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2005 Tax Filing

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2005 Tax Filing

2005 tax filing Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 2005 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. 2005 tax filing Form 1040A filers. 2005 tax filing Form 1040 filers. 2005 tax filing More information. 2005 tax filing Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2005 tax filing Taxpayer identification numbers for aliens. 2005 tax filing Taxpayer identification numbers for adoptees. 2005 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. 2005 tax filing S. 2005 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. 2005 tax filing For details, see Table 1 and Table 2. 2005 tax filing You also must file if one of the situations described in Table 3 applies. 2005 tax filing The filing requirements apply even if you owe no tax. 2005 tax filing Table 1. 2005 tax filing 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2005 tax filing . 2005 tax filing . 2005 tax filing AND at the end of 2013 you were. 2005 tax filing . 2005 tax filing . 2005 tax filing * THEN file a return if your gross income was at least. 2005 tax filing . 2005 tax filing . 2005 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. 2005 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). 2005 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). 2005 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. 2005 tax filing Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2005 tax filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2005 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. 2005 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. 2005 tax filing You may have to pay a penalty if you are required to file a return but fail to do so. 2005 tax filing If you willfully fail to file a return, you may be subject to criminal prosecution. 2005 tax filing For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 2005 tax filing Gross income. 2005 tax filing    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2005 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. 2005 tax filing For a list of community property states, see Community property states under Married Filing Separately, later. 2005 tax filing Self-employed persons. 2005 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. 2005 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. 2005 tax filing In either case, you must add any income from investments and from incidental or outside operations or sources. 2005 tax filing    You must file Form 1040 if you owe any self-employment tax. 2005 tax filing Filing status. 2005 tax filing    Your filing status generally depends on whether you are single or married. 2005 tax filing Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 2005 tax filing Filing status is discussed in detail later in this publication. 2005 tax filing Age. 2005 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. 2005 tax filing For 2013, you are 65 or older if you were born before January 2, 1949. 2005 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. 2005 tax filing Dependents should see Table 2 instead. 2005 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. 2005 tax filing You are the surviving spouse, executor, administrator, or legal representative. 2005 tax filing The decedent met the filing requirements described in this publication at the time of his or her death. 2005 tax filing For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 2005 tax filing Table 2. 2005 tax filing 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 2005 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. 2005 tax filing  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 2005 tax filing It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 2005 tax filing Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 2005 tax filing Gross income is the total of your unearned and earned income. 2005 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. 2005 tax filing For details, see Exemptions for Dependents. 2005 tax filing Single dependents—Were you either age 65 or older or blind? □ No. 2005 tax filing You must file a return if any of the following apply. 2005 tax filing Your unearned income was more than $1,000. 2005 tax filing Your earned income was more than $6,100. 2005 tax filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 2005 tax filing     □ Yes. 2005 tax filing You must file a return if any of the following apply. 2005 tax filing Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2005 tax filing Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2005 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). 2005 tax filing     Married dependents—Were you either age 65 or older or blind? □ No. 2005 tax filing You must file a return if any of the following apply. 2005 tax filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2005 tax filing Your unearned income was more than $1,000. 2005 tax filing Your earned income was more than $6,100. 2005 tax filing Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 2005 tax filing     □ Yes. 2005 tax filing You must file a return if any of the following apply. 2005 tax filing Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2005 tax filing Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2005 tax filing Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2005 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). 2005 tax filing     U. 2005 tax filing S. 2005 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. 2005 tax filing For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2005 tax filing S. 2005 tax filing Citizens and Resident Aliens Abroad. 2005 tax filing Residents of Puerto Rico If you are a U. 2005 tax filing S. 2005 tax filing citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2005 tax filing S. 2005 tax filing income tax return for any year in which you meet the income requirements. 2005 tax filing This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2005 tax filing If you are a bona fide resident of Puerto Rico for the whole year, your U. 2005 tax filing S. 2005 tax filing gross income does not include income from sources within Puerto Rico. 2005 tax filing It does, however, include any income you received for your services as an employee of the United States or any U. 2005 tax filing S. 2005 tax filing agency. 2005 tax filing If you receive income from Puerto Rican sources that is not subject to U. 2005 tax filing S. 2005 tax filing tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 2005 tax filing S. 2005 tax filing income tax return. 