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Www hr block 5. Www hr block   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Www hr block Making the election. Www hr block Form 3115. Www hr block Income TaxesAccrual of contested income taxes. Www hr block Employment Taxes Other TaxesAdditional Medicare Tax. Www hr block What's New Additional Medicare Tax. Www hr block  Beginning in 2013, you must withhold a 0. Www hr block 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www hr block Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Www hr block See Employment Taxes , and Self-employment tax , later. Www hr block Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Www hr block You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Www hr block Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Www hr block When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Www hr block This applies whether you use the cash method or an accrual method of accounting. Www hr block Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Www hr block You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Www hr block Limit on accrual of taxes. Www hr block   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Www hr block However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Www hr block Example. Www hr block Your state imposes a tax on personal property used in a trade or business conducted in the state. Www hr block This tax is assessed and becomes a lien as of July 1 (accrual date). Www hr block In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Www hr block Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Www hr block You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Www hr block Uniform capitalization rules. Www hr block   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Www hr block They also apply to certain taxpayers who acquire property for resale. Www hr block Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Www hr block For more information, see chapter 1. Www hr block Carrying charges. Www hr block   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Www hr block You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Www hr block For more information, see chapter 7. Www hr block Refunds of taxes. Www hr block   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Www hr block For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Www hr block    You must include in income any interest you receive on tax refunds. Www hr block Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Www hr block The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Www hr block Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Www hr block See Taxes for local benefits , later. Www hr block If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Www hr block However, you can elect to ratably accrue the taxes during the year. Www hr block See Electing to ratably accrue , later. Www hr block Taxes for local benefits. Www hr block   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Www hr block These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Www hr block You should increase the basis of your property by the amount of the assessment. Www hr block   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Www hr block If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Www hr block Example. Www hr block To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Www hr block The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Www hr block The city is paying the principal and interest with the annual payments made by the property owners. Www hr block The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Www hr block The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Www hr block Charges for services. Www hr block   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Www hr block Purchase or sale of real estate. Www hr block   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Www hr block   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Www hr block Treat the seller as paying the taxes up to but not including the date of sale. Www hr block Treat the buyer as paying the taxes beginning with the date of sale. Www hr block You can usually find this information on the settlement statement you received at closing. Www hr block   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Www hr block Example. Www hr block Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Www hr block He has not elected to ratably accrue property taxes. Www hr block November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Www hr block He sold the property on June 30, 2013. Www hr block Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Www hr block He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Www hr block Electing to ratably accrue. Www hr block   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Www hr block Example. Www hr block Juan Sanchez is a calendar year taxpayer who uses an accrual method. Www hr block His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Www hr block July 1 is the assessment and lien date. Www hr block If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Www hr block Separate elections. Www hr block   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Www hr block Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Www hr block See Form 3115 , later. Www hr block Making the election. Www hr block   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Www hr block The statement should show all the following items. Www hr block The trades or businesses to which the election applies and the accounting method or methods used. Www hr block The period to which the taxes relate. Www hr block The computation of the real estate tax deduction for that first year. Www hr block   Generally, you must file your return by the due date (including extensions). Www hr block However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Www hr block Attach the statement to the amended return and write “Filed pursuant to section 301. Www hr block 9100-2” on the statement. Www hr block File the amended return at the same address where you filed the original return. Www hr