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1040a Form

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1040a Form

1040a form Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. 1040a form Tax questions. 1040a form Useful Items - You may want to see: What's New Registered tax return preparers. 1040a form  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. 1040a form They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. 1040a form Future developments. 1040a form  The IRS has created a page on IRS. 1040a form gov for information about Publication 947 at www. 1040a form irs. 1040a form gov/pub947. 1040a form Information about any future developments (such as legislation enacted after we release it) will be posted on that page. 1040a form Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. 1040a form The toll-free number for this service is 1-866-860-4259. 1040a form Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. 1040a form Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. 1040a form Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. 1040a form For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. 1040a form Definitions. 1040a form   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. 1040a form Comments and suggestions. 1040a form   We welcome your comments about this publication and your suggestions for future editions. 1040a form   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040a form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a form   You can email us at taxforms@irs. 1040a form gov . 1040a form Please put “Publications Comment” on the subject line. 1040a form You can also send us comments from www. 1040a form irs. 1040a form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. 1040a form ” Ordering forms and publications. 1040a form   Visit www. 1040a form irs. 1040a form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040a form Internal Revenue Service 1201 N. 1040a form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040a form   If you have a tax question, check the information available on IRS. 1040a form gov or call 1-800-829-1040. 1040a form We cannot answer tax questions sent to either of the above addresses. 1040a form Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 1040a form 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications
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Phone Forums - Retirement Plans

Free phone forums featuring IRS employees discussing retirement plan topics.

Upcoming Phone Forums

Check back for upcoming phone forums.


Continuing Education (CE) Credits

  • Enrolled Agents and Enrolled Retirement Plan Agents may earn CE credit for attending the entire phone forum. The forum is also intended to meet the CE requirements for Enrolled Actuaries, but the final decision rests with the Joint Board for the Enrollment of Actuaries. Other professional groups should consult with their licensing agencies regarding CE credit.
  • Participants must register individually and use their own assigned User ID to receive CE credit.
  • Each participant must use an individual phone line to establish attendance and the length of time attending the forum.
  • A Certificate of Completion will be emailed to the participants who meet the attendance requirement about a week after the forum.
  • Interested in other opportunities to earn free CE credits?

If you have question(s), please contact us at ep.phoneforum@irs.gov.



Recently Held Phone Forums

An Overview of the 2013 Cumulative List of Changes in Plan Qualification- March 13, 2014 - Discussed the list of changes plan sponsors and practitioners must make to a plan before submitting determination letter applications beginning February 1, 2014 (Notice 2013-84). 
Handouts: An Overview of the 2013 Cumulative List of Changes in Plan Qualification presentation and Notice 2013-84

Upcoming Employee Plans Guidance Phone Forum - February 26, 2014 (scheduled previously for October 29, 2013) - Reviewed retirement benefit items on the 2013-2014 Priority Guidance Plan released on August 9 and other projects in EP Technical Guidance.
Handout: Employee Plans Technical Guidance

Ethical Standards of Employee Benefits Practice – What to Ask and Say to Clients, and What to Tell the IRS - January 29, 2014 (rebroadcast February 6, 2014) - Discussed an employee benefits practitioner’s ethical standards of conduct under Circular 230 for communications with clients and the IRS. 
Handout: Ethical Standards for Employee Benefits Practitioners

The Employee Plans Team Audit Program - November 21, 2013 -(transcript) - Discussed EPTA, our large case audit program. 
Handout: The Employee Plans Team Audit Program Presentation

How to prepare for an IRS Employee Plans Audit - August 29, 2013 - Two Sessions - Discussed latest information about the Employee Plans Examinations process.
Handout: Tools to Prepare for an Audit presentation

The Importance of Good Internal Controls - August 8, 2013 - (transcript) - Discussed how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status.
Handout: The Importance of Good Internal Controls presentation