2005 tax filing For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2005 tax filing S. 2005 tax filing Possessions. 2005 tax filing Individuals With Income From U. 2005 tax filing S. 2005 tax filing Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2005 tax filing S. 2005 tax filing Virgin Islands, special rules may apply when determining whether you must file a U. 2005 tax filing S. 2005 tax filing federal income tax return. 2005 tax filing In addition, you may have to file a return with the individual possession government. 2005 tax filing See Publication 570 for more information. 2005 tax filing Dependents A person who is a dependent may still have to file a return. 2005 tax filing It depends on his or her earned income, unearned income, and gross income. 2005 tax filing For details, see Table 2. 2005 tax filing A dependent must also file if one of the situations described in Table 3 applies. 2005 tax filing Responsibility of parent. 2005 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. 2005 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. 2005 tax filing ” Earned income. 2005 tax filing    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 2005 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. 2005 tax filing See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 2005 tax filing Child's earnings. 2005 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. 2005 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. 2005 tax filing But if the child does not pay the tax due on this income, the parent is liable for the tax. 2005 tax filing Unearned income. 2005 tax filing    Unearned income includes income such as interest, dividends, and capital gains. 2005 tax filing Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 2005 tax filing Election to report child's unearned income on parent's return. 2005 tax filing    You may be able to include your child's interest and dividend income on your tax return. 2005 tax filing If you do this, your child will not have to file a return. 2005 tax filing To make this election, all of the following conditions must be met. 2005 tax filing Your child was under age 19 (or under age 24 if a student) at the end of 2013. 2005 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. 2005 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. 2005 tax filing ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2005 tax filing The interest and dividend income was less than $10,000. 2005 tax filing Your child is required to file a return for 2013 unless you make this election. 2005 tax filing Your child does not file a joint return for 2013. 2005 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. 2005 tax filing No federal income tax was withheld from your child's income under the backup withholding rules. 2005 tax filing You are the parent whose return must be used when making the election to report your child's unearned income. 2005 tax filing   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 2005 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. 2005 tax filing See Table 3 for those other situations when you must file. 2005 tax filing Table 3. 2005 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. 2005 tax filing 1. 2005 tax filing You owe any special taxes, including any of the following. 2005 tax filing   a. 2005 tax filing Alternative minimum tax. 2005 tax filing (See Form 6251. 2005 tax filing )   b. 2005 tax filing Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2005 tax filing (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2005 tax filing ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2005 tax filing   c. 2005 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). 2005 tax filing   d. 2005 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. 2005 tax filing (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 2005 tax filing )   e. 2005 tax filing Household employment taxes. 2005 tax filing But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 2005 tax filing   f. 2005 tax filing Recapture taxes. 2005 tax filing (See the Form 1040 instructions for lines 44, 59b, and 60. 2005 tax filing ) 2. 2005 tax filing You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 2005 tax filing 3. 2005 tax filing You had net earnings from self-employment of at least $400. 2005 tax filing (See Schedule SE (Form 1040) and its instructions. 2005 tax filing ) 4. 2005 tax filing You had wages of $108. 2005 tax filing 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2005 tax filing (See Schedule SE (Form 1040) and its instructions. 2005 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. 2005 tax filing For example, you should file if one of the following applies. 2005 tax filing You had income tax withheld from your pay. 2005 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. 2005 tax filing You qualify for the earned income credit. 2005 tax filing See Publication 596, Earned Income Credit (EIC), for more information. 2005 tax filing You qualify for the additional child tax credit. 2005 tax filing See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 2005 tax filing You qualify for the refundable American opportunity education credit. 2005 tax filing See Form 8863, Education Credits. 2005 tax filing You qualify for the health coverage tax credit. 2005 tax filing For information about this credit, see Form 8885, Health Coverage Tax Credit. 2005 tax filing You qualify for the credit for federal tax on fuels. 2005 tax filing See Form 4136, Credit for Federal Tax Paid on Fuels. 2005 tax filing Form 1099-B received. 2005 tax filing    Even if you are not required to file a return, you should consider filing if all of the following apply. 2005 tax filing You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 2005 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. 2005 tax filing Box 3 of Form 1099-B (or substitute statement) is blank. 2005 tax filing In this case, filing a return may keep you from getting a notice from the IRS. 2005 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. 2005 tax filing You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 2005 tax filing There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 2005 tax filing If more than one filing status applies to you, choose the one that will give you the lowest tax. 2005 tax filing Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2005 tax filing Unmarried persons. 2005 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. 2005 tax filing   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2005 tax filing Divorced persons. 