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1040 Ez Forms For 2012

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1040 ez forms for 2012 Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. 1040 ez forms for 2012 Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. 1040 ez forms for 2012 Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. 1040 ez forms for 2012 The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. 1040 ez forms for 2012 Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. 1040 ez forms for 2012 The Katrina covered disaster area covers the following areas in four states. 1040 ez forms for 2012 Alabama. 1040 ez forms for 2012   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. 1040 ez forms for 2012 Florida. 1040 ez forms for 2012   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. 1040 ez forms for 2012 Louisiana. 1040 ez forms for 2012   All parishes. 1040 ez forms for 2012 Mississippi. 1040 ez forms for 2012   All counties. 1040 ez forms for 2012 Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040 ez forms for 2012 The GO Zone covers the following areas in three states. 1040 ez forms for 2012 Alabama. 1040 ez forms for 2012   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. 1040 ez forms for 2012 Louisiana. 1040 ez forms for 2012   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. 1040 ez forms for 2012 Bernard, St. 1040 ez forms for 2012 Charles, St. 1040 ez forms for 2012 Helena, St. 1040 ez forms for 2012 James, St. 1040 ez forms for 2012 John the Baptist, St. 1040 ez forms for 2012 Martin, St. 1040 ez forms for 2012 Mary, St. 1040 ez forms for 2012 Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. 1040 ez forms for 2012 Mississippi. 1040 ez forms for 2012   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. 1040 ez forms for 2012 Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. 1040 ez forms for 2012 This area covers the entire states of Louisiana and Texas. 1040 ez forms for 2012 Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040 ez forms for 2012 The Rita GO Zone covers the following areas in two states. 1040 ez forms for 2012 Louisiana. 1040 ez forms for 2012   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. 1040 ez forms for 2012 Landry, St. 1040 ez forms for 2012 Martin, St. 1040 ez forms for 2012 Mary, St. 1040 ez forms for 2012 Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. 1040 ez forms for 2012 Texas. 1040 ez forms for 2012   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. 1040 ez forms for 2012 Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. 1040 ez forms for 2012 The Hurricane Wilma disaster area covers the entire state of Florida. 1040 ez forms for 2012 Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. 1040 ez forms for 2012 The Wilma covered disaster area covers the following counties. 1040 ez forms for 2012 Florida. 1040 ez forms for 2012   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. 1040 ez forms for 2012 Lucie, and Sarasota. 1040 ez forms for 2012 Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040 ez forms for 2012 The Wilma GO Zone covers the following counties. 1040 ez forms for 2012 Florida. 1040 ez forms for 2012   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. 1040 ez forms for 2012 Lucie. 1040 ez forms for 2012 Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. 1040 ez forms for 2012 The extension applies to deadlines (either an original or extended due date) that occur during the following periods. 1040 ez forms for 2012 After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. 1040 ez forms for 2012 After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. 1040 ez forms for 2012 After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. 1040 ez forms for 2012 Affected taxpayer. 1040 ez forms for 2012   The following taxpayers are eligible for the extension. 1040 ez forms for 2012 Any individual whose main home is located in a covered disaster area. 1040 ez forms for 2012 Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. 1040 ez forms for 2012 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. 1040 ez forms for 2012 The main home or principal place of business does not have to be located in the covered area. 1040 ez forms for 2012 Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. 1040 ez forms for 2012 Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. 1040 ez forms for 2012 Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. 1040 ez forms for 2012 However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. 1040 ez forms for 2012 The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. 1040 ez forms for 2012   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. 1040 ez forms for 2012 Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. 1040 ez forms for 2012 Acts extended. 1040 ez forms for 2012   Deadlines for performing the following acts are extended. 1040 ez forms for 2012 Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. 1040 ez forms for 2012 Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. 1040 ez forms for 2012 This includes making estimated tax payments. 1040 ez forms for 2012 Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. 1040 ez forms for 2012 Filing certain petitions with the Tax Court. 1040 ez forms for 2012 Filing a claim for credit or refund of any tax. 1040 ez forms for 2012 Bringing suit upon a claim for credit or refund. 1040 ez forms for 2012 Certain other acts described in Revenue Procedure 2005-27. 1040 ez forms for 2012 You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. 1040 ez forms for 2012 irs. 1040 ez forms for 2012 gov/pub/irs-irbs/irb05-20. 1040 ez forms for 2012 pdf. 1040 ez forms for 2012 Forgiveness of interest and penalties. 1040 ez forms for 2012   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. 1040 ez forms for 2012 Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. 1040 ez forms for 2012   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. 1040 ez forms for 2012 A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. 1040 ez forms for 2012   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 1040 ez forms for 2012 You can carry over any contributions you are not able to deduct for 2005 because of this limit. 1040 ez forms for 2012 In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. 1040 ez forms for 2012 Exception. 1040 ez forms for 2012   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. 1040 ez forms for 2012 Corporations. 1040 ez forms for 2012   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. 1040 ez forms for 2012 The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. 1040 ez forms for 2012 Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. 1040 ez forms for 2012 Partners and shareholders. 1040 ez forms for 2012   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. 1040 ez forms for 2012 More information. 1040 ez forms for 2012   For more information, see Publication 526 or Publication 542, Corporations. 1040 ez forms for 2012 Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 1040 ez forms for 2012 Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. 1040 ez forms for 2012 29 cents per mile for the period August 25 through August 31, 2005. 1040 ez forms for 2012 34 cents per mile for the period September 1 through December 31, 2005. 1040 ez forms for 2012 32 cents per mile for the period January 1 through December 31, 2006. 1040 ez forms for 2012 Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. 1040 ez forms for 2012 You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. 1040 ez forms for 2012 You must keep records of miles driven, time, place (or use), and purpose of the mileage. 1040 ez forms for 2012 The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 1040 ez forms for 2012 40. 1040 ez forms for 2012 5 cents per mile for the period August 25 through August 31, 2005. 1040 ez forms for 2012 48. 