    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. Turbotax 2011 free edition Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Turbotax 2011 free edition 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. Turbotax 2011 free edition Other reasons spouse cannot sign. Turbotax 2011 free edition    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). Turbotax 2011 free edition Attach the power of attorney (or a copy of it) to your tax return. Turbotax 2011 free edition You can use Form 2848. Turbotax 2011 free edition Nonresident alien or dual-status alien. Turbotax 2011 free edition    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Turbotax 2011 free edition However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Turbotax 2011 free edition If you do file a joint return, you and your spouse are both treated as U. Turbotax 2011 free edition S. Turbotax 2011 free edition residents for the entire tax year. Turbotax 2011 free edition See chapter 1 of Publication 519. Turbotax 2011 free edition Married Filing Separately You can choose married filing separately as your filing status if you are married. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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 ). Turbotax 2011 free edition This can apply to you even if you are not divorced or legally separated. Turbotax 2011 free edition 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. Turbotax 2011 free edition The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Turbotax 2011 free edition See Head of Household , later, for more information. Turbotax 2011 free edition 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. Turbotax 2011 free edition However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Turbotax 2011 free edition This way you can make sure you are using the filing status that results in the lowest combined tax. Turbotax 2011 free edition When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Turbotax 2011 free edition How to file. Turbotax 2011 free edition    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Turbotax 2011 free edition 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. Turbotax 2011 free edition   You can file Form 1040. Turbotax 2011 free edition If your taxable income is less than $100,000, you may be able to file Form 1040A. Turbotax 2011 free edition Select this filing status by checking the box on line 3 of either form. Turbotax 2011 free edition Enter your spouse's full name and SSN or ITIN in the spaces provided. Turbotax 2011 free edition 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. Turbotax 2011 free edition Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Turbotax 2011 free edition Special Rules If you choose married filing separately as your filing status, the following special rules apply. Turbotax 2011 free edition Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Turbotax 2011 free edition Your tax rate generally is higher than on a joint return. Turbotax 2011 free edition Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Turbotax 2011 free edition 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). Turbotax 2011 free edition 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. Turbotax 2011 free edition See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Turbotax 2011 free edition You cannot take the earned income credit. Turbotax 2011 free edition You cannot take the exclusion or credit for adoption expenses in most cases. Turbotax 2011 free edition 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. Turbotax 2011 free edition You cannot exclude any interest income from qualified U. Turbotax 2011 free edition S. Turbotax 2011 free edition savings bonds you used for higher education expenses. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Turbotax 2011 free edition If your spouse itemizes deductions, you cannot claim the standard deduction. Turbotax 2011 free edition If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Turbotax 2011 free edition Adjusted gross income (AGI) limits. Turbotax 2011 free edition    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. Turbotax 2011 free edition Individual retirement arrangements (IRAs). Turbotax 2011 free edition    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. Turbotax 2011 free edition Your deduction is reduced or eliminated if your income is more than a certain amount. Turbotax 2011 free edition This amount is much lower for married individuals who file separately and lived together at any time during the year. Turbotax 2011 free edition For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Turbotax 2011 free edition Rental activity losses. Turbotax 2011 free edition    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. Turbotax 2011 free edition This is called a special allowance. Turbotax 2011 free edition However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Turbotax 2011 free edition 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. Turbotax 2011 free edition See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Turbotax 2011 free edition Community property states. Turbotax 2011 free edition    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. Turbotax 2011 free edition See Publication 555, Community Property. Turbotax 2011 free edition 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. Turbotax 2011 free edition You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Turbotax 2011 free edition This does not include any extensions. Turbotax 2011 free edition A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Turbotax 2011 free edition 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. Turbotax 2011 free edition Exception. Turbotax 2011 free edition    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Turbotax 2011 free edition The personal representative