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1040ez Tax Filing

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1040ez Tax Filing

1040ez tax filing Index Symbols 1231 property sale, Sale of property interest. 1040ez tax filing 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez tax filing 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040ez tax filing 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040ez tax filing 501(c)(3) organizations, Student loans. 1040ez tax filing 529 program, Qualified tuition program (QTP). 1040ez tax filing 83(b) election, How to make the choice. 1040ez tax filing A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040ez tax filing Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040ez tax filing Accrual method taxpayers, Prepaid income. 1040ez tax filing Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040ez tax filing Disability retirement, Accrued leave payment. 1040ez tax filing Activity not for profit, Activity not for profit. 1040ez tax filing Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040ez tax filing Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040ez tax filing Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040ez tax filing Alien status, waiver of, Waiver of alien status. 1040ez tax filing Aliens Nonresident, Nonresident aliens. 1040ez tax filing Alimony, Alimony. 1040ez tax filing Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040ez tax filing Stock options, Alternative minimum tax (AMT). 1040ez tax filing Annuities Charitable gift, Charitable gift annuities. 1040ez tax filing Railroad retirement, Railroad retirement annuities. 1040ez tax filing Tax-sheltered, Limit for tax-sheltered annuities. 1040ez tax filing Archer MSAs, Archer MSA contributions. 1040ez tax filing , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez tax filing Armed forces, Military Combat zone bonus, Veterans' benefits. 1040ez tax filing Disability, Disability. 1040ez tax filing Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040ez tax filing Qualified reservist distribution, Qualified reservist distribution (QRD). 1040ez tax filing Rehabilitative program payments, Veterans' benefits. 1040ez tax filing Retirement pay, Military retirement pay. 1040ez tax filing Veterans benefits, Veterans' benefits. 1040ez tax filing Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040ez tax filing Back pay, award for, Back pay awards. 1040ez tax filing Backup withholding Barter exchange transactions, Backup withholding. 1040ez tax filing Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040ez tax filing Barter income, Bartering Below-market loans, Below-market loans. 1040ez tax filing Bequest for services, Bequest for services. 1040ez tax filing Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040ez tax filing Black lung benefit payments, Black lung benefit payments. 1040ez tax filing Bonuses, Bonuses and awards. 1040ez tax filing , Employee awards or bonuses. 1040ez tax filing Breach of contract Damages as income, Court awards and damages. 1040ez tax filing Bribes, Bribes. 1040ez tax filing Business expenses Reimbursements, Allowances and reimbursements. 1040ez tax filing Business income, Business and Investment Income, More information. 1040ez tax filing C Cafeteria plans, Cafeteria plans. 1040ez tax filing Campaign contributions, Campaign contributions. 1040ez tax filing Campus lodging, Qualified campus lodging. 1040ez tax filing , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040ez tax filing Capital gains Recoveries, Capital gains. 1040ez tax filing , Capital gains. 1040ez tax filing Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040ez tax filing Incentive stock options (ISOs), Incentive stock options (ISOs). 1040ez tax filing Sale of personal property, Sale of personal items. 1040ez tax filing Car (see Vehicle, employer-provided) Car pools, Car pools. 1040ez tax filing Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040ez tax filing Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040ez tax filing Catch-up contributions, Catch-up contributions. 1040ez tax filing , Catch-up contributions. 1040ez tax filing Charitable gift annuities, Charitable gift annuities. 1040ez tax filing Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040ez tax filing Child support payments, Child support payments. 1040ez tax filing Childcare providers, Childcare providers. 1040ez tax filing , Food program payments to daycare providers. 1040ez tax filing Chronic illness, Chronically ill individual. 1040ez tax filing Accelerated death benefits paid to, Exclusion for chronic illness. 1040ez tax filing Citizens outside U. 1040ez tax filing S. 1040ez tax filing Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040ez tax filing Clergy, Clergy Coal, Coal and iron ore. 1040ez tax filing Colleges and universities Faculty lodging, Faculty lodging. 1040ez tax filing Scholarships and fellowships, Scholarships and fellowships. 1040ez tax filing Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040ez tax filing Workers', Workers' Compensation Compensatory damages, Other compensation. 1040ez tax filing , Court awards and damages. 1040ez tax filing Constructive receipt of income, Constructively received income. 1040ez tax filing Copyrights Infringement damages, Court awards and damages. 1040ez tax filing Royalties, Copyrights and patents. 1040ez tax filing Corporate directors, Corporate director. 1040ez tax filing Cost-of-living allowances, Government cost-of-living allowances. 1040ez tax filing Court awards, Court awards and damages. 1040ez tax filing (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040ez tax filing Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040ez tax filing , Unused tax credits. 1040ez tax filing Currency transactions, foreign, Foreign currency transactions. 1040ez tax filing D Damages from lawsuits, Court awards and damages. 1040ez tax filing Back pay awards, Back pay awards. 1040ez tax filing Breach of contract, Court awards and damages. 1040ez tax filing Compensatory damages, Other compensation. 1040ez tax filing , Court awards and damages. 1040ez tax filing Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040ez tax filing Punitive damages, Court awards and damages. 1040ez tax filing Daycare providers, Childcare providers. 1040ez tax filing (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040ez tax filing De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040ez tax filing (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040ez tax filing Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040ez tax filing Recourse, Mortgage relief upon sale or other disposition. 1040ez tax filing Stockholder's, Stockholder debt. 1040ez tax filing Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040ez tax filing Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040ez tax filing , Nonqualified deferred compensation plans of nonqualified entities. 1040ez tax filing Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040ez tax filing Differential wage payments, Differential wage payments. 1040ez tax filing Armed forces, Differential wage payments. 1040ez tax filing Directors' fees, Corporate director. 1040ez tax filing Disability Military, Disability. 1040ez tax filing Pensions, Disability Pensions Workers' compensation, Disability pension. 1040ez tax filing Person with, Persons with disabilities. 1040ez tax filing Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040ez tax filing Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040ez tax filing Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040ez tax filing Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040ez tax filing Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040ez tax filing Mortgage loan for early payment, Discounted mortgage loan. 1040ez tax filing Dividends Restricted stock, Dividends received on restricted stock. 1040ez tax filing Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040ez tax filing Down payment assistance, Down payment assistance. 1040ez tax filing E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040ez tax filing Educational institutions Faculty lodging, Faculty lodging. 1040ez tax filing Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez tax filing Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez tax filing Election precinct officials, Election precinct official. 1040ez tax filing Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040ez tax filing , Catch-up contributions. 1040ez tax filing Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040ez tax filing Increased limit for last 3 years prior to retirement age, Increased limit. 1040ez tax filing Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040ez tax filing Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez tax filing Emotional distress damages, Emotional distress. 1040ez tax filing Employee achievement awards, Employee achievement award. 1040ez tax filing Employee awards or bonuses, Employee awards or bonuses. 1040ez tax filing Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040ez tax filing Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez tax filing Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez tax filing Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040ez tax filing Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040ez tax filing Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040ez tax filing Employment Abroad, Employment abroad. 1040ez tax filing Agency fees, Employment agency fees. 1040ez tax filing Contracts Severance pay for cancellation of, Severance pay. 1040ez tax filing Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040ez tax filing Conservation Subsidies, Energy conservation subsidies. 1040ez tax filing Utility rebates, Utility rebates. 1040ez tax filing Estate income, Estate and trust income. 1040ez tax filing Estimated tax Unemployment compensation, Tax withholding. 1040ez tax filing Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040ez tax filing Expected inheritance, Expected inheritance. 1040ez tax filing Expenses paid by another, Expenses paid by another. 