block Form 3115. Www hr block    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Www hr block For more information, including applicable time frames for filing, see the Instructions for Form 3115. Www hr block Note. Www hr block If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Www hr block R. Www hr block B. Www hr block 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Www hr block R. Www hr block B. Www hr block 689, and Revenue Procedure 2012-20, 2012-14 I. Www hr block R. Www hr block B. Www hr block 700, or any successor. Www hr block Revenue Procedure 2011-14 is available at  www. Www hr block irs. Www hr block gov/irb/2011-04IRB/ar08. Www hr block html. Www hr block Income Taxes This section discusses federal, state, local, and foreign income taxes. Www hr block Federal income taxes. Www hr block   You cannot deduct federal income taxes. Www hr block State and local income taxes. Www hr block   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Www hr block An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Www hr block   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Www hr block Accrual of contested income taxes. Www hr block   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Www hr block   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Www hr block You cannot deduct them in the year in which the liability is finally determined. Www hr block    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Www hr block Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Www hr block   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Www hr block You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Www hr block For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Www hr block Foreign income taxes. Www hr block   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Www hr block S. Www hr block possession. Www hr block However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Www hr block S. Www hr block tax under the foreign earned income exclusion or the foreign housing exclusion. Www hr block For information on these exclusions, see Publication 54, Tax Guide for U. Www hr block S. Www hr block Citizens and Resident Aliens Abroad. Www hr block For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Www hr block Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Www hr block Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Www hr block You may also need to pay certain employment taxes from your own funds. Www hr block These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Www hr block Note. Www hr block Additional Medicare Tax is only imposed on the employee. Www hr block There is no employer share of Additional Medicare Tax. Www hr block Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Www hr block You can deduct the employment taxes you must pay from your own funds as taxes. Www hr block Example. Www hr block You pay your employee $18,000 a year. Www hr block However, after you withhold various taxes, your employee receives $14,500. Www hr block You also pay an additional $1,500 in employment taxes. Www hr block You should deduct the full $18,000 as wages. Www hr block You can deduct the $1,500 you pay from your own funds as taxes. Www hr block For more information on employment taxes, see Publication 15 (Circular E). Www hr block Unemployment fund taxes. Www hr block   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Www hr block Deduct these payments as taxes. Www hr block Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Www hr block Excise taxes. Www hr block   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Www hr block However, see Fuel taxes , later. Www hr block   For more information on excise taxes, see Publication 510. Www hr block Franchise taxes. Www hr block   You can deduct corporate franchise taxes as a business expense. Www hr block Fuel taxes. Www hr block   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Www hr block Do not deduct these taxes as a separate item. Www hr block   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Www hr block For more information, see Publication 510. Www hr block Occupational taxes. Www hr block   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Www hr block Personal property tax. Www hr block   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Www hr block Sales tax. Www hr block   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Www hr block If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Www hr block If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Www hr block If the property is depreciable, add the sales tax to the basis for depreciation. Www hr block For more information on basis, see Publication 551. Www hr block    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Www hr block Also, do not include these taxes in gross receipts or sales. Www hr block Self-employment tax. Www hr block   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Www hr block This deduction only affects your income tax. Www hr block It does not affect your net earnings from self-employment or your self-employment tax. Www hr block   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Www hr block   For more information on self-employment tax, see Publication 334. Www hr block Additional Medicare Tax. Www hr block   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Www hr block See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Www hr block Prev  Up  Next   Home   More Online Publications