2005 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. 2005 tax filing Divorce and remarriage. 2005 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. 2005 tax filing Annulled marriages. 2005 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. 2005 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. 2005 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. 2005 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). 2005 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. 2005 tax filing Head of household or qualifying widow(er) with dependent child. 2005 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. 2005 tax filing See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2005 tax filing Married persons. 2005 tax filing    If you are considered married, you and your spouse can file a joint return or separate returns. 2005 tax filing Considered married. 2005 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. 2005 tax filing You are married and living together. 2005 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. 2005 tax filing You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 2005 tax filing You are separated under an interlocutory (not final) decree of divorce. 2005 tax filing Same-sex marriage. 2005 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. 2005 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. 2005 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. 2005 tax filing   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2005 tax filing S. 2005 tax filing territories and possessions. 2005 tax filing It means any domestic jurisdiction that has the legal authority to sanction marriages. 2005 tax filing The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2005 tax filing   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2005 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. 2005 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. 2005 tax filing gov. 2005 tax filing Spouse died during the year. 2005 tax filing    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2005 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. 2005 tax filing For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2005 tax filing   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2005 tax filing Your deceased spouse's filing status is married filing separately for that year. 2005 tax filing Married persons living apart. 2005 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. 2005 tax filing If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 2005 tax filing Also, your tax may be lower, and you may be able to claim the earned income credit. 2005 tax filing See Head of Household , later. 2005 tax filing Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2005 tax filing To determine your marital status, see Marital Status , earlier. 2005 tax filing Widow(er). 2005 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. 2005 tax filing You may, however, be able to use another filing status that will give you a lower tax. 2005 tax filing See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2005 tax filing How to file. 2005 tax filing    You can file Form 1040. 2005 tax filing If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2005 tax filing If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2005 tax filing If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2005 tax filing Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 2005 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. 2005 tax filing On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2005 tax filing You can file a joint return even if one of you had no income or deductions. 2005 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. 2005 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. 2005 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). 2005 tax filing You can choose the method that gives the two of you the lower combined tax. 2005 tax filing How to file. 2005 tax filing    If you file as married filing jointly, you can use Form 1040. 2005 tax filing If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2005 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. 2005 tax filing If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2005 tax filing Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 2005 tax filing Spouse died. 2005 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. 2005 tax filing See Spouse died during the year , under Married persons, earlier. 2005 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. 2005 tax filing Divorced persons. 2005 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. 2005 tax filing Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2005 tax filing Accounting period. 2005 tax filing    Both of you must use the same accounting period, but you can use different accounting methods. 2005 tax filing Joint responsibility. 2005 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. 2005 tax filing This means that if one spouse does not pay the tax due, the other may have to. 2005 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. 2005 tax filing One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2005 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. 2005 tax filing Divorced taxpayer. 2005 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. 2005 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. 2005 tax filing Relief from joint responsibility. 2005 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. 2005 tax filing You can ask for relief no matter how small the liability. 2005 tax filing   There are three types of relief available. 2005 tax filing Innocent spouse relief. 2005 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). 2005 tax filing Equitable relief. 2005 tax filing    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2005 tax filing Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 2005 tax filing Signing a joint return. 2005 tax filing    For a return to be considered a joint return, both spouses generally must sign the return. 2005 tax filing Spouse died before signing. 2005 tax filing    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2005 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. 2005 tax filing Spouse away from home. 2005 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. 2005 tax filing Injury or disease prevents signing. 2005 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). 2005 tax filing ” Be sure to also sign in the space provided for your signature. 2005 tax filing Attach a dated statement, signed by you, to the return. 