1040ez tax filing Exxon Valdez settlement, Exxon Valdez settlement income. 1040ez tax filing Eligible retirement plan, Contributions to eligible retirement plan. 1040ez tax filing Income averaging, Income averaging. 1040ez tax filing Legal expenses, Legal expenses. 1040ez tax filing Reporting requirement-statement, Statement. 1040ez tax filing F Faculty lodging, Faculty lodging. 1040ez tax filing Fair market value (FMV), Fair market value. 1040ez tax filing Stock options, Grant of option. 1040ez tax filing Farming Qualified farm debt, cancellation of, Excluded debt. 1040ez tax filing Federal employees Accrued leave payment, Accrued leave payment. 1040ez tax filing Cost-of-living allowances, Government cost-of-living allowances. 1040ez tax filing Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040ez tax filing Federal income tax Refunds, Federal income tax refund. 1040ez tax filing Fees for services, Fees for services. 1040ez tax filing Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040ez tax filing FICA withholding Foreign employers, U. 1040ez tax filing S. 1040ez tax filing citizens working for in U. 1040ez tax filing S. 1040ez tax filing , Social security and Medicare taxes. 1040ez tax filing Paid by employer, Social security and Medicare taxes paid by employer. 1040ez tax filing Fiduciaries Fees for services, Fees for services. 1040ez tax filing , Personal representatives. 1040ez tax filing Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040ez tax filing No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040ez tax filing Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez tax filing Foreign Currency transactions, Foreign currency transactions. 1040ez tax filing Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040ez tax filing Income, Reminders Service, Service-connected disability. 1040ez tax filing Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040ez tax filing Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040ez tax filing Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040ez tax filing Repayment of commissions paid in advance, Advance commissions and other earnings. 1040ez tax filing Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040ez tax filing Personal property rental, reporting income from, Reporting business income and expenses. 1040ez tax filing Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040ez tax filing Personal property rental, reporting income from, Reporting business income and expenses. 1040ez tax filing Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040ez tax filing Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040ez tax filing Royalties, Royalties Form 1040A Recoveries, Where to report. 1040ez tax filing Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040ez tax filing Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040ez tax filing Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040ez tax filing , Estate and trust income. 1040ez tax filing Form 1065 Partnership return, Partnership return. 1040ez tax filing Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040ez tax filing , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040ez tax filing Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040ez tax filing , Backup withholding. 1040ez tax filing Form 1099-C Cancellation of debt, Form 1099-C. 1040ez tax filing Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040ez tax filing Form 1099-G State tax refunds, State tax refund. 1040ez tax filing Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040ez tax filing Stock options exercised incident to divorce, Tax form. 1040ez tax filing Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040ez tax filing Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040ez tax filing Surrender of life insurance policy for cash, Surrender of policy for cash. 1040ez tax filing Form 1120-POL Political organizations, Campaign contributions. 1040ez tax filing Form 1120S S corporation return, S corporation return. 1040ez tax filing Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040ez tax filing , Schedule K-1 (Form 1120S). 1040ez tax filing Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040ez tax filing Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040ez tax filing Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040ez tax filing Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040ez tax filing Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040ez tax filing Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040ez tax filing Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040ez tax filing Back pay awards, Back pay awards. 1040ez tax filing Bonuses or awards, Bonuses and awards. 1040ez tax filing Elective deferrals, reporting by employer, Reporting by employer. 1040ez tax filing Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040ez tax filing Stock options from employers, Tax form. 1040ez tax filing Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040ez tax filing Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040ez tax filing Form W-9 Request for taxpayer identification number, Backup withholding. 1040ez tax filing Foster care, Foster care providers. 1040ez tax filing Foster Grandparent Program, National Senior Service Corps programs. 1040ez tax filing Found property, Found property. 1040ez tax filing Free tax services, Free help with your tax return. 1040ez tax filing Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez tax filing Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040ez tax filing Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040ez tax filing Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040ez tax filing Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040ez tax filing Vehicle, Employer-provided vehicles. 1040ez tax filing Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040ez tax filing G Gambling winnings and losses, Gambling winnings. 1040ez tax filing Gas Royalties from, Oil, gas, and minerals. 1040ez tax filing Gifts, Gifts and inheritances. 1040ez tax filing Holiday gifts from employer, Holiday gifts. 1040ez tax filing Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040ez tax filing Group-term life insurance Worksheets, Figuring the taxable cost. 1040ez tax filing , Worksheet 1. 1040ez tax filing Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040ez tax filing H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040ez tax filing Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez tax filing Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040ez tax filing Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040ez tax filing Savings account, Health savings accounts (HSA). 1040ez tax filing Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040ez tax filing Hobby losses, Hobby losses. 1040ez tax filing Holding period requirement, Holding period requirement. 1040ez tax filing Holiday gifts, Holiday gifts. 1040ez tax filing Holocaust victims restitution, Holocaust victims restitution. 1040ez tax filing Home, sale of, Sale of home. 1040ez tax filing Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040ez tax filing Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040ez tax filing Income Assigned, Assignment of income. 1040ez tax filing Business and investment, Business and Investment Income, More information. 1040ez tax filing Constructive receipt of, Constructively received income. 1040ez tax filing Estate and trust, Estate and trust income. 1040ez tax filing Foreign employers, Foreign Employer Illegal, Illegal activities. 1040ez tax filing Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040ez tax filing S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040ez tax filing Indian money account, Indian money account litigation settlement. 1040ez tax filing Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040ez tax filing Inherited IRA, Inherited pension or IRA. 1040ez tax filing Inheritance, Gifts and inheritances. 1040ez tax filing IRA, Inherited pension or IRA. 1040ez tax filing Property not substantially vested, Inherited property not substantially vested. 1040ez tax filing Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez tax filing Insurance Credit card, Credit card insurance. 1040ez tax filing Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040ez tax filing Frozen deposits, Interest on frozen deposits. 1040ez tax filing Mortgage refunds, Mortgage interest refund. 1040ez tax filing Option on insurance, Interest option on insurance. 1040ez tax filing Recovery amounts, Interest on recovery. 1040ez tax filing Savings bond, Interest on qualified savings bonds. 1040ez tax filing State and local government obligations, Interest on state and local government obligations. 1040ez tax filing Interference with business operations Damages as income, Court awards and damages. 1040ez tax filing International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040ez tax filing Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040ez tax filing IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040ez tax filing Itemized deductions Limited, Itemized deductions limited. 1040ez tax filing Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040ez tax filing Joint returns Social security benefits or railroad retirement payments, Joint return. 1040ez tax filing Joint state/local tax return Recoveries, Joint state or local income tax return. 1040ez tax filing Jury duty pay, Jury duty. 1040ez tax filing K Kickbacks, Kickbacks. 1040ez tax filing L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040ez tax filing Dues, Union benefits and dues. 1040ez tax filing Strike and lockout benefits, Strike and lockout benefits. 1040ez tax filing Unemployment benefits paid from, Payments by a union. 1040ez tax filing Last day of tax year, income received on, Constructively received income. 1040ez tax filing Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040ez tax filing Life insurance Employer-owned, Employer-owned life insurance contract. 1040ez tax filing Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040ez tax filing Loans, Discounted mortgage loan. 1040ez tax filing (see also Mortgage) Below-market, Below-market loans. 