1040 ez forms for 2012 5 cents per mile for the period September 1 through December 31, 2005. 1040 ez forms for 2012 44. 1040 ez forms for 2012 5 cents per mile for the period January 1 through December 31, 2006. 1040 ez forms for 2012 Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. 1040 ez forms for 2012 “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. 1040 ez forms for 2012 The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. 1040 ez forms for 2012 The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. 1040 ez forms for 2012 For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). 1040 ez forms for 2012 For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). 1040 ez forms for 2012 Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 1040 ez forms for 2012 . 1040 ez forms for 2012 The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. 1040 ez forms for 2012 The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. 1040 ez forms for 2012 Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 For more information, see Publication 547. 1040 ez forms for 2012 Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. 1040 ez forms for 2012 Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. 1040 ez forms for 2012 Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. 1040 ez forms for 2012 Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. 1040 ez forms for 2012 Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. 1040 ez forms for 2012 Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. 1040 ez forms for 2012   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. 1040 ez forms for 2012 However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. 1040 ez forms for 2012 Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. 1040 ez forms for 2012 If you make this election, use the following additional instructions to complete your forms. 1040 ez forms for 2012   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. 1040 ez forms for 2012 They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. 1040 ez forms for 2012   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. 1040 ez forms for 2012 The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. 1040 ez forms for 2012 The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. 1040 ez forms for 2012 If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. 1040 ez forms for 2012 If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. 1040 ez forms for 2012 , Time limit for making election. 1040 ez forms for 2012   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. 1040 ez forms for 2012 The due date (without extensions) for filing your 2005 income tax return. 1040 ez forms for 2012 The due date (with extensions) for filing your 2004 income tax return. 1040 ez forms for 2012 Example. 1040 ez forms for 2012 If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. 1040 ez forms for 2012 Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 1040 ez forms for 2012 Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 1040 ez forms for 2012 However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. 1040 ez forms for 2012 For more information, see the Instructions for Form 4684. 1040 ez forms for 2012 Net Operating Losses Qualified GO Zone loss. 1040 ez forms for 2012   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040 ez forms for 2012 However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. 1040 ez forms for 2012 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040 ez forms for 2012   A qualified GO Zone loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. 1040 ez forms for 2012 Qualified GO Zone casualty loss. 1040 ez forms for 2012   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. 1040 ez forms for 2012 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. 1040 ez forms for 2012 Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. 1040 ez forms for 2012 5-year NOL carryback of certain timber losses. 1040 ez forms for 2012   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. 1040 ez forms for 2012 You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. 1040 ez forms for 2012 August 27, 2005, if any portion of the property is located in the GO Zone. 1040 ez forms for 2012 September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 1040 ez forms for 2012 October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). 1040 ez forms for 2012   These rules will not apply after 2006. 1040 ez forms for 2012   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. 1040 ez forms for 2012 More information. 1040 ez forms for 2012   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 1040 ez forms for 2012 IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 Definitions Qualified hurricane distribution. 1040 ez forms for 2012   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. 1040 ez forms for 2012 The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. 1040 ez forms for 2012 Your main home was located in a hurricane disaster area listed below on the date shown for that area. 1040 ez forms for 2012 August 28, 2005, for the Hurricane Katrina disaster area. 1040 ez forms for 2012 September 23, 2005, for the Hurricane Rita disaster area. 1040 ez forms for 2012 October 23, 2005, for the Hurricane Wilma disaster area. 1040 ez forms for 2012 You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. 1040 ez forms for 2012 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 ez forms for 2012   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. 1040 ez forms for 2012   The total of your qualified hurricane distributions from all plans is limited to $100,000. 1040 ez forms for 2012 If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 1040 ez forms for 2012   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. 1040 ez forms for 2012 Eligible retirement plan. 1040 ez forms for 2012   An eligible retirement plan can be any of the following. 1040 ez forms for 2012 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040 ez forms for 2012 A qualified annuity plan. 1040 ez forms for 2012 A tax-sheltered annuity contract. 1040 ez forms for 2012 A governmental section 457 deferred compensation plan. 1040 ez forms for 2012 A traditional, SEP, SIMPLE, or Roth IRA. 1040 ez forms for 2012 Main home. 1040 ez forms for 2012   Generally, your main home is the home where you live most of the time. 1040 ez forms for 2012 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040 ez forms for 2012 Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. 1040 ez forms for 2012 However, if you elect, you can include the entire distribution in your income in the year it was received. 1040 ez forms for 2012 Qualified hurricane distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 1040 ez forms for 2012 However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. 1040 ez forms for 2012 For more information, see Form 8915. 1040 ez forms for 2012 Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1040 ez forms for 2012 Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. 1040 ez forms for 2012 However, see Exceptions below for qualified hurricane distributions you cannot repay. 1040 ez forms for 2012 You have three years from the day after the date you received the distribution to make a repayment. 1040 ez forms for 2012 Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040 ez forms for 2012 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040 ez forms for 2012 See Form 8915 for more information on how to report repayments. 1040 ez forms for 2012 Exceptions. 1040 ez forms for 2012   You cannot repay the following types of distributions. 1040 ez forms for 2012 Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). 1040 ez forms for 2012 Required minimum distributions. 1040 ez forms for 2012 Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 1040 ez forms for 2012 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). 