2005 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. 2005 tax filing Signing as guardian of spouse. 2005 tax filing    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2005 tax filing Spouse in combat zone. 2005 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. 2005 tax filing Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2005 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. 2005 tax filing Other reasons spouse cannot sign. 2005 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). 2005 tax filing Attach the power of attorney (or a copy of it) to your tax return. 2005 tax filing You can use Form 2848. 2005 tax filing Nonresident alien or dual-status alien. 2005 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. 2005 tax filing However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2005 tax filing S. 2005 tax filing citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2005 tax filing If you do file a joint return, you and your spouse are both treated as U. 2005 tax filing S. 2005 tax filing residents for the entire tax year. 2005 tax filing See chapter 1 of Publication 519. 2005 tax filing Married Filing Separately You can choose married filing separately as your filing status if you are married. 2005 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. 2005 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. 2005 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 ). 2005 tax filing This can apply to you even if you are not divorced or legally separated. 2005 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. 2005 tax filing The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2005 tax filing See Head of Household , later, for more information. 2005 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. 2005 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). 2005 tax filing This way you can make sure you are using the filing status that results in the lowest combined tax. 2005 tax filing When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2005 tax filing How to file. 2005 tax filing    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2005 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. 2005 tax filing   You can file Form 1040. 2005 tax filing If your taxable income is less than $100,000, you may be able to file Form 1040A. 2005 tax filing Select this filing status by checking the box on line 3 of either form. 2005 tax filing Enter your spouse's full name and SSN or ITIN in the spaces provided. 2005 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. 2005 tax filing Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2005 tax filing Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2005 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. 2005 tax filing Your tax rate generally is higher than on a joint return. 2005 tax filing Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2005 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). 2005 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. 2005 tax filing See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 2005 tax filing You cannot take the earned income credit. 2005 tax filing You cannot take the exclusion or credit for adoption expenses in most cases. 2005 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. 2005 tax filing You cannot exclude any interest income from qualified U. 2005 tax filing S. 2005 tax filing savings bonds you used for higher education expenses. 2005 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. 2005 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. 2005 tax filing Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2005 tax filing If your spouse itemizes deductions, you cannot claim the standard deduction. 2005 tax filing If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2005 tax filing Adjusted gross income (AGI) limits. 2005 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. 2005 tax filing Individual retirement arrangements (IRAs). 2005 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. 2005 tax filing Your deduction is reduced or eliminated if your income is more than a certain amount. 2005 tax filing This amount is much lower for married individuals who file separately and lived together at any time during the year. 2005 tax filing For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 2005 tax filing Rental activity losses. 2005 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. 2005 tax filing This is called a special allowance. 2005 tax filing However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2005 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. 2005 tax filing See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 2005 tax filing Community property states. 2005 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. 2005 tax filing See Publication 555, Community Property. 2005 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. 2005 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. 2005 tax filing This does not include any extensions. 2005 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. 2005 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. 2005 tax filing Exception. 2005 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. 2005 tax filing The personal representative has 1 year from the due date (including extensions) of the return to make the change. 2005 tax filing See Publication 559 for more information on filing income tax returns for a decedent. 2005 tax filing Head of Household You may be able to file as head of household if you meet all the following requirements. 2005 tax filing You are unmarried or considered unmarried on the last day of the year. 2005 tax filing See Marital Status , earlier, and Considered Unmarried , later. 2005 tax filing You paid more than half the cost of keeping up a home for the year. 2005 tax filing A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2005 tax filing However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2005 tax filing See Special rule for parent , later, under Qualifying Person. 2005 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. 2005 tax filing You will also receive a higher standard deduction than if you file as single or married filing separately. 2005 tax filing How to file. 2005 tax filing    If you file as head of household, you can use Form 1040. 2005 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. 2005 tax filing Indicate your choice of this filing status by checking the box on line 4 of either form. 2005 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. 2005 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. 