has 1 year from the due date (including extensions) of the return to make the change. Turbotax 2011 free edition See Publication 559 for more information on filing income tax returns for a decedent. Turbotax 2011 free edition Head of Household You may be able to file as head of household if you meet all the following requirements. Turbotax 2011 free edition You are unmarried or considered unmarried on the last day of the year. Turbotax 2011 free edition See Marital Status , earlier, and Considered Unmarried , later. Turbotax 2011 free edition You paid more than half the cost of keeping up a home for the year. Turbotax 2011 free edition A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Turbotax 2011 free edition However, if the qualifying person is your dependent parent, he or she does not have to live with you. Turbotax 2011 free edition See Special rule for parent , later, under Qualifying Person. Turbotax 2011 free edition 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. Turbotax 2011 free edition You will also receive a higher standard deduction than if you file as single or married filing separately. Turbotax 2011 free edition How to file. Turbotax 2011 free edition    If you file as head of household, you can use Form 1040. Turbotax 2011 free edition If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Turbotax 2011 free edition Indicate your choice of this filing status by checking the box on line 4 of either form. Turbotax 2011 free edition Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Turbotax 2011 free edition Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Turbotax 2011 free edition You are considered unmarried on the last day of the tax year if you meet all the following tests. Turbotax 2011 free edition You file a separate return (defined earlier under Joint Return After Separate Returns ). Turbotax 2011 free edition You paid more than half the cost of keeping up your home for the tax year. Turbotax 2011 free edition Your spouse did not live in your home during the last 6 months of the tax year. Turbotax 2011 free edition Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Turbotax 2011 free edition See Temporary absences , later. Turbotax 2011 free edition Your home was the main home of your child, stepchild, or foster child for more than half the year. Turbotax 2011 free edition (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Turbotax 2011 free edition ) You must be able to claim an exemption for the child. Turbotax 2011 free edition 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. Turbotax 2011 free edition The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Turbotax 2011 free edition 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. Turbotax 2011 free edition See Publication 555 for more information. Turbotax 2011 free edition Nonresident alien spouse. Turbotax 2011 free edition    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. Turbotax 2011 free edition However, your spouse is not a qualifying person for head of household purposes. Turbotax 2011 free edition You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Turbotax 2011 free edition Choice to treat spouse as resident. Turbotax 2011 free edition    You are considered married if you choose to treat your spouse as a resident alien. Turbotax 2011 free edition See chapter 1 of Publication 519. Turbotax 2011 free edition 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. Turbotax 2011 free edition You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Turbotax 2011 free edition Worksheet 1. Turbotax 2011 free edition 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. Turbotax 2011 free edition Costs you include. Turbotax 2011 free edition    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. Turbotax 2011 free edition   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. Turbotax 2011 free edition However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Turbotax 2011 free edition Costs you do not include. Turbotax 2011 free edition    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Turbotax 2011 free edition 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. Turbotax 2011 free edition Qualifying Person See Table 4 to see who is a qualifying person. Turbotax 2011 free edition Any person not described in Table 4 is not a qualifying person. Turbotax 2011 free edition Example 1—child. Turbotax 2011 free edition Your unmarried son lived with you all year and was 18 years old at the end of the year. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition Example 2—child who is not qualifying person. Turbotax 2011 free edition 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. Turbotax 2011 free edition Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Turbotax 2011 free edition Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Turbotax 2011 free edition As a result, he is not your qualifying person for head of household purposes. Turbotax 2011 free edition Example 3—girlfriend. Turbotax 2011 free edition Your girlfriend lived with you all year. Turbotax 2011 free edition 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 . Turbotax 2011 free edition See Table 4. Turbotax 2011 free edition Example 4—girlfriend's child. Turbotax 2011 free edition The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Turbotax 2011 free edition 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). Turbotax 2011 free edition As a result, he is not your qualifying person for head of household purposes. Turbotax 2011 free edition Home of qualifying person. Turbotax 2011 free edition    Generally, the qualifying person must live with you for more than half of the year. Turbotax 2011 free edition Special rule for parent. Turbotax 2011 free edition    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. Turbotax 2011 free edition However, you must