1040ez tax filing Student, Student loans. 1040ez tax filing Lockout benefits, Strike and lockout benefits. 1040ez tax filing Lodging Campus lodging, Qualified campus lodging. 1040ez tax filing , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040ez tax filing Replacement housing payments, Replacement housing payments. 1040ez tax filing Long-term care insurance, Long-term care coverage. 1040ez tax filing , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040ez tax filing Lump-sum distributions Survivor benefits, Lump-sum payments. 1040ez tax filing M Manufacturer incentive payments, Manufacturer incentive payments. 1040ez tax filing Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez tax filing Medical Care reimbursements, Reimbursement for medical care. 1040ez tax filing Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez tax filing Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez tax filing Benefits, Medicare. 1040ez tax filing Tax paid by employer, Social security and Medicare taxes paid by employer. 1040ez tax filing Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040ez tax filing Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040ez tax filing 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040ez tax filing Discounted loan, Discounted mortgage loan. 1040ez tax filing Interest refund, Mortgage interest refund. 1040ez tax filing Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040ez tax filing Relief, Mortgage relief upon sale or other disposition. 1040ez tax filing Motor vehicle, employer-provided, Employer-provided vehicles. 1040ez tax filing Moving expenses Reimbursements, Allowances and reimbursements. 1040ez tax filing , Moving expense reimbursements. 1040ez tax filing MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez tax filing N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040ez tax filing National Senior Service Corps, National Senior Service Corps programs. 1040ez tax filing No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040ez tax filing Nobel prize, Pulitzer, Nobel, and similar prizes. 1040ez tax filing Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040ez tax filing Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040ez tax filing Notary fees, Notary public. 1040ez tax filing Notes received for services, Note received for services. 1040ez tax filing Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez tax filing O Oil Royalties from, Oil, gas, and minerals. 1040ez tax filing Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040ez tax filing Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040ez tax filing Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040ez tax filing Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040ez tax filing Royalties, Copyrights and patents. 1040ez tax filing Peace Corps, Peace Corps. 1040ez tax filing Pensions Clergy, Pension. 1040ez tax filing Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040ez tax filing Military, Military retirement pay. 1040ez tax filing Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040ez tax filing Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040ez tax filing Price reduced after purchase, Price reduced after purchase. 1040ez tax filing Prizes and awards, Bonuses and awards. 1040ez tax filing , Prizes and awards. 1040ez tax filing Achievement awards, Employee achievement award. 1040ez tax filing Employee awards or bonuses, Employee awards or bonuses. 1040ez tax filing Length-of-service awards, Employee achievement award. 1040ez tax filing Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040ez tax filing Safety achievement, Employee achievement award. 1040ez tax filing Scholarship prizes, Prizes. 1040ez tax filing Profit-sharing plan, Retirement and profit-sharing plans. 1040ez tax filing Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040ez tax filing Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040ez tax filing Public transportation passes, employer-provided, Transportation, Transit pass. 1040ez tax filing Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040ez tax filing Punitive damages, Court awards and damages. 1040ez tax filing Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040ez tax filing R Raffles, Lotteries and raffles. 1040ez tax filing Railroad Retirement annuities, Railroad retirement annuities. 1040ez tax filing Retirement benefits, Social security and equivalent railroad retirement benefits. 1040ez tax filing Sick pay, Railroad sick pay. 1040ez tax filing Unemployment compensation benefits, Types of unemployment compensation. 1040ez tax filing Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040ez tax filing Rebates Cash, Cash rebates. 1040ez tax filing Utility, Utility rebates. 1040ez tax filing Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040ez tax filing Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040ez tax filing , Unused tax credits. 1040ez tax filing Refunds Federal income tax, Federal income tax refund. 1040ez tax filing Mortgage interest, Mortgage interest refund. 1040ez tax filing State tax, State tax refund. 1040ez tax filing Rehabilitative program payments, Veterans' benefits. 1040ez tax filing Reimbursements Business expenses, Allowances and reimbursements. 1040ez tax filing Casualty losses, Casualty insurance and other reimbursements. 1040ez tax filing Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040ez tax filing Moving expenses, Allowances and reimbursements. 1040ez tax filing , Moving expense reimbursements. 1040ez tax filing Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040ez tax filing Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040ez tax filing Repayments, Repayments, Year of deduction (or credit). 1040ez tax filing Repossession, Canceled sales contract. 1040ez tax filing Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez tax filing Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040ez tax filing Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040ez tax filing (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040ez tax filing Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040ez tax filing Roth contributions, Designated Roth contributions. 1040ez tax filing Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040ez tax filing Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040ez tax filing Sales contracts Cancellation of, Canceled sales contract. 1040ez tax filing SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040ez tax filing Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040ez tax filing Self-employed persons U. 1040ez tax filing S. 1040ez tax filing citizens working for foreign employers in U. 1040ez tax filing S. 1040ez tax filing treated as, Social security and Medicare taxes. 1040ez tax filing Senior Companion Program, National Senior Service Corps programs. 1040ez tax filing Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040ez tax filing Severance pay, Severance pay. 1040ez tax filing Outplacement services, Outplacement services. 1040ez tax filing Sick pay, Sick pay. 1040ez tax filing Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez tax filing SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040ez tax filing Smallpox vaccine injuries, Smallpox vaccine injuries. 1040ez tax filing Social security and Medicare taxes Foreign employers, U. 1040ez tax filing S. 1040ez tax filing citizens working for in U. 1040ez tax filing S. 1040ez tax filing , Social security and Medicare taxes. 1040ez tax filing Paid by employer, Social security and Medicare taxes paid by employer. 1040ez tax filing Social security benefits, Social security and equivalent railroad retirement benefits. 1040ez tax filing Standard deduction Recoveries, Standard deduction limit. 1040ez tax filing , Standard deduction for earlier years. 1040ez tax filing State employees Unemployment benefits paid to, State employees. 1040ez tax filing State or local governments Interest on obligations of, Interest on state and local government obligations. 1040ez tax filing State or local taxes Refunds, State tax refund. 1040ez tax filing Statutory stock option holding period, Sale of the stock. 1040ez tax filing Stock appreciation rights, Stock appreciation rights. 1040ez tax filing Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040ez tax filing Grant, Grant of option. 1040ez tax filing Sale, Sale of the stock. 1040ez tax filing Stock options, statutory Exercise, Exercise of option. 1040ez tax filing Grant, Grant of option. 1040ez tax filing Sale, Sale of the stock. 1040ez tax filing Stockholder debts, Stockholder debt. 1040ez tax filing Stolen property, Stolen property. 1040ez tax filing Strike benefits, Strike and lockout benefits. 1040ez tax filing Student loans Cancellation of debt, Student loans. 1040ez tax filing Substantial risk of forfeiture, Substantial risk of forfeiture. 1040ez tax filing Substantially vested property, Substantially vested. 1040ez tax filing Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040ez tax filing Supplemental unemployment benefits, Supplemental unemployment benefits. 1040ez tax filing Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040ez tax filing Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040ez tax filing Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez tax filing Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez tax filing Terminal illness, Exclusion for terminal illness. 1040ez tax filing Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040ez tax filing Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040ez tax filing Tour guides, free tours for, Free tour. 1040ez tax filing Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040ez tax filing , Repayment of benefits. 1040ez tax filing Transferable property, Transferable property. 1040ez tax filing Transit passes, Transportation, Transit pass. 1040ez tax filing Travel agencies Free tour to organizer of group of tourists, Free tour. 1040ez tax filing Travel and transportation expenses Free tours from travel agencies, Free tour. 1040ez tax filing Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040ez tax filing School children, transporting of, Transporting school children. 