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Www hr block Index A Abroad, citizens living, filing requirements, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Www hr block , Temporary absences. Www hr block , Temporary absences. Www hr block Accounting periods, joint returns, Accounting period. Www hr block Adopted child, Exception for adopted child. Www hr block , Adopted child. Www hr block , Adopted child. Www hr block Taxpayer identification number, Taxpayer identification numbers for adoptees. Www hr block Age Filing status determination, Age. Www hr block Gross income and filing requirements (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Www hr block Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Www hr block (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Www hr block American citizens abroad, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Www hr block Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Www hr block Dependency allotments, Armed Forces dependency allotments. Www hr block GI Bill benefits, Tuition payments and allowances under the GI Bill. Www hr block Military quarters allotments, Tax-exempt military quarters allowances. Www hr block Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Www hr block B Birth of child, Death or birth. Www hr block Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Www hr block S. Www hr block citizen or resident alien. Www hr block , Citizen or Resident Test, Child in Canada or Mexico. Www hr block Capital expenses, Capital expenses. Www hr block Child born alive, Child born alive. Www hr block Child care expenses, Child care expenses. Www hr block Child custody, Custodial parent and noncustodial parent. Www hr block Child support under pre-1985 agreement, Child support under pre-1985 agreement. Www hr block Child tax credit, Child tax credit. Www hr block Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Www hr block , Death or birth. Www hr block Claiming parent, when child is head of household, Special rule for parent. Www hr block Custody of, Custodial parent and noncustodial parent. Www hr block Death of child, Death or birth. Www hr block , Death or birth. Www hr block Dividends of, Unearned income. Www hr block Filing requirements as dependents (Table 2), Table 2. Www hr block 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Www hr block 2013 Filing Requirements for Dependents , Unearned income. Www hr block Kidnapped, Kidnapped child. Www hr block , Kidnapped child. Www hr block Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Www hr block Church employees, filing requirements (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Www hr block S. Www hr block , filing requirements, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Www hr block Community property states, Community property states. Www hr block Cousin, Cousin. Www hr block Custody of child, Custodial parent and noncustodial parent. Www hr block D Death Of child, Death or birth of child. Www hr block Of dependent, Death or birth. Www hr block , Death or birth. Www hr block Of spouse, Spouse died during the year. Www hr block , Spouse died. Www hr block , Spouse died before signing. Www hr block , Death of spouse. Www hr block Decedents, Spouse died during the year. Www hr block , Decedent's final return. Www hr block (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Www hr block Born and died within year, Born and died in 2013. Www hr block Child's earnings, Child's earnings. Www hr block Death of, Death or birth. Www hr block Earned income, Earned income. Www hr block Exemption for, Exemptions for Dependents Filing requirements, Table 2. Www hr block 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Www hr block Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Www hr block Disabled Child, Permanently and totally disabled. Www hr block Dependent, Disabled dependent working at sheltered workshop. Www hr block Divorced parents, Children of divorced or separated parents (or parents who live apart). Www hr block Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Www hr block Filing status, Divorced persons. Www hr block , Divorce and remarriage. Www hr block , Divorced persons. Www hr block Joint returns, responsibility for, Divorced taxpayer. Www hr block Personal exemption, Divorced or separated spouse. Www hr block Domestic help, no exemption for, Housekeepers, maids, or servants. Www hr block Dual-status taxpayers Exemptions, Dual-status taxpayers. Www hr block Joint returns not available, Nonresident alien or dual-status alien. Www hr block E Earned income Defined for purposes of standard deduction, Earned income defined. Www hr block Dependent filing requirements (Table 2), Table 2. Www hr block 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Www hr block Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Www hr block Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Www hr block Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Www hr block Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Www hr block Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Www hr block Determination of, Filing status. Www hr block , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Www hr block , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Www hr block ). Www hr block Foreign employment, filing requirements, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Www hr block Form 1040 Personal exemption, Form 1040 filers. Www hr block Social security numbers, Social Security Numbers for Dependents Use of, How to file. Www hr block , How to file. Www hr block , How to file. Www hr block Form 1040A Personal exemption, Form 1040A filers. Www hr block Social security numbers, Social Security Numbers for Dependents Use of, How to file. Www hr block , How to file. Www hr block , How to file. Www hr block Form 1040EZ Personal exemption, Form 1040EZ filers. Www hr block Use of, How to file. Www hr block , How to file. Www hr block Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Www hr block Standard deduction, change to itemized deductions, Changing your mind. Www hr block Form 1099-B, Form 1099-B received. Www hr block Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Www hr block Form 8857, innocent spouse relief, Relief from joint responsibility. Www hr block Form SS-5, social security number request, No SSN. Www hr block Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Www hr block Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Www hr block Foster care payments and expenses, Foster care payments and expenses. Www hr block , Foster care. Www hr block Foster child, Foster child. Www hr block , Foster care payments and expenses. Www hr block , Foster child. Www hr block , Foster care. Www hr block Free tax services, Free help with your tax return. Www hr block Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Www