EPCRS: Correcting 401(k) Plan Mistakes – Two Sessions - July 25, 2013 - (transcript) - Discussed correcting common 401(k) plan mistakes under EPCRS Revenue Procedure 2013-12, and how to find, fix and avoid them.
Handout: EPCRS: Correcting 401(k) Plan Mistakes presentation

What You Need to Know about the 403(b) Pre-Approved Plan Program - June 25, 2013 - (audio) - Discussed the upcoming 403(b) Pre-Approved Plan Program outlined in Revenue Procedure 2013-22.
Handout: 403(b) Pre-Approved Plan Program Presentation

403(b) Corrections and Examination Trends - May 23, 2013 - (audio) Discussed Revenue Procedure 2013-12 including guidance on correcting 403(b) plan failures and updates to the Employee Plans Compliance Resolution System.
Handout: 403(b) Plan Correction Issues Presentation

What You Need to Know About the IRS Final 401(k) Questionnaire Report and Next Steps - May 13, 2013 - Discussed significant findings and next steps (including outreach, guidance and compliance projects) and a new self-audit tool to help 401(k) plan sponsors avoid costly mistakes. 
Handout: Final 401(k) Questionnaire Report Presentation (Updated)

Defined Benefit Plan Update - April 23, 2013 - (transcript) - Discussed recent developments affecting defined benefit plans.
Handout: Defined Benefit Plan Update Presentation

International Issues Involving Retirement Plans in U.S. Territories  - March 21, 2013 - Discussed audit results and recurring issues of retirement plans in U.S. Territories, and Employee Plans’ 2013 fiscal year strategies and operating priorities.
Handout: International Issues Involving Retirement Plans in U.S. Territories Presentation

Overview of the 2012 Cumulative List of Plan Qualification Changes - February 28, 2013 - (audio) - Discussed the list of plan changes to by plan sponsors and practitioners submitting determination letter applications during the period beginning February 1, 2013 (Notice 2012-76).
Handout: Overview of the 2012 Cumulative List of Plan Qualification Changes Presentation

Employee Plans Compliance Resolution System Changes - February 21, 2013 - Session #1 & 2 - (audio) - Discussed Revenue Procedure 2013-12 and the various changes to the IRS correction programs.
Handout: EPCRS Changes Presentation

Ethical Standards for and Accountability of Practitioners Offering Tax Advice Relating to Employee Benefit Plans - February 13, 2013 (audio) - Discussed professional standards of conduct applicable to, and the accountability of, individuals that provide tax advice relating to employee benefit plans.  
Handout: Ethical Standards Presentation

Retirement plans can make loans, hardship distributions to Sandy victims - December 11, 2012 (audio)- Discussed Announcement 2012-44 and the options available to employees their families and plan sponsors.
Handout: Hurricane Sandy Relief Presentation

MAP-21: Changes to Segment Rates - September 27, 2012 - (audio) - Discussed the Moving Ahead for Progress in the 21st Century Act (MAP-21) and recently released related guidance.
Handout: MAP-21 Presentation

EPCRS: Correction of 401(k) Plan Mistakes (September 7, 2012) - (audio) - How to correct common mistakes in 401(k) plans.
Handouts: Correction Methods for 401(k) Failures Presentation

Lifetime Annuity Guidance (August 28, 2012) (Audio and Transcript) - Guidance designed to encourage lifetime annuity options for retirees. The presentation included Revenue Ruling 2012-3, Revenue Ruling 2012-4, and proposed regulations under sections 401(a)(9) and 417(e)(3) of the Code.
Handout: Lifetime Annuity Guidance Presentation

Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans (June 12, 2012) (transcript)- Frequent questions pertaining to the 403(b) written plan requirements and how the IRS is approaching the written plan requirement under audit.
Handouts: Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans Presentation

Governmental Plan Proposed Guidance (May 15, 2012) (transcript) - Proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Indian Tribal Government Retirement Plans (April 24, 2012) - Possible standards for determining whether a plan of an Indian Tribal Government is a governmental plan within the meaning of section 414(d) of the Code.