1040ez tax filing Trusts Grantor trusts, Grantor trust. 1040ez tax filing Income, Estate and trust income. 1040ez tax filing Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040ez tax filing Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040ez tax filing V VA payments, VA payments. 1040ez tax filing Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040ez tax filing Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040ez tax filing Employer-provided, Employer-provided vehicles. 1040ez tax filing Veterans benefits, Veterans' benefits. 1040ez tax filing Disability compensation, Retroactive VA determination. 1040ez tax filing Retroactive VA determination, Retroactive VA determination. 1040ez tax filing Special statute of limitations. 1040ez tax filing , Special statute of limitations. 1040ez tax filing Viatical settlements, Viatical settlement. 1040ez tax filing Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040ez tax filing Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040ez tax filing W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040ez tax filing Winter energy payments, Payments to reduce cost of winter energy. 1040ez tax filing Withholding Barter exchange transactions, Backup withholding. 1040ez tax filing Unemployment compensation, Tax withholding. 1040ez tax filing Work-training programs, Work-training program. 1040ez tax filing Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040ez tax filing , Worksheet 1. 1040ez tax filing Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Merit Systems Protection Board

The Merit Systems Protection Board is a quasi-judicial agency within the executive branch that hears appeals from federal employees and studies federal merit systems in an effort to protect the rights of federal employees.

Contact the Agency or Department

Website: Merit Systems Protection Board

E-mail:

Address: 1615 M Street, NW
Washington, DC 20419

Phone Number: (202) 653-7200

Toll-free: (800) 424-9121 (Inspector General Hotline)

TTY: (800) 877-8339

The 1040ez Tax Filing

1040ez tax filing Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 1040ez tax filing Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. 1040ez tax filing Form 1040A filers. 1040ez tax filing Form 1040 filers. 1040ez tax filing More information. 1040ez tax filing Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 1040ez tax filing Taxpayer identification numbers for aliens. 1040ez tax filing Taxpayer identification numbers for adoptees. 1040ez tax filing Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. 1040ez tax filing S. 1040ez tax filing citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. 1040ez tax filing For details, see Table 1 and Table 2. 1040ez tax filing You also must file if one of the situations described in Table 3 applies. 1040ez tax filing The filing requirements apply even if you owe no tax. 1040ez tax filing Table 1. 1040ez tax filing 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 1040ez tax filing . 1040ez tax filing . 1040ez tax filing AND at the end of 2013 you were. 1040ez tax filing . 1040ez tax filing . 1040ez tax filing * THEN file a return if your gross income was at least. 1040ez tax filing . 1040ez tax filing . 1040ez tax filing ** 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. 1040ez tax filing ** 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). 1040ez tax filing Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040ez tax filing If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. 1040ez tax filing Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 1040ez tax filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040ez tax filing 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. 1040ez tax filing *** 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. 1040ez tax filing You may have to pay a penalty if you are required to file a return but fail to do so. 1040ez tax filing If you willfully fail to file a return, you may be subject to criminal prosecution. 1040ez tax filing For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 1040ez tax filing Gross income. 1040ez tax filing    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040ez tax filing 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. 1040ez tax filing For a list of community property states, see Community property states under Married Filing Separately, later. 1040ez tax filing Self-employed persons. 1040ez tax filing    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. 1040ez tax filing If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. 1040ez tax filing In either case, you must add any income from investments and from incidental or outside operations or sources. 1040ez tax filing    You must file Form 1040 if you owe any self-employment tax. 1040ez tax filing Filing status. 1040ez tax filing    Your filing status generally depends on whether you are single or married. 1040ez tax filing Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 1040ez tax filing Filing status is discussed in detail later in this publication. 1040ez tax filing Age. 1040ez tax filing    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. 1040ez tax filing For 2013, you are 65 or older if you were born before January 2, 1949. 1040ez tax filing Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. 1040ez tax filing Dependents should see Table 2 instead. 1040ez tax filing Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. 1040ez tax filing You are the surviving spouse, executor, administrator, or legal representative. 1040ez tax filing The decedent met the filing requirements described in this publication at the time of his or her death. 1040ez tax filing For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 1040ez tax filing Table 2. 1040ez tax filing 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 1040ez tax filing If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 1040ez tax filing  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 1040ez tax filing It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 1040ez tax filing Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 1040ez tax filing Gross income is the total of your unearned and earned income. 1040ez tax filing If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. 1040ez tax filing For details, see Exemptions for Dependents. 1040ez tax filing Single dependents—Were you either age 65 or older or blind? □ No. 1040ez tax filing You must file a return if any of the following apply. 1040ez tax filing Your unearned income was more than $1,000. 1040ez tax filing Your earned income was more than $6,100. 1040ez tax filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 1040ez tax filing     □ Yes. 1040ez tax filing You must file a return if any of the following apply. 1040ez tax filing Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 1040ez tax filing Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 1040ez tax filing Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 1040ez tax filing     Married dependents—Were you either age 65 or older or blind? □ No. 1040ez tax filing You must file a return if any of the following apply. 1040ez tax filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez tax filing Your unearned income was more than $1,000. 1040ez tax filing Your earned income was more than $6,100. 1040ez tax filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 1040ez tax filing     □ Yes. 1040ez tax filing You must file a return if any of the following apply. 1040ez tax filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez tax filing Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 1040ez tax filing Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 1040ez tax filing Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 1040ez tax filing     U. 1040ez tax filing S. 1040ez tax filing Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. 1040ez tax filing For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 1040ez tax filing S. 1040ez tax filing Citizens and Resident Aliens Abroad. 1040ez tax filing Residents of Puerto Rico If you are a U. 1040ez tax filing S. 1040ez tax filing citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 1040ez tax filing S. 1040ez tax filing income tax return for any year in which you meet the income requirements. 1040ez tax filing This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 1040ez tax filing If you are a bona fide resident of Puerto Rico for the whole year, your U. 1040ez tax filing S. 1040ez tax filing gross income does not include income from sources within Puerto Rico. 1040ez tax filing It does, however, include any income you received for your services as an employee of the United States or any U. 1040ez tax filing S. 1040ez tax filing agency. 1040ez tax filing If you receive income from Puerto Rican sources that is not subject to U. 1040ez tax filing S. 1040ez tax filing tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 1040ez tax filing S. 1040ez tax filing income tax return. 1040ez tax filing For more information, see Publication 570, Tax Guide for Individuals With Income From U. 1040ez tax filing S. 1040ez tax filing Possessions. 1040ez tax filing Individuals With Income From U. 1040ez tax filing S. 1040ez tax filing Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 1040ez tax filing S. 1040ez tax filing Virgin Islands, special rules may apply when determining whether you must file a U. 1040ez tax filing S. 1040ez tax filing federal income tax return. 1040ez tax filing In addition, you may have to file a return with the individual possession government. 1040ez tax filing See Publication 570 for more information. 1040ez tax filing Dependents A person who is a dependent may still have to file a return. 1040ez tax filing It depends on his or her earned income, unearned income, and gross income. 1040ez tax filing For details, see Table 2. 1040ez tax filing A dependent must also file if one of the situations described in Table 3 applies. 