2005 tax filing You are considered unmarried on the last day of the tax year if you meet all the following tests. 2005 tax filing You file a separate return (defined earlier under Joint Return After Separate Returns ). 2005 tax filing You paid more than half the cost of keeping up your home for the tax year. 2005 tax filing Your spouse did not live in your home during the last 6 months of the tax year. 2005 tax filing Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2005 tax filing See Temporary absences , later. 2005 tax filing Your home was the main home of your child, stepchild, or foster child for more than half the year. 2005 tax filing (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2005 tax filing ) You must be able to claim an exemption for the child. 2005 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. 2005 tax filing The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 2005 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. 2005 tax filing See Publication 555 for more information. 2005 tax filing Nonresident alien spouse. 2005 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. 2005 tax filing However, your spouse is not a qualifying person for head of household purposes. 2005 tax filing You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2005 tax filing Choice to treat spouse as resident. 2005 tax filing    You are considered married if you choose to treat your spouse as a resident alien. 2005 tax filing See chapter 1 of Publication 519. 2005 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. 2005 tax filing You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 2005 tax filing Worksheet 1. 2005 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. 2005 tax filing Costs you include. 2005 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. 2005 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. 2005 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. 2005 tax filing Costs you do not include. 2005 tax filing    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 2005 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. 2005 tax filing Qualifying Person See Table 4 to see who is a qualifying person. 2005 tax filing Any person not described in Table 4 is not a qualifying person. 2005 tax filing Example 1—child. 2005 tax filing Your unmarried son lived with you all year and was 18 years old at the end of the year. 2005 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. 2005 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. 2005 tax filing Example 2—child who is not qualifying person. 2005 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. 2005 tax filing Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 2005 tax filing Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 2005 tax filing As a result, he is not your qualifying person for head of household purposes. 2005 tax filing Example 3—girlfriend. 2005 tax filing Your girlfriend lived with you all year. 2005 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 . 2005 tax filing See Table 4. 2005 tax filing Example 4—girlfriend's child. 2005 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. 2005 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). 2005 tax filing As a result, he is not your qualifying person for head of household purposes. 2005 tax filing Home of qualifying person. 2005 tax filing    Generally, the qualifying person must live with you for more than half of the year. 2005 tax filing Special rule for parent. 2005 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. 2005 tax filing However, you must be able to claim an exemption for your father or mother. 2005 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. 2005 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. 2005 tax filing Death or birth. 2005 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. 2005 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. 2005 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. 2005 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. 2005 tax filing Example. 2005 tax filing You are unmarried. 2005 tax filing Your mother, for whom you can claim an exemption, lived in an apartment by herself. 2005 tax filing She died on September 2. 2005 tax filing The cost of the upkeep of her apartment for the year until her death was $6,000. 2005 tax filing You paid $4,000 and your brother paid $2,000. 2005 tax filing Your brother made no other payments towards your mother's support. 2005 tax filing Your mother had no income. 2005 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. 2005 tax filing Temporary absences. 2005 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. 2005 tax filing It must be reasonable to assume the absent person will return to the home after the temporary absence. 2005 tax filing You must continue to keep up the home during the absence. 2005 tax filing Kidnapped child. 2005 tax filing    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2005 tax filing You can claim head of household filing status if all the following statements are true. 2005 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. 2005 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. 2005 tax filing You would have qualified for head of household filing status if the child had not been kidnapped. 2005 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. 2005 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. 2005 tax filing The year of death is the last year for which you can file jointly with your deceased spouse. 2005 tax filing See Married Filing Jointly , earlier. 2005 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. 2005 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. 2005 tax filing The rules for using this filing status are explained in detail here. 2005 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). 2005 tax filing It does not entitle you to file a joint return. 2005 tax filing How to file. 2005 tax filing    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 2005 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. 2005 tax filing Check the box on line 5 of either form. 2005 tax filing Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2005 tax filing Table 4. 2005 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. 2005 tax filing IF the person is your . 2005 tax filing . 2005 tax filing . 2005 tax filing   AND . 2005 tax filing . 2005 tax filing . 2005 tax filing   THEN that person is . 2005 tax filing . 2005 tax filing . 2005 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. 