hr block Gross income Defined, Gross income. Www hr block Filing requirements (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Www hr block 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Www hr block Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Www hr block Exemption for spouse, Head of household. Www hr block Filing requirements (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Www hr block Help (see Tax help) Home Aged, home for, Home for the aged. Www hr block Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Www hr block I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Www hr block Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Www hr block Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Www hr block Innocent spouse relief, Relief from joint responsibility. Www hr block Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Www hr block IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Www hr block Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Www hr block When to itemize, When to itemize. Www hr block ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Www hr block J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Www hr block Dependents on, Joint return. Www hr block Personal exemption, Joint return. Www hr block K Kidnapped children Qualifying child, Kidnapped child. Www hr block Qualifying relative, Kidnapped child. Www hr block Widow(er) with dependent child, Death or birth. Www hr block L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Www hr block Local law violated, Local law violated. Www hr block Lodging, Lodging. Www hr block Losses, rental real estate, Rental activity losses. Www hr block M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Www hr block Exemption for spouse, Separate return. Www hr block Itemized deductions, Married persons who filed separate returns. Www hr block Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Www hr block Filing status, Married persons. Www hr block Medical insurance premiums, Medical insurance premiums. Www hr block Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Www hr block S. Www hr block citizen or resident alien. Www hr block , Citizen or Resident Test, Child in Canada or Mexico. Www hr block Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Www hr block S. Www hr block national. Www hr block Nonresident aliens, Nonresident aliens. Www hr block Dependents, Taxpayer identification numbers for aliens. Www hr block Exemptions, Nonresident aliens. Www hr block Joint return, Nonresident alien or dual-status alien. Www hr block Spouse, Nonresident alien spouse. Www hr block Taxpayer identification number, Taxpayer identification numbers for aliens. Www hr block O Overseas taxpayers, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Www hr block Parents who never married, Parents who never married. Www hr block Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Www hr block Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Www hr block Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Www hr block Rental losses, Rental activity losses. Www hr block Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Www hr block Scholarships, Earned income. Www hr block , Scholarships. Www hr block , Gross income defined. Www hr block , Do Not Include in Total Support , Earned income defined. Www hr block Self-employed persons Filing requirements (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Www hr block Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Www hr block Separated taxpayers Filing status, Considered married. Www hr block , Married persons living apart. Www hr block Living apart but not legally separated, Considered married. Www hr block Personal exemption, Divorced or separated spouse. Www hr block Signatures, joint returns, Signing a joint return. Www hr block Single taxpayers Filing status, Unmarried persons. Www hr block , Single Gross income filing requirements (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Www hr block Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Www hr block Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Www hr block , Spouse died before signing. Www hr block , Death of spouse. Www hr block Dual-status alien spouse, Nonresident alien or dual-status alien. Www hr block Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Www hr block Nonresident alien, Nonresident alien spouse. Www hr block Signing joint returns, Signing a joint return. Www hr block Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Www hr block Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Www hr block Stillborn child, Stillborn child. Www hr block Students Defined, Student defined. Www hr block Foreign, Foreign students' place of residence. Www hr block Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Www hr block Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Www hr block , Death or birth. Www hr block T Tables and figures, Keeping Up a Home, Worksheet 2. Www hr block Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Www hr block 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Www hr block 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Www hr block Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Www hr block , Temporary absences. Www hr block Tiebreaker rules, Tiebreaker rules. Www hr block Tips, reporting of (Table 3), Table 3. Www hr block Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Www hr block U U. Www hr block S. Www hr block citizen or resident, Citizen or Resident Test U. Www hr block S. Www hr block citizens filing abroad, filing requirements Filing requirements, U. Www hr block S. Www hr block Citizens or Resident Aliens Living Abroad U. Www hr block S. Www hr block national, U. Www hr block S. Www hr block national. Www hr block U. Www hr block S. Www hr block possessions, income from, Individuals With Income From U. Www hr block S. Www hr block Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Www hr block ). Www hr block What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Www hr block Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Www hr block Worksheet for Determining Support Prev  Up     Home   More Online Publications