1040ez tax filing Responsibility of parent. 1040ez tax filing    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. 1040ez tax filing If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 1040ez tax filing ” Earned income. 1040ez tax filing    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 1040ez tax filing Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. 1040ez tax filing See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 1040ez tax filing Child's earnings. 1040ez tax filing    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 1040ez tax filing This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 1040ez tax filing But if the child does not pay the tax due on this income, the parent is liable for the tax. 1040ez tax filing Unearned income. 1040ez tax filing    Unearned income includes income such as interest, dividends, and capital gains. 1040ez tax filing Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 1040ez tax filing Election to report child's unearned income on parent's return. 1040ez tax filing    You may be able to include your child's interest and dividend income on your tax return. 1040ez tax filing If you do this, your child will not have to file a return. 1040ez tax filing To make this election, all of the following conditions must be met. 1040ez tax filing Your child was under age 19 (or under age 24 if a student) at the end of 2013. 1040ez tax filing (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. 1040ez tax filing Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. 1040ez tax filing ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 1040ez tax filing The interest and dividend income was less than $10,000. 1040ez tax filing Your child is required to file a return for 2013 unless you make this election. 1040ez tax filing Your child does not file a joint return for 2013. 1040ez tax filing No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. 1040ez tax filing No federal income tax was withheld from your child's income under the backup withholding rules. 1040ez tax filing You are the parent whose return must be used when making the election to report your child's unearned income. 1040ez tax filing   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 1040ez tax filing Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. 1040ez tax filing See Table 3 for those other situations when you must file. 1040ez tax filing Table 3. 1040ez tax filing Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. 1040ez tax filing 1. 1040ez tax filing You owe any special taxes, including any of the following. 1040ez tax filing   a. 1040ez tax filing Alternative minimum tax. 1040ez tax filing (See Form 6251. 1040ez tax filing )   b. 1040ez tax filing Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 1040ez tax filing (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 1040ez tax filing ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 1040ez tax filing   c. 1040ez tax filing Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). 1040ez tax filing   d. 1040ez tax filing Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. 1040ez tax filing (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 1040ez tax filing )   e. 1040ez tax filing Household employment taxes. 1040ez tax filing But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 1040ez tax filing   f. 1040ez tax filing Recapture taxes. 1040ez tax filing (See the Form 1040 instructions for lines 44, 59b, and 60. 1040ez tax filing ) 2. 1040ez tax filing You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 1040ez tax filing 3. 1040ez tax filing You had net earnings from self-employment of at least $400. 1040ez tax filing (See Schedule SE (Form 1040) and its instructions. 1040ez tax filing ) 4. 1040ez tax filing You had wages of $108. 1040ez tax filing 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 1040ez tax filing (See Schedule SE (Form 1040) and its instructions. 1040ez tax filing ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. 1040ez tax filing For example, you should file if one of the following applies. 1040ez tax filing You had income tax withheld from your pay. 1040ez tax filing You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 1040ez tax filing You qualify for the earned income credit. 1040ez tax filing See Publication 596, Earned Income Credit (EIC), for more information. 1040ez tax filing You qualify for the additional child tax credit. 1040ez tax filing See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 1040ez tax filing You qualify for the refundable American opportunity education credit. 1040ez tax filing See Form 8863, Education Credits. 1040ez tax filing You qualify for the health coverage tax credit. 1040ez tax filing For information about this credit, see Form 8885, Health Coverage Tax Credit. 1040ez tax filing You qualify for the credit for federal tax on fuels. 1040ez tax filing See Form 4136, Credit for Federal Tax Paid on Fuels. 1040ez tax filing Form 1099-B received. 1040ez tax filing    Even if you are not required to file a return, you should consider filing if all of the following apply. 1040ez tax filing You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 1040ez tax filing The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. 1040ez tax filing Box 3 of Form 1099-B (or substitute statement) is blank. 1040ez tax filing In this case, filing a return may keep you from getting a notice from the IRS. 1040ez tax filing Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. 1040ez tax filing You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 1040ez tax filing There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 1040ez tax filing If more than one filing status applies to you, choose the one that will give you the lowest tax. 1040ez tax filing Marital Status In general, your filing status depends on whether you are considered unmarried or married. 1040ez tax filing Unmarried persons. 1040ez tax filing    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. 1040ez tax filing   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 1040ez tax filing Divorced persons. 1040ez tax filing    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 1040ez tax filing Divorce and remarriage. 1040ez tax filing    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. 1040ez tax filing Annulled marriages. 1040ez tax filing    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. 1040ez tax filing You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. 1040ez tax filing 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. 1040ez tax filing If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). 1040ez tax filing 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. 1040ez tax filing Head of household or qualifying widow(er) with dependent child. 1040ez tax filing    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. 1040ez tax filing See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 1040ez tax filing Married persons. 1040ez tax filing    If you are considered married, you and your spouse can file a joint return or separate returns. 1040ez tax filing Considered married. 1040ez tax filing    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. 1040ez tax filing You are married and living together. 1040ez tax filing 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. 1040ez tax filing You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 1040ez tax filing You are separated under an interlocutory (not final) decree of divorce. 1040ez tax filing Same-sex marriage. 1040ez tax filing    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040ez tax filing 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. 1040ez tax filing However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 1040ez tax filing   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 1040ez tax filing S. 1040ez tax filing territories and possessions. 1040ez tax filing It means any domestic jurisdiction that has the legal authority to sanction marriages. 1040ez tax filing The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 1040ez tax filing   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 1040ez tax filing However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. 1040ez tax filing   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. 1040ez tax filing gov. 1040ez tax filing Spouse died during the year. 1040ez tax filing    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 1040ez tax filing   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 1040ez tax filing For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 1040ez tax filing   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 1040ez tax filing Your deceased spouse's filing status is married filing separately for that year. 1040ez tax filing Married persons living apart. 1040ez tax filing    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. 1040ez tax filing If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 1040ez tax filing Also, your tax may be lower, and you may be able to claim the earned income credit. 1040ez tax filing See Head of Household , later. 1040ez tax filing Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 1040ez tax filing To determine your marital status, see Marital Status , earlier. 1040ez tax filing Widow(er). 1040ez tax filing    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 1040ez tax filing You may, however, be able to use another filing status that will give you a lower tax. 1040ez tax filing See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 1040ez tax filing How to file. 1040ez tax filing    You can file Form 1040. 1040ez tax filing If you have taxable income of less than $100,000, you may be able to file Form 1040A. 1040ez tax filing If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 1040ez tax filing If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 1040ez tax filing Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 1040ez tax filing 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. 