1040 ez forms for 2012 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040 ez forms for 2012 To be a qualified distribution, the distribution must meet all of the following requirements. 1040 ez forms for 2012 The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 1040 ez forms for 2012 The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. 1040 ez forms for 2012 The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. 1040 ez forms for 2012 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040 ez forms for 2012 A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1040 ez forms for 2012 You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. 1040 ez forms for 2012 Loans From Qualified Plans The following benefits are available to qualified individuals. 1040 ez forms for 2012 Increases to the limits for distributions treated as loans from employer plans. 1040 ez forms for 2012 A 1-year suspension for payments due on plan loans. 1040 ez forms for 2012 Qualified individual. 1040 ez forms for 2012   You are a qualified individual if any of the following apply. 1040 ez forms for 2012 Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. 1040 ez forms for 2012 Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. 1040 ez forms for 2012 Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. 1040 ez forms for 2012 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 ez forms for 2012 Limits on plan loans. 1040 ez forms for 2012   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040 ez forms for 2012 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040 ez forms for 2012 The higher limits apply only to loans received during the following period. 1040 ez forms for 2012 If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. 1040 ez forms for 2012 If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. 1040 ez forms for 2012 If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. 1040 ez forms for 2012 One-year suspension of loan payments. 1040 ez forms for 2012   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. 1040 ez forms for 2012 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. 1040 ez forms for 2012 September 23, 2005, if your main home was located in the Hurricane Rita disaster area. 1040 ez forms for 2012 October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. 1040 ez forms for 2012 If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. 1040 ez forms for 2012 Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. 1040 ez forms for 2012 Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. 1040 ez forms for 2012 Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. 1040 ez forms for 2012 Your main home on September 23, 2005, was in the Rita GO Zone. 1040 ez forms for 2012 Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. 1040 ez forms for 2012 Your main home on October 23, 2005, was in the Wilma GO Zone. 1040 ez forms for 2012 Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. 1040 ez forms for 2012 Earned income. 1040 ez forms for 2012    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. 1040 ez forms for 2012 If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. 1040 ez forms for 2012 Joint returns. 1040 ez forms for 2012   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 1040 ez forms for 2012 If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. 1040 ez forms for 2012 Making the election. 1040 ez forms for 2012   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. 1040 ez forms for 2012 However, you can make the election for the additional child tax credit even if you do not take the EIC. 1040 ez forms for 2012   Electing to use your 2004 earned income may increase or decrease your EIC. 1040 ez forms for 2012 Take the following steps to decide whether to make the election. 1040 ez forms for 2012 Figure your 2005 EIC using your 2004 earned income. 1040 ez forms for 2012 Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. 1040 ez forms for 2012 Add the results of (1) and (2). 1040 ez forms for 2012 Figure your 2005 EIC using your 2005 earned income. 1040 ez forms for 2012 Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. 1040 ez forms for 2012 Add the results of (4) and (5). 1040 ez forms for 2012 Compare the results of (3) and (6). 1040 ez forms for 2012 If (3) is larger than (6), it is to your benefit to make the election. 1040 ez forms for 2012 If (3) is equal to or smaller than (6), making the election will not help you. 1040 ez forms for 2012   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 1040 ez forms for 2012   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 1040 ez forms for 2012   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. 1040 ez forms for 2012 When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). 1040 ez forms for 2012 Getting your 2004 tax return information. 1040 ez forms for 2012   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. 1040 ez forms for 2012 You can also get this information by visiting the IRS website at www. 1040 ez forms for 2012 irs. 1040 ez forms for 2012 gov. 1040 ez forms for 2012   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 1040 ez forms for 2012 See Request for Copy or Transcript of Tax Return on page 16. 1040 ez forms for 2012 Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. 1040 ez forms for 2012 The additional exemption amount is claimed on new Form 8914. 1040 ez forms for 2012 The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. 1040 ez forms for 2012 The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). 1040 ez forms for 2012 The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. 1040 ez forms for 2012 If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. 1040 ez forms for 2012 If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. 1040 ez forms for 2012 In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). 1040 ez forms for 2012 To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. 1040 ez forms for 2012 If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 1040 ez forms for 2012 You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 1040 ez forms for 2012 You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 1040 ez forms for 2012 Food, clothing, or personal items consumed or used by the displaced individual. 1040 ez forms for 2012 Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 1040 ez forms for 2012 Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 1040 ez forms for 2012 However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. 1040 ez forms for 2012 Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. 1040 ez forms for 2012 For more information, see Form 8914. 1040 ez forms for 2012 Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. 1040 ez forms for 2012 The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. 1040 ez forms for 2012 The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. 1040 ez forms for 2012 The definition of qualified education expenses for a GOZ student also has been expanded. 1040 ez forms for 2012 In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. 1040 ez forms for 2012 Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040 ez forms for 2012 For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 1040 ez forms for 2012 For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. 1040 ez forms for 2012 The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040 ez forms for 2012 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040 ez forms for 2012 You will need to contact the eligible educational institution for qualified room and board costs. 1040 ez forms for 2012 For more information, see Form 8863. 1040 ez forms for 2012 Recapture of Federal Mortgage Subsidy Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 1040 ez forms for 2012 However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. 1040 ez forms for 2012 This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. 