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1040 Ez Online

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1040 ez online 1. 1040 ez online   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). 1040 ez online  You can set up and make contributions to an IRA if you receive taxable compensation. 1040 ez online Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. 1040 ez online For more information about IRAs, see Publication 590. 1040 ez online Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. 1040 ez online The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. 1040 ez online Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. 1040 ez online Many types of educational assistance are tax free if they meet the requirements discussed here. 1040 ez online Special rules apply to U. 1040 ez online S. 1040 ez online citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. 1040 ez online For information about these rules, see Publication 54, Tax Guide for U. 1040 ez online S. 1040 ez online Citizens and Resident Aliens Abroad. 1040 ez online Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. 1040 ez online A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. 1040 ez online Amount of scholarship or fellowship. 1040 ez online   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. 1040 ez online This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. 1040 ez online The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. 1040 ez online Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. 1040 ez online Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. 1040 ez online A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. 1040 ez online (But for exceptions, see Payment for services,later. 1040 ez online Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. 1040 ez online Candidate for a degree. 1040 ez online   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. 1040 ez online Eligible educational institution. 1040 ez online   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040 ez online Qualified education expenses. 1040 ez online   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 1040 ez online These items must be required of all students in your course of instruction. 1040 ez online Expenses that do not qualify. 1040 ez online   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 1040 ez online Payment for services. 1040 ez online   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. 1040 ez online This applies even if all candidates for a degree must perform the services to receive the degree. 1040 ez online (See exceptions next. 1040 ez online ) Exceptions. 1040 ez online   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 1040 ez online Example 1. 1040 ez online You received a scholarship of $2,500. 1040 ez online The scholarship was not received under either of the exceptions mentioned above. 1040 ez online As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. 1040 ez online Of the $2,500 scholarship, $1,000 represents payment for teaching. 1040 ez online The provider of your scholarship gives you a Form W-2 showing $1,000 as income. 1040 ez online Your qualified education expenses were at least $1,500. 1040 ez online Assuming that all other conditions are met, $1,500 of your scholarship is tax free. 1040 ez online The $1,000 you received for teaching is taxable. 1040 ez online Example 2. 1040 ez online You are a candidate for a degree at a medical school. 1040 ez online You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. 1040 ez online The terms of your scholarship require you to perform future services. 1040 ez online A substantial penalty applies if you do not comply. 1040 ez online The entire amount of your grant is taxable as payment for services in the year it is received. 1040 ez online Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. 1040 ez online Worksheet 1-1. 1040 ez online    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. 1040 ez online    Worksheet 1-1. 1040 ez online Taxable Scholarship and Fellowship Income 1. 1040 ez online Enter the total amount of any scholarship or fellowship for 2013. 1040 ez online See Amount of scholarship or fellowship, earlier. 1040 ez online 1. 1040 ez online       If you are a degree candidate at an eligible educational institution, go to line 2. 1040 ez online If you are not a degree candidate at an eligible educational institution, stop here. 1040 ez online The entire amount is taxable. 1040 ez online For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. 1040 ez online       2. 1040 ez online Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. 1040 ez online (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. 1040 ez online ) 2. 1040 ez online     3. 1040 ez online Subtract line 2 from line 1 3. 1040 ez online     4. 1040 ez online Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. 1040 ez online     5. 1040 ez online Subtract line 4 from line 3 5. 1040 ez online     6. 1040 ez online Enter the amount of your qualified education expenses 6. 1040 ez online     7. 1040 ez online Enter the smaller of line 5 or line 6. 1040 ez online This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. 1040 ez online     8. 1040 ez online Subtract line 7 from line 5 8. 1040 ez online     9. 1040 ez online Taxable part. 1040 ez online Add lines 2, 4, and 8. 1040 ez online See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. 1040 ez online     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. 1040 ez online You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. 1040 ez online Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. 1040 ez online If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. 1040 ez online If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. 1040 ez online You must report the taxable amount whether or not you received a Form W-2. 1040 ez online If you receive an incorrect Form W-2, ask the payer for a corrected one. 1040 ez online For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. 1040 ez online How To Report How you report any taxable scholarship or fellowship income depends on which return you file. 1040 ez online Form 1040EZ. 1040 ez online   If you file Form 1040EZ, include the taxable amount in the total on line 1. 1040 ez online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. 1040 ez online Form 1040A. 1040 ez online   If you file Form 1040A, include the taxable amount in the total on line 7. 1040 ez online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. 1040 ez online Form 1040. 1040 ez online   If you file Form 1040, include the taxable amount in the total on line 7. 1040 ez online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. 1040 ez online Schedule SE (Form 1040). 1040 ez online   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. 1040 ez online If your net earnings are $400 or more, you must pay self-employment tax. 1040 ez online Use Schedule SE, Self-Employment Tax, to figure this tax. 1040 ez online Form 1040NR. 1040 ez online   If you file Form 1040NR, report the taxable amount on line 12. 1040 ez online Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. 1040 ez online S. 1040 ez online Source Income Subject to Withholding. 1040 ez online See the Instructions for Form 1040NR for more information. 1040 ez online Form 1040NR-EZ. 1040 ez online   If you file Form 1040NR-EZ, report the taxable amount on line 5. 1040 ez online Generally, you must report the amount shown in box 2 of Form(s) 1042-S. 1040 ez online See the Instructions for Form 1040NR-EZ for more information. 1040 ez online Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. 1040 ez online Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. 1040 ez online Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. 1040 ez online They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. 1040 ez online Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. 1040 ez online Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. 1040 ez online Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. 1040 ez online Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. 