1040ez tax filing On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 1040ez tax filing You can file a joint return even if one of you had no income or deductions. 1040ez tax filing 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. 1040ez tax filing 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. 1040ez tax filing 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). 1040ez tax filing You can choose the method that gives the two of you the lower combined tax. 1040ez tax filing How to file. 1040ez tax filing    If you file as married filing jointly, you can use Form 1040. 1040ez tax filing If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 1040ez tax filing 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. 1040ez tax filing If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 1040ez tax filing Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 1040ez tax filing Spouse died. 1040ez tax filing    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. 1040ez tax filing See Spouse died during the year , under Married persons, earlier. 1040ez tax filing   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. 1040ez tax filing Divorced persons. 1040ez tax filing    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. 1040ez tax filing Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 1040ez tax filing Accounting period. 1040ez tax filing    Both of you must use the same accounting period, but you can use different accounting methods. 1040ez tax filing Joint responsibility. 1040ez tax filing    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 1040ez tax filing This means that if one spouse does not pay the tax due, the other may have to. 1040ez tax filing Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 1040ez tax filing One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 1040ez tax filing   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. 1040ez tax filing Divorced taxpayer. 1040ez tax filing    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 1040ez tax filing 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. 1040ez tax filing Relief from joint responsibility. 1040ez tax filing    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. 1040ez tax filing You can ask for relief no matter how small the liability. 1040ez tax filing   There are three types of relief available. 1040ez tax filing Innocent spouse relief. 1040ez tax filing Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). 1040ez tax filing Equitable relief. 1040ez tax filing    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 1040ez tax filing Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 1040ez tax filing Signing a joint return. 1040ez tax filing    For a return to be considered a joint return, both spouses generally must sign the return. 1040ez tax filing Spouse died before signing. 1040ez tax filing    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 1040ez tax filing If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 1040ez tax filing Spouse away from home. 1040ez tax filing    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. 1040ez tax filing Injury or disease prevents signing. 1040ez tax filing    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 1040ez tax filing ” Be sure to also sign in the space provided for your signature. 1040ez tax filing Attach a dated statement, signed by you, to the return. 1040ez tax filing 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. 1040ez tax filing Signing as guardian of spouse. 1040ez tax filing    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 1040ez tax filing Spouse in combat zone. 1040ez tax filing    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. 1040ez tax filing Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 1040ez tax filing 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. 1040ez tax filing Other reasons spouse cannot sign. 1040ez tax filing    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). 1040ez tax filing Attach the power of attorney (or a copy of it) to your tax return. 1040ez tax filing You can use Form 2848. 1040ez tax filing Nonresident alien or dual-status alien. 1040ez tax filing    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 1040ez tax filing However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 1040ez tax filing S. 1040ez tax filing citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 1040ez tax filing If you do file a joint return, you and your spouse are both treated as U. 1040ez tax filing S. 1040ez tax filing residents for the entire tax year. 1040ez tax filing See chapter 1 of Publication 519. 1040ez tax filing Married Filing Separately You can choose married filing separately as your filing status if you are married. 1040ez tax filing 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. 1040ez tax filing 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. 1040ez tax filing 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 ). 1040ez tax filing This can apply to you even if you are not divorced or legally separated. 1040ez tax filing 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. 1040ez tax filing The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 1040ez tax filing See Head of Household , later, for more information. 1040ez tax filing 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. 1040ez tax filing However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 1040ez tax filing This way you can make sure you are using the filing status that results in the lowest combined tax. 1040ez tax filing When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 1040ez tax filing How to file. 1040ez tax filing    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 1040ez tax filing 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. 1040ez tax filing   You can file Form 1040. 1040ez tax filing If your taxable income is less than $100,000, you may be able to file Form 1040A. 1040ez tax filing Select this filing status by checking the box on line 3 of either form. 1040ez tax filing Enter your spouse's full name and SSN or ITIN in the spaces provided. 1040ez tax filing 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. 1040ez tax filing Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 1040ez tax filing Special Rules If you choose married filing separately as your filing status, the following special rules apply. 1040ez tax filing Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 1040ez tax filing Your tax rate generally is higher than on a joint return. 1040ez tax filing Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 1040ez tax filing You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). 1040ez tax filing 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. 1040ez tax filing See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 1040ez tax filing You cannot take the earned income credit. 1040ez tax filing You cannot take the exclusion or credit for adoption expenses in most cases. 1040ez tax filing 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. 1040ez tax filing You cannot exclude any interest income from qualified U. 1040ez tax filing S. 1040ez tax filing savings bonds you used for higher education expenses. 1040ez tax filing 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. 1040ez tax filing 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. 1040ez tax filing Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 1040ez tax filing If your spouse itemizes deductions, you cannot claim the standard deduction. 1040ez tax filing If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 1040ez tax filing Adjusted gross income (AGI) limits. 1040ez tax filing    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. 1040ez tax filing Individual retirement arrangements (IRAs). 1040ez tax filing    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. 1040ez tax filing Your deduction is reduced or eliminated if your income is more than a certain amount. 1040ez tax filing This amount is much lower for married individuals who file separately and lived together at any time during the year. 1040ez tax filing For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 1040ez tax filing Rental activity losses. 1040ez tax filing    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. 1040ez tax filing This is called a special allowance. 1040ez tax filing However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 1040ez tax filing 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. 1040ez tax filing See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 1040ez tax filing Community property states. 1040ez tax filing    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. 1040ez tax filing See Publication 555, Community Property. 1040ez tax filing 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. 1040ez tax filing You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 1040ez tax filing This does not include any extensions. 1040ez tax filing A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 1040ez tax filing 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. 1040ez tax filing Exception. 1040ez tax filing    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 1040ez tax filing The personal representative has 1 year from the due date (including extensions) of the return to make the change. 1040ez tax filing See Publication 559 for more information on filing income tax returns for a decedent. 1040ez tax filing Head of Household You may be able to file as head of household if you meet all the following requirements. 1040ez tax filing You are unmarried or considered unmarried on the last day of the year. 1040ez tax filing See Marital Status , earlier, and Considered Unmarried , later. 1040ez tax filing You paid more than half the cost of keeping up a home for the year. 1040ez tax filing A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 1040ez tax filing However, if the qualifying person is your dependent parent, he or she does not have to live with you. 1040ez tax filing See Special rule for parent , later, under Qualifying Person. 1040ez tax filing 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. 