1040 ez forms for 2012 Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. 1040 ez forms for 2012 If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. 1040 ez forms for 2012 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 ez forms for 2012 This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. 1040 ez forms for 2012 You may also have to reduce certain tax attributes by the amount excluded. 1040 ez forms for 2012 For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040 ez forms for 2012 Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 1040 ez forms for 2012 The IRS has exercised this authority as follows. 1040 ez forms for 2012 In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. 1040 ez forms for 2012 You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. 1040 ez forms for 2012 You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. 1040 ez forms for 2012 You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. 1040 ez forms for 2012 Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. 1040 ez forms for 2012 The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 1040 ez forms for 2012 The special allowance applies only for the first year the property is placed in service. 1040 ez forms for 2012 The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 1040 ez forms for 2012 There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040 ez forms for 2012 You can elect not to deduct the special GO Zone depreciation allowance for qualified property. 1040 ez forms for 2012 If you make this election for any property, it applies to all property in the same class placed in service during the year. 1040 ez forms for 2012 Qualified GO Zone property. 1040 ez forms for 2012   Property that qualifies for the special GO Zone depreciation allowance includes the following. 1040 ez forms for 2012 Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1040 ez forms for 2012 Water utility property. 1040 ez forms for 2012 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1040 ez forms for 2012 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040 ez forms for 2012 ) Qualified leasehold improvement property. 1040 ez forms for 2012 Nonresidential real property and residential rental property. 1040 ez forms for 2012   For more information on this property, see Publication 946. 1040 ez forms for 2012 Other tests to be met. 1040 ez forms for 2012   To be qualified GO Zone property, the property must also meet all of the following tests. 1040 ez forms for 2012 You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. 1040 ez forms for 2012 The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). 1040 ez forms for 2012 Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. 1040 ez forms for 2012 The original use of the property in the GO Zone must begin with you after August 27, 2005. 1040 ez forms for 2012 Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. 1040 ez forms for 2012 Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. 1040 ez forms for 2012 Excepted property. 1040 ez forms for 2012   Qualified GO Zone property does not include any of the following. 1040 ez forms for 2012 Property required to be depreciated using the Alternative Depreciation System (ADS). 1040 ez forms for 2012 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 1040 ez forms for 2012 Property for which you are claiming a commercial revitalization deduction. 1040 ez forms for 2012 Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. 1040 ez forms for 2012 Any gambling or animal racing property (as defined below). 1040 ez forms for 2012 Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. 1040 ez forms for 2012   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. 1040 ez forms for 2012 Recapture of special allowance. 1040 ez forms for 2012   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 1040 ez forms for 2012 Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. 1040 ez forms for 2012 Increased dollar limit. 1040 ez forms for 2012   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 1040 ez forms for 2012   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. 1040 ez forms for 2012 Qualified section 179 GO Zone property. 1040 ez forms for 2012   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). 1040 ez forms for 2012 Section 179 property does not include nonresidential real property or residential rental property. 1040 ez forms for 2012 For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 1040 ez forms for 2012 Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. 1040 ez forms for 2012 Hurricane Katrina employee. 1040 ez forms for 2012   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. 1040 ez forms for 2012 Qualified wages. 1040 ez forms for 2012   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. 1040 ez forms for 2012 However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. 1040 ez forms for 2012   For more information, see Form 5884. 1040 ez forms for 2012 Certification requirements. 1040 ez forms for 2012   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. 1040 ez forms for 2012 An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. 1040 ez forms for 2012 The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. 1040 ez forms for 2012 Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. 1040 ez forms for 2012 Instead, the employer should keep these Forms 8850 with the employer's other records. 1040 ez forms for 2012 For more information, see Form 8850 and its instructions. 1040 ez forms for 2012 Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. 1040 ez forms for 2012 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040 ez forms for 2012 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040 ez forms for 2012 Use Form 5884-A to claim the credit. 1040 ez forms for 2012 See the following rules and definitions for each hurricane. 1040 ez forms for 2012 Employers affected by Hurricane Katrina. 1040 ez forms for 2012   The following definitions apply to employers affected by Hurricane Katrina. 1040 ez forms for 2012 Eligible employer. 1040 ez forms for 2012   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. 1040 ez forms for 2012 Eligible employee. 1040 ez forms for 2012   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. 1040 ez forms for 2012 An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. 1040 ez forms for 2012 Employers affected by Hurricane Rita. 1040 ez forms for 2012   The following definitions apply to employers affected by Hurricane Rita. 1040 ez forms for 2012 Eligible employer. 1040 ez forms for 2012   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. 1040 ez forms for 2012 Eligible employee. 1040 ez forms for 2012   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. 1040 ez forms for 2012 An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. 1040 ez forms for 2012 Employers affected by Hurricane Wilma. 1040 ez forms for 2012   The following definitions apply to employers affected by Hurricane Wilma. 1040 ez forms for 2012 Eligible employer. 1040 ez forms for 2012   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. 1040 ez forms for 2012 Eligible employee. 1040 ez forms for 2012   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. 1040 ez forms for 2012 An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. 1040 ez forms for 2012 Qualified wages. 1040 ez forms for 2012   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. 1040 ez forms for 2012 In addition, the wages must have been paid or incurred after the following date. 1040 ez forms for 2012 August 28, 2005, for Hurricane Katrina. 1040 ez forms for 2012 September 23, 2005, for Hurricane Rita. 1040 ez forms for 2012 October 23, 2005, for Hurricane Wilma. 