be able to claim an exemption for your father or mother. Turbotax 2011 free edition 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. Turbotax 2011 free edition   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. Turbotax 2011 free edition Death or birth. Turbotax 2011 free edition    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. Turbotax 2011 free edition To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Turbotax 2011 free edition Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Turbotax 2011 free edition 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. Turbotax 2011 free edition Example. Turbotax 2011 free edition You are unmarried. Turbotax 2011 free edition Your mother, for whom you can claim an exemption, lived in an apartment by herself. Turbotax 2011 free edition She died on September 2. Turbotax 2011 free edition The cost of the upkeep of her apartment for the year until her death was $6,000. Turbotax 2011 free edition You paid $4,000 and your brother paid $2,000. Turbotax 2011 free edition Your brother made no other payments towards your mother's support. Turbotax 2011 free edition Your mother had no income. Turbotax 2011 free edition 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. Turbotax 2011 free edition Temporary absences. Turbotax 2011 free edition    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. Turbotax 2011 free edition It must be reasonable to assume the absent person will return to the home after the temporary absence. Turbotax 2011 free edition You must continue to keep up the home during the absence. Turbotax 2011 free edition Kidnapped child. Turbotax 2011 free edition    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Turbotax 2011 free edition You can claim head of household filing status if all the following statements are true. Turbotax 2011 free edition 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. Turbotax 2011 free edition In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Turbotax 2011 free edition You would have qualified for head of household filing status if the child had not been kidnapped. Turbotax 2011 free edition   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. Turbotax 2011 free edition 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. Turbotax 2011 free edition The year of death is the last year for which you can file jointly with your deceased spouse. Turbotax 2011 free edition See Married Filing Jointly , earlier. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition The rules for using this filing status are explained in detail here. Turbotax 2011 free edition This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Turbotax 2011 free edition It does not entitle you to file a joint return. Turbotax 2011 free edition How to file. Turbotax 2011 free edition    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Turbotax 2011 free edition If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Turbotax 2011 free edition Check the box on line 5 of either form. Turbotax 2011 free edition Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Turbotax 2011 free edition Table 4. Turbotax 2011 free edition 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. Turbotax 2011 free edition IF the person is your . Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition   AND . Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition   THEN that person is . Turbotax 2011 free edition . Turbotax 2011 free edition . Turbotax 2011 free edition 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. Turbotax 2011 free edition   he or she is married and you can claim an exemption for him or her   a qualifying person. Turbotax 2011 free edition   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2011 free edition 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Turbotax 2011 free edition 6   you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2011 free edition qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Turbotax 2011 free edition   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. Turbotax 2011 free edition   he or she did not live with you more than half the year   not a qualifying person. Turbotax 2011 free edition   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. Turbotax 2011 free edition   you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2011 free edition 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Turbotax 2011 free edition 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 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. Turbotax 2011 free edition 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Turbotax 2011 free edition 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Turbotax 2011 free edition See Multiple Support Agreement . Turbotax 2011 free edition 6 See Special rule for parent . Turbotax 2011 free edition Eligibility rules. Turbotax 2011 free edition    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Turbotax 2011 free edition You were entitled to file a joint return with your spouse for the year your spouse died. Turbotax 2011 free edition It does not matter whether you actually filed a joint return. Turbotax 2011 free edition Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Turbotax 2011 free edition You have a child or stepchild for whom you can claim an exemption. Turbotax 2011 free edition This does not include a foster child. Turbotax 2011 free edition This child lived in your home all year, except for temporary absences. Turbotax 2011 free edition See Temporary absences , earlier, under Head of Household. Turbotax 2011 free edition There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Turbotax 2011 free edition You paid more than half the cost of keeping up a home for the year. Turbotax 2011 free edition See Keeping Up a Home , earlier, under Head of Household. Turbotax 