1040ez tax filing You will also receive a higher standard deduction than if you file as single or married filing separately. 1040ez tax filing How to file. 1040ez tax filing    If you file as head of household, you can use Form 1040. 1040ez tax filing If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 1040ez tax filing Indicate your choice of this filing status by checking the box on line 4 of either form. 1040ez tax filing Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 1040ez tax filing Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 1040ez tax filing You are considered unmarried on the last day of the tax year if you meet all the following tests. 1040ez tax filing You file a separate return (defined earlier under Joint Return After Separate Returns ). 1040ez tax filing You paid more than half the cost of keeping up your home for the tax year. 1040ez tax filing Your spouse did not live in your home during the last 6 months of the tax year. 1040ez tax filing Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 1040ez tax filing See Temporary absences , later. 1040ez tax filing Your home was the main home of your child, stepchild, or foster child for more than half the year. 1040ez tax filing (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 1040ez tax filing ) You must be able to claim an exemption for the child. 1040ez tax filing However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. 1040ez tax filing The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 1040ez tax filing 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. 1040ez tax filing See Publication 555 for more information. 1040ez tax filing Nonresident alien spouse. 1040ez tax filing    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. 1040ez tax filing However, your spouse is not a qualifying person for head of household purposes. 1040ez tax filing You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 1040ez tax filing Choice to treat spouse as resident. 1040ez tax filing    You are considered married if you choose to treat your spouse as a resident alien. 1040ez tax filing See chapter 1 of Publication 519. 1040ez tax filing 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. 1040ez tax filing You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 1040ez tax filing Worksheet 1. 1040ez tax filing 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. 1040ez tax filing Costs you include. 1040ez tax filing    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. 1040ez tax filing   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. 1040ez tax filing However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 1040ez tax filing Costs you do not include. 1040ez tax filing    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 1040ez tax filing 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. 1040ez tax filing Qualifying Person See Table 4 to see who is a qualifying person. 1040ez tax filing Any person not described in Table 4 is not a qualifying person. 1040ez tax filing Example 1—child. 1040ez tax filing Your unmarried son lived with you all year and was 18 years old at the end of the year. 1040ez tax filing 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. 1040ez tax filing As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. 1040ez tax filing Example 2—child who is not qualifying person. 1040ez tax filing 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. 1040ez tax filing Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 1040ez tax filing Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 1040ez tax filing As a result, he is not your qualifying person for head of household purposes. 1040ez tax filing Example 3—girlfriend. 1040ez tax filing Your girlfriend lived with you all year. 1040ez tax filing Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . 1040ez tax filing See Table 4. 1040ez tax filing Example 4—girlfriend's child. 1040ez tax filing The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 1040ez tax filing He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). 1040ez tax filing As a result, he is not your qualifying person for head of household purposes. 1040ez tax filing Home of qualifying person. 1040ez tax filing    Generally, the qualifying person must live with you for more than half of the year. 1040ez tax filing Special rule for parent. 1040ez tax filing    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. 1040ez tax filing However, you must be able to claim an exemption for your father or mother. 1040ez tax filing 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. 1040ez tax filing   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. 1040ez tax filing Death or birth. 1040ez tax filing    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. 1040ez tax filing To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. 1040ez tax filing Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. 1040ez tax filing Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. 1040ez tax filing Example. 1040ez tax filing You are unmarried. 1040ez tax filing Your mother, for whom you can claim an exemption, lived in an apartment by herself. 1040ez tax filing She died on September 2. 1040ez tax filing The cost of the upkeep of her apartment for the year until her death was $6,000. 1040ez tax filing You paid $4,000 and your brother paid $2,000. 1040ez tax filing Your brother made no other payments towards your mother's support. 1040ez tax filing Your mother had no income. 1040ez tax filing Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. 1040ez tax filing Temporary absences. 1040ez tax filing    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. 1040ez tax filing It must be reasonable to assume the absent person will return to the home after the temporary absence. 1040ez tax filing You must continue to keep up the home during the absence. 1040ez tax filing Kidnapped child. 1040ez tax filing    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 1040ez tax filing You can claim head of household filing status if all the following statements are true. 1040ez tax filing The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 1040ez tax filing In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 1040ez tax filing You would have qualified for head of household filing status if the child had not been kidnapped. 1040ez tax filing   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 1040ez tax filing 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. 1040ez tax filing The year of death is the last year for which you can file jointly with your deceased spouse. 1040ez tax filing See Married Filing Jointly , earlier. 1040ez tax filing 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. 1040ez tax filing 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. 1040ez tax filing The rules for using this filing status are explained in detail here. 1040ez tax filing This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 1040ez tax filing It does not entitle you to file a joint return. 1040ez tax filing How to file. 1040ez tax filing    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 1040ez tax filing If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 1040ez tax filing Check the box on line 5 of either form. 1040ez tax filing Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 1040ez tax filing Table 4. 1040ez tax filing Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. 1040ez tax filing IF the person is your . 1040ez tax filing . 1040ez tax filing . 1040ez tax filing   AND . 1040ez tax filing . 1040ez tax filing . 1040ez tax filing   THEN that person is . 1040ez tax filing . 1040ez tax filing . 1040ez tax filing 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. 1040ez tax filing   he or she is married and you can claim an exemption for him or her   a qualifying person. 1040ez tax filing   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 1040ez tax filing 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 1040ez tax filing 6   you cannot claim an exemption for him or her   not a qualifying person. 1040ez tax filing qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 1040ez tax filing   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. 1040ez tax filing   he or she did not live with you more than half the year   not a qualifying person. 1040ez tax filing   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 1040ez tax filing   you cannot claim an exemption for him or her   not a qualifying person. 1040ez tax filing 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 1040ez tax filing 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 1040ez tax filing Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. 1040ez tax filing 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. 1040ez tax filing 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 1040ez tax filing 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 1040ez tax filing 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 1040ez tax filing See Multiple Support Agreement . 1040ez tax filing 6 See Special rule for parent . 1040ez tax filing Eligibility rules. 1040ez tax filing    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. 1040ez tax filing You were entitled to file a joint return with your spouse for the year your spouse died. 1040ez tax filing It does not matter whether you actually filed a joint return. 1040ez tax filing Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 1040ez tax filing You have a child or stepchild for whom you can claim an exemption. 1040ez tax filing This does not include a foster child. 1040ez tax filing This child lived in your home all year, except for temporary absences. 1040ez tax filing See Temporary absences , earlier, under Head of Household. 1040ez tax filing There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 1040ez tax filing You paid more than half the cost of keeping up a home for the year. 1040ez tax filing See Keeping Up a Home , earlier, under Head of Household. 1040ez tax filing Example. 1040ez tax filing John's wife died in 2011. 