1040 ez forms for 2012    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 1040 ez forms for 2012    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040 ez forms for 2012 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040 ez forms for 2012 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040 ez forms for 2012   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 1040 ez forms for 2012 For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040 ez forms for 2012   Qualified wages do not include the following. 1040 ez forms for 2012 Wages paid to your dependent or a related individual. 1040 ez forms for 2012 See section 51(i)(1). 1040 ez forms for 2012 Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 1040 ez forms for 2012 Wages for services of replacement workers during a strike or lockout. 1040 ez forms for 2012   For more information, see Form 5884-A. 1040 ez forms for 2012 Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. 1040 ez forms for 2012 The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from January 1, 2006, through July 1, 2006. 1040 ez forms for 2012 The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). 1040 ez forms for 2012 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040 ez forms for 2012 The employer must use Form 5884-A to claim the credit. 1040 ez forms for 2012 A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. 1040 ez forms for 2012 The employee cannot be your dependent or a related individual. 1040 ez forms for 2012 See section 51(i)(1). 1040 ez forms for 2012 For more information, see Form 5884-A. 1040 ez forms for 2012 Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. 1040 ez forms for 2012 The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). 1040 ez forms for 2012 However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. 1040 ez forms for 2012 August 27, 2005, if any portion of the property is located in the GO Zone. 1040 ez forms for 2012 September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 1040 ez forms for 2012 October 22, 2005, if any portion of the property is located in the Wilma GO Zone. 1040 ez forms for 2012 The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. 1040 ez forms for 2012 The increase in the limit applies only to costs paid or incurred before 2008. 1040 ez forms for 2012 However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. 1040 ez forms for 2012 For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. 1040 ez forms for 2012 Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1040 ez forms for 2012 Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 1040 ez forms for 2012 Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. 1040 ez forms for 2012 For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 1040 ez forms for 2012 For certified historic structures, the credit percentage is increased from 20% to 26%. 1040 ez forms for 2012 For more information, see Form 3468, Investment Credit. 1040 ez forms for 2012 Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040 ez forms for 2012   You can use Form 4506 to order a copy of your tax return. 1040 ez forms for 2012 Generally, there is a $39. 1040 ez forms for 2012 00 fee for requesting each copy of a tax return. 1040 ez forms for 2012 If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. 1040 ez forms for 2012 Request for transcript of tax return. 1040 ez forms for 2012   You can use Form 4506-T to order a free transcript of your tax return. 1040 ez forms for 2012 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040 ez forms for 2012 You can also call 1-800-829-1040 to order a transcript. 1040 ez forms for 2012 How To Get Tax Help Special IRS assistance. 1040 ez forms for 2012   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. 1040 ez forms for 2012 We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. 1040 ez forms for 2012 Call 1-866-562-5227 Monday through Friday In English-7 a. 1040 ez forms for 2012 m. 1040 ez forms for 2012 to 10 p. 1040 ez forms for 2012 m. 1040 ez forms for 2012 local time In Spanish-8 a. 1040 ez forms for 2012 m. 1040 ez forms for 2012 to 9:30 p. 1040 ez forms for 2012 m. 1040 ez forms for 2012 local time   The IRS website at www. 1040 ez forms for 2012 irs. 1040 ez forms for 2012 gov has notices and other tax relief information. 1040 ez forms for 2012 Check it periodically for any new guidance. 1040 ez forms for 2012 Other help from the IRS. 1040 ez forms for 2012   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 1040 ez forms for 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. 1040 ez forms for 2012 Contacting your Taxpayer Advocate. 1040 ez forms for 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040 ez forms for 2012   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040 ez forms for 2012 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040 ez forms for 2012   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. 1040 ez forms for 2012 Call, write, or fax the Taxpayer Advocate office in your area. 1040 ez forms for 2012 Call 1-800-829-4059 if you are a TTY/TDD user. 1040 ez forms for 2012 Visit www. 1040 ez forms for 2012 irs. 1040 ez forms for 2012 gov/advocate. 1040 ez forms for 2012   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 1040 ez forms for 2012 Free tax services. 1040 ez forms for 2012   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040 ez forms for 2012 It contains a list of free tax publications and an index of tax topics. 1040 ez forms for 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040 ez forms for 2012 Internet. 1040 ez forms for 2012 You can access the IRS website 24 hours a day, 7 days a week, at www. 1040 ez forms for 2012 irs. 1040 ez forms for 2012 gov to: E-file your return. 1040 ez forms for 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040 ez forms for 2012 Check the status of your refund. 1040 ez forms for 2012 Click on Where's My Refund. 1040 ez forms for 2012 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040 ez forms for 2012 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez forms for 2012 Download forms, instructions, and publications. 1040 ez forms for 2012 Order IRS products online. 1040 ez forms for 2012 Research your tax questions online. 1040 ez forms for 2012 Search publications online by topic or keyword. 1040 ez forms for 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. 1040 ez forms for 2012 Figure your withholdin
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1040 ez forms for 2012 2. 1040 ez forms for 2012   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 1040 ez forms for 2012 Divorce and remarriage. 1040 ez forms for 2012 Annulled marriages. 1040 ez forms for 2012 Head of household or qualifying widow(er) with dependent child. 1040 ez forms for 2012 Considered married. 1040 ez forms for 2012 Same-sex marriage. 1040 ez forms for 2012 Spouse died during the year. 1040 ez forms for 2012 Married persons living apart. 1040 ez forms for 2012 Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 1040 ez forms for 2012  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040 ez forms for 2012 See Same-sex marriage under Marital Status, later. 1040 ez forms for 2012 Introduction This chapter helps you determine which filing status to use. 1040 ez forms for 2012 There are five filing statuses. 1040 ez forms for 2012 Single. 1040 ez forms for 2012 Married Filing Jointly. 1040 ez forms for 2012 Married Filing Separately. 1040 ez forms for 2012 Head of Household. 1040 ez forms for 2012 Qualifying Widow(er) With Dependent Child. 1040 ez forms for 2012 If more than one filing status applies to you, choose the one that will give you the lowest tax. 1040 ez forms for 2012 You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 1040 ez forms for 2012 You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 1040 ez forms for 2012 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 1040 ez forms for 2012 S. 1040 ez forms for 2012 Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 1040 ez forms for 2012 Unmarried persons. 1040 ez forms for 2012   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. 