2005 tax filing   he or she is married and you can claim an exemption for him or her   a qualifying person. 2005 tax filing   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2005 tax filing 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2005 tax filing 6   you cannot claim an exemption for him or her   not a qualifying person. 2005 tax filing qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 2005 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. 2005 tax filing   he or she did not live with you more than half the year   not a qualifying person. 2005 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. 2005 tax filing   you cannot claim an exemption for him or her   not a qualifying person. 2005 tax filing 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2005 tax filing 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 2005 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. 2005 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. 2005 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. 2005 tax filing 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 2005 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. 2005 tax filing See Multiple Support Agreement . 2005 tax filing 6 See Special rule for parent . 2005 tax filing Eligibility rules. 2005 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. 2005 tax filing You were entitled to file a joint return with your spouse for the year your spouse died. 2005 tax filing It does not matter whether you actually filed a joint return. 2005 tax filing Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2005 tax filing You have a child or stepchild for whom you can claim an exemption. 2005 tax filing This does not include a foster child. 2005 tax filing This child lived in your home all year, except for temporary absences. 2005 tax filing See Temporary absences , earlier, under Head of Household. 2005 tax filing There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2005 tax filing You paid more than half the cost of keeping up a home for the year. 2005 tax filing See Keeping Up a Home , earlier, under Head of Household. 2005 tax filing Example. 2005 tax filing John's wife died in 2011. 2005 tax filing John has not remarried. 2005 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. 2005 tax filing For 2011 he was entitled to file a joint return for himself and his deceased wife. 2005 tax filing For 2012 and 2013, he can file as a qualifying widower with a dependent child. 2005 tax filing After 2013, he can file as head of household if he qualifies. 2005 tax filing Death or birth. 2005 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. 2005 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. 2005 tax filing Kidnapped child. 2005 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. 2005 tax filing You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 2005 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. 2005 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. 2005 tax filing You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 2005 tax filing As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2005 tax filing Exemptions Exemptions reduce your taxable income. 2005 tax filing You can deduct $3,900 for each exemption you claim in 2013. 2005 tax filing If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 2005 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. 2005 tax filing See Phaseout of Exemptions , later. 2005 tax filing Types of exemptions. 2005 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). 2005 tax filing While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 2005 tax filing Dependent cannot claim a personal exemption. 2005 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. 2005 tax filing How to claim exemptions. 2005 tax filing    How you claim an exemption on your tax return depends on which form you file. 2005 tax filing Form 1040EZ filers. 2005 tax filing    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 2005 tax filing Form 1040A filers. 2005 tax filing    If you file Form 1040A, complete lines 6a through 6d. 2005 tax filing The total number of exemptions you can claim is the total in the box on line 6d. 2005 tax filing Also complete line 26. 2005 tax filing Form 1040 filers. 2005 tax filing    If you file Form 1040, complete lines 6a through 6d. 2005 tax filing The total number of exemptions you can claim is the total in the box on line 6d. 2005 tax filing Also complete line 42. 2005 tax filing If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2005 tax filing U. 2005 tax filing S. 2005 tax filing citizen or resident alien. 2005 tax filing    If you are a U. 2005 tax filing S. 2005 tax filing citizen, U. 2005 tax filing S. 2005 tax filing resident alien, U. 2005 tax filing S. 2005 tax filing national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 2005 tax filing Nonresident aliens. 2005 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. 2005 tax filing You cannot claim exemptions for a spouse or dependents. 2005 tax filing   These restrictions do not apply if you are a nonresident alien married to a U. 2005 tax filing S. 2005 tax filing citizen or resident alien and have chosen to be treated as a resident of the United States. 2005 tax filing More information. 2005 tax filing    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 2005 tax filing Dual-status taxpayers. 2005 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. 2005 tax filing Personal Exemptions You are generally allowed one exemption for yourself. 2005 tax filing If you are married, you may be allowed one exemption for your spouse. 2005 tax filing These are called personal exemptions. 2005 tax filing Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2005 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. 2005 tax filing Your Spouse's Exemption Your spouse is never considered your dependent. 2005 tax filing Joint return. 2005 tax filing    On a joint return, you can claim one exemption for yourself and one for your spouse. 2005 tax filing Separate return. 2005 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. 2005 tax filing This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2005 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. 2005 tax filing S. 2005 tax filing tax purposes and satisfy the other conditions listed above. 2005 tax filing Head of household. 2005 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. 2005 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. 2005 tax filing Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 2005 tax filing Death of spouse. 2005 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 . 