EP Determination Letter Program Update (March 30, 2012) (transcript) - Important changes to the Employee Plans determination letter program.
Handout: EP Determination Letter Program Update Presentation

401(k) Questionnaire Interim Report IRS Phone Forum (March 6, 2012) (transcript) - 401(k) Questionnaire Interim Report, its next steps, and current issues.
Handout: 401(k) Questionnaire Interim Report Presentation

Funding-Based Benefit Restrictions - (February 23, 2012) (transcript)- funding-based benefit restrictions under IRC section 436.
Handout: Funding-Based Benefit Restrictions Presentation

Self Correction Program (SCP) and Closing Agreement Program (CAP) (November 30, 2011) (transcript) - current EPCRS issues, procedures and CAP sanctions
Handout: SCP and CAP Presentation

Determination Letter Issues Regarding Employee Stock Ownership Plans (October 28, 2011) (transcript) - technical issues affecting ESOPs and recurring issues noted in ESOP determination letter submissions
Handout: Determination Letter Issues Regarding Employee Stock Ownership Plans Presentation

Current Developments and Issues from the office of Employee Plans Rulings and Agreements (September 21, 2011) (transcript) - technical guidance hot topics and voluntary compliance applications
Handout: Current Developments and Issues Presentation

Participant Loans (September 12, 2011) (transcript) - treatment of loans as distributions, taxability and IRC §4975
Handout: Participants Loans Presentation
Helpful Links: The Fix Is In: Common Plan Mistakes - Participant Loans in 401(k) Plans; The Fix Is In: Common Plan Mistakes - Plan Loan Failures and Deemed Distributions;  Retirement Plans FAQs regarding Loans

EPCRS: Plan Correction Issues (August 25, 2011)  (transcript) - recurring issues found in EPCRS and tips to avoid common mistakes
Handout: EPCRS: Plan Correction Issues Presentation

Ethics for Employee Plans Practitioners (July 29, 2011) (transcript)- ethical standards of practice before the IRS applicable to employee benefits practitioners
Handout: Ethics for Employee Plans Practitioners Presentation

Funding Standards and Relief for Single and Multiemployer Plans (April 28, 2011) (transcript) - funding standards applicable to single and multiemployer pension plans
Handout: Funding Standards Presentation

Form 5330 - Completion and Processing Tidbits (March 24, 2011) (transcript) - proper completion and processing of the Form 5330, along with ways to avoid common mistakes
Handouts:

EP Technical Guidance (March 4, 2011) (transcript) - recent published guidance and updates on current IRS initiatives
Handout: EP Technical Guidance Presentation

In-Plan Roth Rollover Phone Forum (December 20, 2010) (Transcript) - recent guidance on in-plan Roth rollovers for 401(k) and 403(b) plans
Handout: In-Plan Roth Rollover Phone Forum Presentation

Hybrid Plans (November 23, 2010) (Transcript) - new hybrid plan regulations
Handouts:

Page Last Reviewed or Updated: 14-Mar-2014

The 1040a Form

1040a form Index A Abroad, citizens living, filing requirements, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 1040a form , Temporary absences. 1040a form , Temporary absences. 1040a form Accounting periods, joint returns, Accounting period. 1040a form Adopted child, Exception for adopted child. 1040a form , Adopted child. 1040a form , Adopted child. 1040a form Taxpayer identification number, Taxpayer identification numbers for adoptees. 1040a form Age Filing status determination, Age. 1040a form Gross income and filing requirements (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 1040a form Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 1040a form (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 1040a form American citizens abroad, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 1040a form Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 1040a form Dependency allotments, Armed Forces dependency allotments. 1040a form GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040a form Military quarters allotments, Tax-exempt military quarters allowances. 1040a form Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 1040a form B Birth of child, Death or birth. 1040a form Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 1040a form S. 1040a form citizen or resident alien. 1040a form , Citizen or Resident Test, Child in Canada or Mexico. 1040a form Capital expenses, Capital expenses. 1040a form Child born alive, Child born alive. 1040a form Child care expenses, Child care expenses. 1040a form Child custody, Custodial parent and noncustodial parent. 1040a form Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1040a form Child tax credit, Child tax credit. 1040a form Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 1040a form , Death or birth. 1040a form Claiming parent, when child is head of household, Special rule for parent. 1040a form Custody of, Custodial parent and noncustodial parent. 1040a form Death of child, Death or birth. 1040a form , Death or birth. 1040a form Dividends of, Unearned income. 1040a form Filing requirements as dependents (Table 2), Table 2. 1040a form 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 1040a form 2013 Filing Requirements for Dependents , Unearned income. 1040a form Kidnapped, Kidnapped child. 1040a form , Kidnapped child. 1040a form Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 1040a form Church employees, filing requirements (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040a form S. 1040a form , filing requirements, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 1040a form Community property states, Community property states. 1040a form Cousin, Cousin. 1040a form Custody of child, Custodial parent and noncustodial parent. 1040a form D Death Of child, Death or birth of child. 1040a form Of dependent, Death or birth. 1040a form , Death or birth. 1040a form Of spouse, Spouse died during the year. 1040a form , Spouse died. 1040a form , Spouse died before signing. 1040a form , Death of spouse. 1040a form Decedents, Spouse died during the year. 1040a form , Decedent's final return. 1040a form (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 1040a form Born and died within year, Born and died in 2013. 1040a form Child's earnings, Child's earnings. 1040a form Death of, Death or birth. 1040a form Earned income, Earned income. 1040a form Exemption for, Exemptions for Dependents Filing requirements, Table 2. 1040a form 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 1040a form Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 1040a form Disabled Child, Permanently and totally disabled. 1040a form Dependent, Disabled dependent working at sheltered workshop. 1040a form Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040a form Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 1040a form Filing status, Divorced persons. 1040a form , Divorce and remarriage. 1040a form , Divorced persons. 1040a form Joint returns, responsibility for, Divorced taxpayer. 1040a form Personal exemption, Divorced or separated spouse. 1040a form Domestic help, no exemption for, Housekeepers, maids, or servants. 1040a form Dual-status taxpayers Exemptions, Dual-status taxpayers. 1040a form Joint returns not available, Nonresident alien or dual-status alien. 1040a form E Earned income Defined for purposes of standard deduction, Earned income defined. 1040a form Dependent filing requirements (Table 2), Table 2. 1040a form 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 1040a form Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 1040a form Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 1040a form Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 1040a form Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 1040a form Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 1040a form Determination of, Filing status. 1040a form , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 1040a form , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040a form ). 1040a form Foreign employment, filing requirements, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 1040a form Form 1040 Personal exemption, Form 1040 filers. 1040a form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040a form , How to file. 1040a form , How to file. 1040a form Form 1040A Personal exemption, Form 1040A filers. 1040a form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040a form , How to file. 1040a form , How to file. 1040a form Form 1040EZ Personal exemption, Form 1040EZ filers. 1040a form Use of, How to file. 1040a form , How to file. 1040a form Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 1040a form Standard deduction, change to itemized deductions, Changing your mind. 1040a form Form 1099-B, Form 1099-B received. 1040a form Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 1040a form Form 8857, innocent spouse relief, Relief from joint responsibility. 1040a form Form SS-5, social security number request, No SSN. 1040a form Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 1040a form Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 1040a form Foster care payments and expenses, Foster care payments and expenses. 