1040 ez forms for 2012 State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 1040 ez forms for 2012 Divorced persons. 1040 ez forms for 2012   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 1040 ez forms for 2012 Divorce and remarriage. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Annulled marriages. 1040 ez forms for 2012    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. 1040 ez forms for 2012 You must file Form 1040X, Amended U. 1040 ez forms for 2012 S. 1040 ez forms for 2012 Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 1040 ez forms for 2012 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. 1040 ez forms for 2012 If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 1040 ez forms for 2012 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. 1040 ez forms for 2012 Head of household or qualifying widow(er) with dependent child. 1040 ez forms for 2012   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. 1040 ez forms for 2012 See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 1040 ez forms for 2012 Married persons. 1040 ez forms for 2012   If you are considered married, you and your spouse can file a joint return or separate returns. 1040 ez forms for 2012 Considered married. 1040 ez forms for 2012   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. 1040 ez forms for 2012 You are married and living together as a married couple. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 1040 ez forms for 2012 You are separated under an interlocutory (not final) decree of divorce. 1040 ez forms for 2012 Same-sex marriage. 1040 ez forms for 2012   For federal tax purposes, individuals of the same sex are considered 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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 1040 ez forms for 2012 For more details, see Publication 501. 1040 ez forms for 2012 Spouse died during the year. 1040 ez forms for 2012   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 1040 ez forms for 2012   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 1040 ez forms for 2012 For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 1040 ez forms for 2012   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 1040 ez forms for 2012 Your deceased spouse's filing status is married filing separately for that year. 1040 ez forms for 2012 Married persons living apart. 1040 ez forms for 2012   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. 1040 ez forms for 2012 If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 1040 ez forms for 2012 Also, your tax may be lower, and you may be able to claim the earned income credit. 1040 ez forms for 2012 See Head of Household , later. 1040 ez forms for 2012 Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 1040 ez forms for 2012 To determine your marital status, see Marital Status , earlier. 1040 ez forms for 2012 Widow(er). 1040 ez forms for 2012   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 1040 ez forms for 2012 You may, however, be able to use another filing status that will give you a lower tax. 1040 ez forms for 2012 See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 1040 ez forms for 2012 How to file. 1040 ez forms for 2012   You can file Form 1040. 1040 ez forms for 2012 If you have taxable income of less than $100,000, you may be able to file Form 1040A. 1040 ez forms for 2012 If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 1040 ez forms for 2012 If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 1040 ez forms for 2012 Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 1040 ez forms for 2012 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. 1040 ez forms for 2012 On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 1040 ez forms for 2012 You can file a joint return even if one of you had no income or deductions. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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). 1040 ez forms for 2012 You can choose the method that gives the two of you the lower combined tax. 1040 ez forms for 2012 How to file. 1040 ez forms for 2012   If you file as married filing jointly, you can use Form 1040. 1040 ez forms for 2012 If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 1040 ez forms for 2012 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. 1040 ez forms for 2012 If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 1040 ez forms for 2012 Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 1040 ez forms for 2012 Spouse died. 1040 ez forms for 2012   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. 1040 ez forms for 2012 See Spouse died during the year under Marital Status, earlier, for more information. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Divorced persons. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 1040 ez forms for 2012 Accounting period. 1040 ez forms for 2012   Both of you must use the same accounting period, but you can use different accounting methods. 1040 ez forms for 2012 See Accounting Periods and Accounting Methods in chapter 1. 1040 ez forms for 2012 Joint responsibility. 1040 ez forms for 2012   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 1040 ez forms for 2012 This means that if one spouse does not pay the tax due, the other may have to. 1040 ez forms for 2012 Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 1040 ez forms for 2012 One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Divorced taxpayer. 1040 ez forms for 2012   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Relief from joint responsibility. 1040 ez forms for 2012   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. 1040 ez forms for 2012 You can ask for relief no matter how small the liability. 1040 ez forms for 2012   There are three types of relief available. 1040 ez forms for 2012 Innocent spouse relief. 1040 ez forms for 2012 Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 1040 ez forms for 2012 Equitable relief. 1040 ez forms for 2012    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 1040 ez forms for 2012 Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 1040 ez forms for 2012 Signing a joint return. 1040 ez forms for 2012   For a return to be considered a joint return, both spouses generally must sign the return. 1040 ez forms for 2012 Spouse died before signing. 1040 ez forms for 2012   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 1040 ez forms for 2012 If neither you nor anyone else has yet 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. 1040 ez forms for 2012 Spouse away from home. 1040 ez forms for 2012   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 1040 ez forms for 2012 Injury or disease prevents signing. 1040 ez forms for 2012   If your spouse cannot sign because of disease or injury 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). 1040 ez forms for 2012 ” Be sure to also sign in the space provided for your signature. 1040 ez forms for 2012 Attach a dated statement, signed by you, to the return. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Signing as guardian of spouse. 1040 ez forms for 2012   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 1040 ez forms for 2012 Spouse in combat zone. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Other reasons spouse cannot sign. 1040 ez forms for 2012    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). 1040 ez forms for 2012 Attach the power of attorney (or a copy of it) to your tax return. 1040 ez forms for 2012 You can use Form 2848, Power of Attorney and Declaration of Representative. 1040 ez forms for 2012 Nonresident alien or dual-status alien. 1040 ez forms for 2012   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 1040 ez forms for 2012 However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 1040 ez forms for 2012 S. 1040 ez forms for 2012 citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 1040 ez forms for 2012 If you do file a joint return, you and your spouse are both treated as U. 1040 ez forms for 2012 S. 1040 ez forms for 2012 residents for the entire tax year. 1040 ez forms for 2012 See chapter 1 of Publication 519. 