2011 free edition Example. Turbotax 2011 free edition John's wife died in 2011. Turbotax 2011 free edition John has not remarried. Turbotax 2011 free edition 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. Turbotax 2011 free edition For 2011 he was entitled to file a joint return for himself and his deceased wife. Turbotax 2011 free edition For 2012 and 2013, he can file as a qualifying widower with a dependent child. Turbotax 2011 free edition After 2013, he can file as head of household if he qualifies. Turbotax 2011 free edition Death or birth. Turbotax 2011 free edition    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. Turbotax 2011 free edition 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. Turbotax 2011 free edition Kidnapped child. Turbotax 2011 free edition    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. Turbotax 2011 free edition You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Turbotax 2011 free edition 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. Turbotax 2011 free edition In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Turbotax 2011 free edition You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Turbotax 2011 free edition As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Turbotax 2011 free edition Exemptions Exemptions reduce your taxable income. Turbotax 2011 free edition You can deduct $3,900 for each exemption you claim in 2013. Turbotax 2011 free edition If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Turbotax 2011 free edition But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Turbotax 2011 free edition See Phaseout of Exemptions , later. Turbotax 2011 free edition Types of exemptions. Turbotax 2011 free edition    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). Turbotax 2011 free edition While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Turbotax 2011 free edition Dependent cannot claim a personal exemption. Turbotax 2011 free edition    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. Turbotax 2011 free edition How to claim exemptions. Turbotax 2011 free edition    How you claim an exemption on your tax return depends on which form you file. Turbotax 2011 free edition Form 1040EZ filers. Turbotax 2011 free edition    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Turbotax 2011 free edition Form 1040A filers. Turbotax 2011 free edition    If you file Form 1040A, complete lines 6a through 6d. Turbotax 2011 free edition The total number of exemptions you can claim is the total in the box on line 6d. Turbotax 2011 free edition Also complete line 26. Turbotax 2011 free edition Form 1040 filers. Turbotax 2011 free edition    If you file Form 1040, complete lines 6a through 6d. Turbotax 2011 free edition The total number of exemptions you can claim is the total in the box on line 6d. Turbotax 2011 free edition Also complete line 42. Turbotax 2011 free edition If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Turbotax 2011 free edition U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen or resident alien. Turbotax 2011 free edition    If you are a U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen, U. Turbotax 2011 free edition S. Turbotax 2011 free edition resident alien, U. Turbotax 2011 free edition S. Turbotax 2011 free edition national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Turbotax 2011 free edition Nonresident aliens. Turbotax 2011 free edition    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. Turbotax 2011 free edition You cannot claim exemptions for a spouse or dependents. Turbotax 2011 free edition   These restrictions do not apply if you are a nonresident alien married to a U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen or resident alien and have chosen to be treated as a resident of the United States. Turbotax 2011 free edition More information. Turbotax 2011 free edition    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Turbotax 2011 free edition Dual-status taxpayers. Turbotax 2011 free edition    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. Turbotax 2011 free edition Personal Exemptions You are generally allowed one exemption for yourself. Turbotax 2011 free edition If you are married, you may be allowed one exemption for your spouse. Turbotax 2011 free edition These are called personal exemptions. Turbotax 2011 free edition Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Turbotax 2011 free edition 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. Turbotax 2011 free edition Your Spouse's Exemption Your spouse is never considered your dependent. Turbotax 2011 free edition Joint return. Turbotax 2011 free edition    On a joint return, you can claim one exemption for yourself and one for your spouse. Turbotax 2011 free edition Separate return. Turbotax 2011 free edition    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. Turbotax 2011 free edition This is true even if the other taxpayer does not actually claim your spouse as a dependent. Turbotax 2011 free edition 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. Turbotax 2011 free edition S. Turbotax 2011 free edition tax purposes and satisfy the other conditions listed above. Turbotax 2011 free edition Head of household. Turbotax 2011 free edition    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. Turbotax 2011 free edition   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. Turbotax 2011 free edition Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Turbotax 2011 free edition Death of spouse. Turbotax 2011 free edition    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 . Turbotax 2011 free edition 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 . Turbotax 2011 free edition   If you remarried during the year, you cannot take an exemption for your deceased spouse. Turbotax 2011 free edition   