1040a form , Foster care. 1040a form Foster child, Foster child. 1040a form , Foster care payments and expenses. 1040a form , Foster child. 1040a form , Foster care. 1040a form Free tax services, Free help with your tax return. 1040a form Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040a form Gross income Defined, Gross income. 1040a form Filing requirements (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 1040a form 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 1040a form Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 1040a form Exemption for spouse, Head of household. 1040a form Filing requirements (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 1040a form Help (see Tax help) Home Aged, home for, Home for the aged. 1040a form Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 1040a form I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 1040a form Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 1040a form Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 1040a form Innocent spouse relief, Relief from joint responsibility. 1040a form Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 1040a form IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 1040a form Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 1040a form When to itemize, When to itemize. 1040a form ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 1040a form J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 1040a form Dependents on, Joint return. 1040a form Personal exemption, Joint return. 1040a form K Kidnapped children Qualifying child, Kidnapped child. 1040a form Qualifying relative, Kidnapped child. 1040a form Widow(er) with dependent child, Death or birth. 1040a form L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 1040a form Local law violated, Local law violated. 1040a form Lodging, Lodging. 1040a form Losses, rental real estate, Rental activity losses. 1040a form M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 1040a form Exemption for spouse, Separate return. 1040a form Itemized deductions, Married persons who filed separate returns. 1040a form Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 1040a form Filing status, Married persons. 1040a form Medical insurance premiums, Medical insurance premiums. 1040a form Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 1040a form S. 1040a form citizen or resident alien. 1040a form , Citizen or Resident Test, Child in Canada or Mexico. 1040a form Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 1040a form S. 1040a form national. 1040a form Nonresident aliens, Nonresident aliens. 1040a form Dependents, Taxpayer identification numbers for aliens. 1040a form Exemptions, Nonresident aliens. 1040a form Joint return, Nonresident alien or dual-status alien. 1040a form Spouse, Nonresident alien spouse. 1040a form Taxpayer identification number, Taxpayer identification numbers for aliens. 1040a form O Overseas taxpayers, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 1040a form Parents who never married, Parents who never married. 1040a form Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 1040a form Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 1040a form Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 1040a form Rental losses, Rental activity losses. 1040a form Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 1040a form Scholarships, Earned income. 1040a form , Scholarships. 1040a form , Gross income defined. 1040a form , Do Not Include in Total Support , Earned income defined. 1040a form Self-employed persons Filing requirements (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 1040a form Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 1040a form Separated taxpayers Filing status, Considered married. 1040a form , Married persons living apart. 1040a form Living apart but not legally separated, Considered married. 1040a form Personal exemption, Divorced or separated spouse. 1040a form Signatures, joint returns, Signing a joint return. 1040a form Single taxpayers Filing status, Unmarried persons. 1040a form , Single Gross income filing requirements (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 1040a form Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 1040a form Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 1040a form , Spouse died before signing. 1040a form , Death of spouse. 1040a form Dual-status alien spouse, Nonresident alien or dual-status alien. 1040a form Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 1040a form Nonresident alien, Nonresident alien spouse. 1040a form Signing joint returns, Signing a joint return. 1040a form Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 1040a form Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 1040a form Stillborn child, Stillborn child. 1040a form Students Defined, Student defined. 1040a form Foreign, Foreign students' place of residence. 1040a form Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 1040a form Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 1040a form , Death or birth. 1040a form T Tables and figures, Keeping Up a Home, Worksheet 2. 1040a form Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 1040a form 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 1040a form 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 1040a form Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 1040a form , Temporary absences. 1040a form Tiebreaker rules, Tiebreaker rules. 1040a form Tips, reporting of (Table 3), Table 3. 1040a form Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 1040a form U U. 1040a form S. 1040a form citizen or resident, Citizen or Resident Test U. 1040a form S. 1040a form citizens filing abroad, filing requirements Filing requirements, U. 1040a form S. 1040a form Citizens or Resident Aliens Living Abroad U. 1040a form S. 1040a form national, U. 1040a form S. 1040a form national. 1040a form U. 1040a form S. 1040a form possessions, income from, Individuals With Income From U. 1040a form S. 1040a form Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040a form ). 1040a form What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 1040a form Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 1040a form Worksheet for Determining Support Prev  Up     Home   More Online Publications