1040 ez forms for 2012 Married Filing Separately You can choose married filing separately as your filing status if you are married. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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 ). 1040 ez forms for 2012 This can apply to you even if you are not divorced or legally separated. 1040 ez forms for 2012 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. 1040 ez forms for 2012 The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 1040 ez forms for 2012 See Head of Household , later, for more information. 1040 ez forms for 2012 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. 1040 ez forms for 2012 However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 1040 ez forms for 2012 This way you can make sure you are using the filing status that results in the lowest combined tax. 1040 ez forms for 2012 When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 1040 ez forms for 2012 How to file. 1040 ez forms for 2012   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You can file Form 1040. 1040 ez forms for 2012 If your taxable income is less than $100,000, you may be able to file Form 1040A. 1040 ez forms for 2012 Select this filing status by checking the box on line 3 of either form. 1040 ez forms for 2012 Enter your spouse's full name and SSN or ITIN in the spaces provided. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 1040 ez forms for 2012 Special Rules If you choose married filing separately as your filing status, the following special rules apply. 1040 ez forms for 2012 Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 1040 ez forms for 2012   Your tax rate generally is higher than on a joint return. 1040 ez forms for 2012 Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 1040 ez forms for 2012 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). 1040 ez forms for 2012 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. 1040 ez forms for 2012 For more information about these expenses, the credit, and the exclusion, see chapter 32. 1040 ez forms for 2012 You cannot take the earned income credit. 1040 ez forms for 2012 You cannot take the exclusion or credit for adoption expenses in most cases. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You cannot exclude any interest income from qualified U. 1040 ez forms for 2012 S. 1040 ez forms for 2012 savings bonds you used for higher education expenses. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 1040 ez forms for 2012 If your spouse itemizes deductions, you cannot claim the standard deduction. 1040 ez forms for 2012 If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 1040 ez forms for 2012 Adjusted gross income (AGI) limits. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Individual retirement arrangements (IRAs). 1040 ez forms for 2012   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. 1040 ez forms for 2012 Your deduction is reduced or eliminated if your income is more than a certain amount. 1040 ez forms for 2012 This amount is much lower for married individuals who file separately and lived together at any time during the year. 1040 ez forms for 2012 For more information, see How Much Can You Deduct in chapter 17. 1040 ez forms for 2012 Rental activity losses. 1040 ez forms for 2012   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. 1040 ez forms for 2012 This is called a special allowance. 1040 ez forms for 2012 However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 1040 ez forms for 2012 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. 1040 ez forms for 2012 See Limits on Rental Losses in chapter 9. 1040 ez forms for 2012 Community property states. 1040 ez forms for 2012   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. 1040 ez forms for 2012 See Publication 555. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 1040 ez forms for 2012 This does not include any extensions. 1040 ez forms for 2012 A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Exception. 1040 ez forms for 2012   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 1040 ez forms for 2012 The personal representative has 1 year from the due date of the return (including extensions) to make the change. 1040 ez forms for 2012 See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 1040 ez forms for 2012 Head of Household You may be able to file as head of household if you meet all the following requirements. 1040 ez forms for 2012 You are unmarried or “considered unmarried” on the last day of the year. 1040 ez forms for 2012 See Marital Status , earlier, and Considered Unmarried , later. 1040 ez forms for 2012 You paid more than half the cost of keeping up a home for the year. 1040 ez forms for 2012 A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 1040 ez forms for 2012 However, if the qualifying person is your dependent parent, he or she does not have to live with you. 1040 ez forms for 2012 See Special rule for parent , later, under Qualifying Person. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You will also receive a higher standard deduction than if you file as single or married filing separately. 1040 ez forms for 2012 Kidnapped child. 1040 ez forms for 2012   A child may qualify you to file as head of household even if the child has been kidnapped. 1040 ez forms for 2012 For more information, see Publication 501. 1040 ez forms for 2012 How to file. 1040 ez forms for 2012   If you file as head of household, you can use Form 1040. 1040 ez forms for 2012 If your taxable income is less than $100,000, you may be able to file Form 1040A. 1040 ez forms for 2012 Indicate your choice of this filing status by checking the box on line 4 of either form. 1040 ez forms for 2012 Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 1040 ez forms for 2012 Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 1040 ez forms for 2012 You are considered unmarried on the last day of the tax year if you meet all the following tests. 1040 ez forms for 2012 You file a separate return (defined earlier under Joint Return After Separate Returns ). 1040 ez forms for 2012 You paid more than half the cost of keeping up your home for the tax year. 1040 ez forms for 2012 Your spouse did not live in your home during the last 6 months of the tax year. 1040 ez forms for 2012 Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 1040 ez forms for 2012 See Temporary absences , under Qualifying Person, later. 1040 ez forms for 2012 Your home was the main home of your child, stepchild, or foster child for more than half the year. 1040 ez forms for 2012 (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 1040 ez forms for 2012 ) You must be able to claim an exemption for the child. 1040 ez forms for 2012 However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 1040 ez forms for 2012 The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 1040 ez forms for 2012 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. 1040 ez forms for 2012 See Publication 555 for more information. 1040 ez forms for 2012 Nonresident alien spouse. 1040 ez forms for 2012   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. 1040 ez forms for 2012 However, your spouse is not a qualifying person for head of household purposes. 1040 ez forms for 2012 You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 1040 ez forms for 2012 Choice to treat spouse as resident. 1040 ez forms for 2012   You are considered married if you choose to treat your spouse as a resident alien. 1040 ez forms for 2012 See Publication 519. 1040 ez forms for 2012 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. 1040 ez forms for 2012 You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 1040 ez forms for 2012 Worksheet 2-1. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Costs you include. 1040 ez forms for 2012   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. 1040 ez forms for 2012   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. 1040 ez forms for 2012 However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 1040 ez forms for 2012 Costs you do not include. 1040 ez forms for 2012   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Qualifying Person See Table 2-1 to see who is a qualifying person. 1040 ez forms for 2012 Any person not described in Table 2-1 is not a qualifying person. 1040 ez forms for 2012 Table 2-1. 1040 ez forms for 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 1040 ez forms for 2012 See the text of this chapter for the other requirements you must meet to claim head of household filing status. 1040 ez forms for 2012 IF the person is your . 1040 ez forms for 2012 . 1040 ez forms for 2012 . 1040 ez forms for 2012   AND . 1040 ez forms for 2012 . 1040 ez forms for 2012 . 1040 ez forms for 2012   THEN that person is . 1040 ez forms for 2012 . 1040 ez forms for 2012 . 1040 ez forms for 2012 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. 1040 ez forms for 2012   he or she is married and you can claim an exemption for him or her   a qualifying person. 1040 ez forms for 2012   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 1040 ez forms for 2012 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 1040 ez forms for 2012 6   you cannot claim an exemption for him or her   not a qualifying person. 1040 ez forms for 2012 qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   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 in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 1040 ez forms for 2012   he or she did not live with you more than half the year   not a qualifying person. 1040 ez forms for 2012   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 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. 1040 ez forms for 2012   you cannot claim an exemption for him or her   not a qualifying person. 1040 ez forms for 2012 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 1040 ez forms for 2012 2The term “qualifying child” is defined in chapter 3. 1040 ez forms for 2012 Note. 1040 ez forms for 2012 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 in chapter 3. 1040 ez forms for 2012 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. 1040 ez forms for 2012 3This 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. 1040 ez forms for 2012 4The term “ qualifying relative ” is defined in chapter 3. 1040 ez forms for 2012 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 1040 ez forms for 2012 See Multiple Support Agreement in chapter 3. 1040 ez forms for 2012 6See Special rule for parent . 1040 ez forms for 2012 Example 1—child. 1040 ez forms for 2012 Your unmarried son lived with you all year and was 18 years old at the end of the year. 1040 ez forms for 2012 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. 1040 ez forms for 2012 As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 1040 ez forms for 2012 Example 2—child who is not qualifying person. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 1040 ez forms for 2012 Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 1040 ez forms for 2012 As a result, he is not your qualifying person for head of household purposes. 1040 ez forms for 2012 Example 3—girlfriend. 1040 ez forms for 2012 Your girlfriend lived with you all year. 1040 ez forms for 2012 Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) 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 in chapter 3. 1040 ez forms for 2012 See Table 2-1. 1040 ez forms for 2012 Example 4—girlfriend's child. 1040 ez forms for 2012 The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 1040 ez forms for 2012 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 in chapter 3). 1040 ez forms for 2012 As a result, he is not your qualifying person for head of household purposes. 1040 ez forms for 2012 Home of qualifying person. 1040 ez forms for 2012   Generally, the qualifying person must live with you for more than half of the year. 1040 ez forms for 2012 Special rule for parent. 1040 ez forms for 2012   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. 1040 ez forms for 2012 However, you must be able to claim an exemption for your father or mother. 1040 ez forms for 2012 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. 1040 ez forms for 2012   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. 1040 ez forms for 2012 Death or birth. 1040 ez forms for 2012   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 1040 ez forms for 2012 If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 1040 ez forms for 2012 If the individual is anyone else, see Publication 501. 1040 ez forms for 2012 Temporary absences. 1040 ez forms for 2012   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. 1040 ez forms for 2012 It must be reasonable to assume the absent person will return to the home after the temporary absence. 1040 ez forms for 2012 You must continue to keep up the home during the absence. 1040 ez forms for 2012 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. 1040 ez forms for 2012 The year of death is the last year for which you can file jointly with your deceased spouse. 1040 ez forms for 2012 See Married Filing Jointly , earlier. 1040 ez forms for 2012 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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 1040 ez forms for 2012 It does not entitle you to file a joint return. 1040 ez forms for 2012 How to file. 1040 ez forms for 2012   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 1040 ez forms for 2012 If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 1040 ez forms for 2012 Check the box on line 5 of either form. 1040 ez forms for 2012 Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 1040 ez forms for 2012 Eligibility rules. 1040 ez forms for 2012   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 1040 ez forms for 2012 You were entitled to file a joint return with your spouse for the year your spouse died. 1040 ez forms for 2012 It does not matter whether you actually filed a joint return. 1040 ez forms for 2012 Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 1040 ez forms for 2012 You have a child or stepchild for whom you can claim an exemption. 1040 ez forms for 2012 This does not include a foster child. 1040 ez forms for 2012 This child lived in your home all year, except for temporary absences. 1040 ez forms for 2012 See Temporary absences , earlier, under Head of Household. 1040 ez forms for 2012 There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 1040 ez forms for 2012 You paid more than half the cost of keeping up a home for the year. 1040 ez forms for 2012 See Keeping Up a Home , earlier, under Head of Household. 1040 ez forms for 2012 Example. 1040 ez forms for 2012 John's wife died in 2011. 1040 ez forms for 2012 John has not remarried. 1040 ez forms for 2012 During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 1040 ez forms for 2012 For 2011 he was entitled to file a joint return for himself and his deceased wife. 1040 ez forms for 2012 For 2012 and 2013, he can file as qualifying widower with a dependent child. 1040 ez forms for 2012 After 2013 he can file as head of household if he qualifies. 1040 ez forms for 2012 Death or birth. 1040 ez forms for 2012    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. 1040 ez forms for 2012 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. 1040 ez forms for 2012 Kidnapped child. 1040 ez forms for 2012   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 1040 ez forms for 2012 See Publication 501. 1040 ez forms for 2012    As mentioned earlier, this filing status is available for only 2 years following 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