2005 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 . 2005 tax filing   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2005 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. 2005 tax filing If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2005 tax filing Divorced or separated spouse. 2005 tax filing    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2005 tax filing This rule applies even if you provided all of your former spouse's support. 2005 tax filing Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2005 tax filing You can claim an exemption for a dependent even if your dependent files a return. 2005 tax filing The term “dependent” means: A qualifying child, or A qualifying relative. 2005 tax filing The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2005 tax filing You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2005 tax filing Dependent taxpayer test. 2005 tax filing Joint return test. 2005 tax filing Citizen or resident test. 2005 tax filing These three tests are explained in detail later. 2005 tax filing All the requirements for claiming an exemption for a dependent are summarized in Table 5. 2005 tax filing Table 5. 2005 tax filing Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 2005 tax filing For details, see the rest of this publication. 2005 tax filing You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2005 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. 2005 tax filing   You cannot claim a person as a dependent unless that person is a U. 2005 tax filing S. 2005 tax filing citizen, U. 2005 tax filing S. 2005 tax filing resident alien, U. 2005 tax filing S. 2005 tax filing national, or a resident of Canada or Mexico. 2005 tax filing 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2005 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. 2005 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. 2005 tax filing   The child must have lived with you for more than half of the year. 2005 tax filing 2  The child must not have provided more than half of his or her own support for the year. 2005 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). 2005 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. 2005 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. 2005 tax filing The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2005 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). 2005 tax filing   The person's gross income for the year must be less than $3,900. 2005 tax filing 3  You must provide more than half of the person's total support for the year. 2005 tax filing 4  1 There is an exception for certain adopted children. 2005 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. 2005 tax filing 3 There is an exception if the person is disabled and has income from a sheltered workshop. 2005 tax filing 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2005 tax filing Dependent not allowed a personal exemption. 2005 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. 2005 tax filing This is true even if you do not claim the dependent's exemption on your return. 2005 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. 2005 tax filing Housekeepers, maids, or servants. 2005 tax filing    If these people work for you, you cannot claim exemptions for them. 2005 tax filing Child tax credit. 2005 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. 2005 tax filing For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 2005 tax filing Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2005 tax filing Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2005 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. 2005 tax filing Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2005 tax filing Exception. 2005 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. 2005 tax filing Example 1—child files joint return. 2005 tax filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2005 tax filing He earned $25,000 for the year. 2005 tax filing The couple files a joint return. 2005 tax filing You cannot take an exemption for your daughter. 2005 tax filing Example 2—child files joint return only as claim for refund of withheld tax. 2005 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. 2005 tax filing Neither is required to file a tax return. 2005 tax filing They do not have a child. 2005 tax filing Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 2005 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. 2005 tax filing You can claim exemptions for each of them if all the other tests to do so are met. 2005 tax filing Example 3—child files joint return to claim American opportunity credit. 2005 tax filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2005 tax filing He and his wife are not required to file a tax return. 2005 tax filing However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2005 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
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The 2005 Tax Filing

2005 tax filing 5. 2005 tax filing   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2005 tax filing Free help with your tax return. 2005 tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. 2005 tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2005 tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2005 tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2005 tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2005 tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2005 tax filing gov, download the IRS2Go app, or call 1-800-906-9887. 2005 tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2005 tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2005 tax filing aarp. 2005 tax filing org/money/taxaide or call 1-888-227-7669. 2005 tax filing For more information on these programs, go to IRS. 2005 tax filing gov and enter “VITA” in the search box. 2005 tax filing Internet. 2005 tax filing    IRS. 2005 tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2005 tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. 2005 tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2005 tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2005 tax filing gov or download the IRS2Go app and select the Refund Status option. 2005 tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. 2005 tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2005 tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2005 tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2005 tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. 