1040 ez online Do not include these payments as income on your federal tax return. 1040 ez online If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. 1040 ez online This applies only to the part of your VA payments that is required to be used for education expenses. 1040 ez online You may want to visit the Veteran's Administration website at www. 1040 ez online gibill. 1040 ez online va. 1040 ez online gov for specific information about the various VA benefits for education. 1040 ez online Example. 1040 ez online You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. 1040 ez online Neither of these benefits is taxable and you do not report them on your tax return. 1040 ez online You also want to claim an American opportunity credit on your return. 1040 ez online You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). 1040 ez online To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. 1040 ez online You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. 1040 ez online Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. 1040 ez online This is called a “tuition reduction. 1040 ez online ” You do not have to include a qualified tuition reduction in your income. 1040 ez online A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. 1040 ez online You do not have to use the tuition reduction at the eligible educational institution from which you received it. 1040 ez online In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. 1040 ez online The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. 1040 ez online You must include in your income any tuition reduction you receive that is payment for your services. 1040 ez online Eligible educational institution. 1040 ez online   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040 ez online Officers, owners, and highly compensated employees. 1040 ez online   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. 1040 ez online This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. 1040 ez online The group must be defined under a reasonable classification set up by the employer. 1040 ez online The classification must not discriminate in favor of owners, officers, or highly compensated employees. 1040 ez online Payment for services. 1040 ez online   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. 1040 ez online This applies even if all candidates for a degree must perform the services to receive the degree. 1040 ez online (See below for exceptions. 1040 ez online ) Exceptions. 1040 ez online   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 1040 ez online Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. 1040 ez online You are an employee of the eligible educational institution. 1040 ez online You were an employee of the eligible educational institution, but you retired or left on disability. 1040 ez online You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. 1040 ez online You are the dependent child or spouse of an individual described in (1) through (3), above. 1040 ez online Child of deceased parents. 1040 ez online   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. 1040 ez online Child of divorced parents. 1040 ez online   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. 1040 ez online Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. 1040 ez online It is provided by an eligible educational institution. 1040 ez online You are a graduate student who performs teaching or research activities for the educational institution. 1040 ez online You must include in income any other tuition reductions for graduate education that you receive. 1040 ez online How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. 1040 ez online Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 1040 ez online Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Online

1040 ez online 1. 1040 ez online   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 1040 ez online Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 1040 ez online Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 1040 ez online If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 1040 ez online gov and use the Interactive Tax Assistant (ITA). 1040 ez online You can find the ITA by going to IRS. 1040 ez online gov and entering “interactive tax assistant” in the search box. 1040 ez online Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 1040 ez online General Requirements If you are a U. 1040 ez online S. 1040 ez online citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 1040 ez online For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040 ez online If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 1040 ez online S. 1040 ez online citizens. 1040 ez online See Publication 519, U. 1040 ez online S. 1040 ez online Tax Guide for Aliens. 1040 ez online Table 1-1. 1040 ez online 2013 Filing Requirements Chart for Most Taxpayers Note. 1040 ez online You must file a return if your gross income was at least the amount shown in the last column. 1040 ez online IF your filing status is. 1040 ez online . 1040 ez online . 1040 ez online AND at the end of 2013 you were*. 1040 ez online . 1040 ez online . 1040 ez online THEN file a return if your gross income** was at least. 1040 ez online . 1040 ez online . 1040 ez online Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 1040 ez online ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040 ez online It also includes gains, but not losses, reported on Form 8949 or Schedule D. 1040 ez online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040 ez online But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 1040 ez online Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040 ez online If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 1040 ez online *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 1040 ez online Gross income. 1040 ez online   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040 ez online If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 1040 ez online The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 ez online A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 1040 ez online For more information about community property, see Publication 555, Community Property. 1040 ez online   For more information on what to include in gross income, see chapter 2. 1040 ez online Self-employed persons. 1040 ez online    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 1040 ez online   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 1040 ez online Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 1040 ez online See Publication 334, Tax Guide for Small Business, for more information. 1040 ez online Dependents. 1040 ez online   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 1040 ez online See Publication 501. 1040 ez online Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 1040 ez online If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 1040 ez online You also have other duties, such as notifying the IRS that you are acting as the personal representative. 1040 ez online Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 1040 ez online When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 1040 ez online If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 1040 ez online ” For more information, see Publication 559, Survivors, Executors, and Administrators. 1040 ez online Surviving spouse. 1040 ez online   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 1040 ez online After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 1040 ez online For more information about each of these filing statuses, see Publication 501. 1040 ez online   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 1040 ez online You can, however, file a joint return with your new spouse. 1040 ez online In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 1040 ez online The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 1040 ez online Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 1040 ez online For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 1040 ez online Prev  Up  Next   Home   More Online Publications