1040ez tax filing John has not remarried. 1040ez tax filing He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 1040ez tax filing For 2011 he was entitled to file a joint return for himself and his deceased wife. 1040ez tax filing For 2012 and 2013, he can file as a qualifying widower with a dependent child. 1040ez tax filing After 2013, he can file as head of household if he qualifies. 1040ez tax filing Death or birth. 1040ez tax filing    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. 1040ez tax filing 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. 1040ez tax filing Kidnapped child. 1040ez tax filing    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. 1040ez tax filing You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 1040ez tax filing The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 1040ez tax filing In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 1040ez tax filing You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 1040ez tax filing As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 1040ez tax filing Exemptions Exemptions reduce your taxable income. 1040ez tax filing You can deduct $3,900 for each exemption you claim in 2013. 1040ez tax filing If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 1040ez tax filing But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. 1040ez tax filing See Phaseout of Exemptions , later. 1040ez tax filing Types of exemptions. 1040ez tax filing    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 1040ez tax filing While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 1040ez tax filing Dependent cannot claim a personal exemption. 1040ez tax filing    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. 1040ez tax filing How to claim exemptions. 1040ez tax filing    How you claim an exemption on your tax return depends on which form you file. 1040ez tax filing Form 1040EZ filers. 1040ez tax filing    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 1040ez tax filing Form 1040A filers. 1040ez tax filing    If you file Form 1040A, complete lines 6a through 6d. 1040ez tax filing The total number of exemptions you can claim is the total in the box on line 6d. 1040ez tax filing Also complete line 26. 1040ez tax filing Form 1040 filers. 1040ez tax filing    If you file Form 1040, complete lines 6a through 6d. 1040ez tax filing The total number of exemptions you can claim is the total in the box on line 6d. 1040ez tax filing Also complete line 42. 1040ez tax filing If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 1040ez tax filing U. 1040ez tax filing S. 1040ez tax filing citizen or resident alien. 1040ez tax filing    If you are a U. 1040ez tax filing S. 1040ez tax filing citizen, U. 1040ez tax filing S. 1040ez tax filing resident alien, U. 1040ez tax filing S. 1040ez tax filing national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 1040ez tax filing Nonresident aliens. 1040ez tax filing    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. 1040ez tax filing You cannot claim exemptions for a spouse or dependents. 1040ez tax filing   These restrictions do not apply if you are a nonresident alien married to a U. 1040ez tax filing S. 1040ez tax filing citizen or resident alien and have chosen to be treated as a resident of the United States. 1040ez tax filing More information. 1040ez tax filing    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 1040ez tax filing Dual-status taxpayers. 1040ez tax filing    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. 1040ez tax filing Personal Exemptions You are generally allowed one exemption for yourself. 1040ez tax filing If you are married, you may be allowed one exemption for your spouse. 1040ez tax filing These are called personal exemptions. 1040ez tax filing Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040ez tax filing If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 1040ez tax filing Your Spouse's Exemption Your spouse is never considered your dependent. 1040ez tax filing Joint return. 1040ez tax filing    On a joint return, you can claim one exemption for yourself and one for your spouse. 1040ez tax filing Separate return. 1040ez tax filing    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 1040ez tax filing This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040ez tax filing You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 1040ez tax filing S. 1040ez tax filing tax purposes and satisfy the other conditions listed above. 1040ez tax filing Head of household. 1040ez tax filing    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. 1040ez tax filing   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. 1040ez tax filing Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 1040ez tax filing Death of spouse. 1040ez tax filing    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 1040ez tax filing If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 1040ez tax filing   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040ez tax filing   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 1040ez tax filing If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040ez tax filing Divorced or separated spouse. 1040ez tax filing    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040ez tax filing This rule applies even if you provided all of your former spouse's support. 1040ez tax filing Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040ez tax filing You can claim an exemption for a dependent even if your dependent files a return. 1040ez tax filing The term “dependent” means: A qualifying child, or A qualifying relative. 1040ez tax filing The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040ez tax filing You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040ez tax filing Dependent taxpayer test. 1040ez tax filing Joint return test. 1040ez tax filing Citizen or resident test. 1040ez tax filing These three tests are explained in detail later. 1040ez tax filing All the requirements for claiming an exemption for a dependent are summarized in Table 5. 1040ez tax filing Table 5. 1040ez tax filing Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 1040ez tax filing For details, see the rest of this publication. 1040ez tax filing You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 1040ez tax filing   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 1040ez tax filing   You cannot claim a person as a dependent unless that person is a U. 1040ez tax filing S. 1040ez tax filing citizen, U. 1040ez tax filing S. 1040ez tax filing resident alien, U. 1040ez tax filing S. 1040ez tax filing national, or a resident of Canada or Mexico. 1040ez tax filing 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040ez tax filing   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 1040ez tax filing   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 1040ez tax filing   The child must have lived with you for more than half of the year. 1040ez tax filing 2  The child must not have provided more than half of his or her own support for the year. 1040ez tax filing   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). 1040ez tax filing  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 1040ez tax filing See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 1040ez tax filing The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040ez tax filing   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 1040ez tax filing   The person's gross income for the year must be less than $3,900. 1040ez tax filing 3  You must provide more than half of the person's total support for the year. 1040ez tax filing 4  1 There is an exception for certain adopted children. 1040ez tax filing 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez tax filing 3 There is an exception if the person is disabled and has income from a sheltered workshop. 1040ez tax filing 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040ez tax filing Dependent not allowed a personal exemption. 1040ez tax filing If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 1040ez tax filing This is true even if you do not claim the dependent's exemption on your return. 1040ez tax filing It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 1040ez tax filing Housekeepers, maids, or servants. 1040ez tax filing    If these people work for you, you cannot claim exemptions for them. 1040ez tax filing Child tax credit. 1040ez tax filing    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 1040ez tax filing For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 1040ez tax filing Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040ez tax filing Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040ez tax filing If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 1040ez tax filing Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040ez tax filing Exception. 1040ez tax filing    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 1040ez tax filing Example 1—child files joint return. 1040ez tax filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040ez tax filing He earned $25,000 for the year. 1040ez tax filing The couple files a joint return. 1040ez tax filing You cannot take an exemption for your daughter. 1040ez tax filing Example 2—child files joint return only as claim for refund of withheld tax. 1040ez tax filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040ez tax filing Neither is required to file a tax return. 1040ez tax filing They do not have a child. 1040ez tax filing Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 1040ez tax filing The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 1040ez tax filing You can claim exemptions for each of them if all the other tests to do so are met. 1040ez tax filing Example 3—child files joint return to claim American opportunity credit. 1040ez tax filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040ez tax filing He and his wife are not required to file a tax return. 1040ez tax filing However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040ez tax filing Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income