2005 tax filing No need to wait on the phone or stand in line. 2005 tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2005 tax filing When you reach the response screen, you can print the entire interview and the final response for your records. 2005 tax filing New subject areas are added on a regular basis. 2005 tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2005 tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2005 tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2005 tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2005 tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2005 tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2005 tax filing You can also ask the IRS to mail a return or an account transcript to you. 2005 tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2005 tax filing gov or by calling 1-800-908-9946. 2005 tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. 2005 tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2005 tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2005 tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2005 tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. 2005 tax filing gov and enter Where's My Amended Return? in the search box. 2005 tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2005 tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. 2005 tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. 2005 tax filing gov. 2005 tax filing Select the Payment tab on the front page of IRS. 2005 tax filing gov for more information. 2005 tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2005 tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2005 tax filing gov. 2005 tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2005 tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2005 tax filing gov. 2005 tax filing Request an Electronic Filing PIN by going to IRS. 2005 tax filing gov and entering Electronic Filing PIN in the search box. 2005 tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. 2005 tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2005 tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2005 tax filing An employee can answer questions about your tax account or help you set up a payment plan. 2005 tax filing Before you visit, check the Office Locator on IRS. 2005 tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2005 tax filing If you have a special need, such as a disability, you can request an appointment. 2005 tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2005 tax filing Apply for an Employer Identification Number (EIN). 2005 tax filing Go to IRS. 2005 tax filing gov and enter Apply for an EIN in the search box. 2005 tax filing Read the Internal Revenue Code, regulations, or other official guidance. 2005 tax filing Read Internal Revenue Bulletins. 2005 tax filing Sign up to receive local and national tax news and more by email. 2005 tax filing Just click on “subscriptions” above the search box on IRS. 2005 tax filing gov and choose from a variety of options. 2005 tax filing Phone. 2005 tax filing   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2005 tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. 2005 tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2005 tax filing gov, or download the IRS2Go app. 2005 tax filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2005 tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2005 tax filing Most VITA and TCE sites offer free electronic filing. 2005 tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2005 tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2005 tax filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2005 tax filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2005 tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. 2005 tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2005 tax filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2005 tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2005 tax filing Note, the above information is for our automated hotline. 2005 tax filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2005 tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2005 tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2005 tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. 2005 tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2005 tax filing You should receive your order within 10 business days. 2005 tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2005 tax filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2005 tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2005 tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2005 tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2005 tax filing Walk-in. 2005 tax filing   You can find a selection of forms, publications and services — in-person. 2005 tax filing Products. 2005 tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2005 tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2005 tax filing Services. 2005 tax filing You can walk in to your local TAC for face-to-face tax help. 2005 tax filing An employee can answer questions about your tax account or help you set up a payment plan. 2005 tax filing Before visiting, use the Office Locator tool on IRS. 2005 tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2005 tax filing Mail. 2005 tax filing   You can send your order for forms, instructions, and publications to the address below. 2005 tax filing You should receive a response within 10 business days after your request is received. 2005 tax filing Internal Revenue Service 1201 N. 2005 tax filing Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 2005 tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2005 tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2005 tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2005 tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2005 tax filing You face (or your business is facing) an immediate threat of adverse action. 2005 tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2005 tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2005 tax filing Here's why we can help: TAS is an independent organization within the IRS. 2005 tax filing Our advocates know how to work with the IRS. 2005 tax filing Our services are free and tailored to meet your needs. 2005 tax filing We have offices in every state, the District of Columbia, and Puerto Rico. 2005 tax filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2005 tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2005 tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2005 tax filing Prev  Up  Next   Home   More Online Publications