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. Turbotax 2011 free edition If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Turbotax 2011 free edition Divorced or separated spouse. Turbotax 2011 free edition    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Turbotax 2011 free edition This rule applies even if you provided all of your former spouse's support. Turbotax 2011 free edition Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Turbotax 2011 free edition You can claim an exemption for a dependent even if your dependent files a return. Turbotax 2011 free edition The term “dependent” means: A qualifying child, or A qualifying relative. Turbotax 2011 free edition The terms “ qualifying child ” and “ qualifying relative ” are defined later. Turbotax 2011 free edition You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Turbotax 2011 free edition Dependent taxpayer test. Turbotax 2011 free edition Joint return test. Turbotax 2011 free edition Citizen or resident test. Turbotax 2011 free edition These three tests are explained in detail later. Turbotax 2011 free edition All the requirements for claiming an exemption for a dependent are summarized in Table 5. Turbotax 2011 free edition Table 5. Turbotax 2011 free edition Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Turbotax 2011 free edition For details, see the rest of this publication. Turbotax 2011 free edition You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Turbotax 2011 free edition   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. Turbotax 2011 free edition   You cannot claim a person as a dependent unless that person is a U. Turbotax 2011 free edition S. Turbotax 2011 free edition citizen, U. Turbotax 2011 free edition S. Turbotax 2011 free edition resident alien, U. Turbotax 2011 free edition S. Turbotax 2011 free edition national, or a resident of Canada or Mexico. Turbotax 2011 free edition 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Turbotax 2011 free edition   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. Turbotax 2011 free edition   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. Turbotax 2011 free edition   The child must have lived with you for more than half of the year. Turbotax 2011 free edition 2  The child must not have provided more than half of his or her own support for the year. Turbotax 2011 free edition   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). Turbotax 2011 free edition  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. Turbotax 2011 free edition 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. Turbotax 2011 free edition The person cannot be your qualifying child or the qualifying child of any other taxpayer. Turbotax 2011 free edition   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). Turbotax 2011 free edition   The person's gross income for the year must be less than $3,900. Turbotax 2011 free edition 3  You must provide more than half of the person's total support for the year. Turbotax 2011 free edition 4  1 There is an exception for certain adopted children. Turbotax 2011 free edition 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. Turbotax 2011 free edition 3 There is an exception if the person is disabled and has income from a sheltered workshop. Turbotax 2011 free edition 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Turbotax 2011 free edition Dependent not allowed a personal exemption. Turbotax 2011 free edition 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. Turbotax 2011 free edition This is true even if you do not claim the dependent's exemption on your return. Turbotax 2011 free edition 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. Turbotax 2011 free edition Housekeepers, maids, or servants. Turbotax 2011 free edition    If these people work for you, you cannot claim exemptions for them. Turbotax 2011 free edition Child tax credit. Turbotax 2011 free edition    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. Turbotax 2011 free edition For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Turbotax 2011 free edition Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Turbotax 2011 free edition Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Turbotax 2011 free edition 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. Turbotax 2011 free edition Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Turbotax 2011 free edition Exception. Turbotax 2011 free edition    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. Turbotax 2011 free edition Example 1—child files joint return. Turbotax 2011 free edition You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Turbotax 2011 free edition He earned $25,000 for the year. Turbotax 2011 free edition The couple files a joint return. Turbotax 2011 free edition You cannot take an exemption for your daughter. Turbotax 2011 free edition Example 2—child files joint return only as claim for refund of withheld tax. Turbotax 2011 free edition Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Turbotax 2011 free edition Neither is required to file a tax return. Turbotax 2011 free edition They do not have a child. Turbotax 2011 free edition Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Turbotax 2011 free edition 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. Turbotax 2011 free edition You can claim exemptions for each of them if all the other tests to do so are met. Turbotax 2011 free edition Example 3—child files joint return to claim American opportunity credit. Turbotax 2011 free edition The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Turbotax 2011 free edition He and his wife are not required to file a tax return. Turbotax 2011 free edition However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Turbotax 2011 free edition 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