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2012 990 Tax Forms

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2012 990 Tax Forms

2012 990 tax forms Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. 2012 990 tax forms 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. 2012 990 tax forms Form 1040A filers. 2012 990 tax forms Form 1040 filers. 2012 990 tax forms More information. 2012 990 tax forms Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2012 990 tax forms Taxpayer identification numbers for aliens. 2012 990 tax forms Taxpayer identification numbers for adoptees. 2012 990 tax forms 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. 2012 990 tax forms S. 2012 990 tax forms 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. 2012 990 tax forms For details, see Table 1 and Table 2. 2012 990 tax forms You also must file if one of the situations described in Table 3 applies. 2012 990 tax forms The filing requirements apply even if you owe no tax. 2012 990 tax forms Table 1. 2012 990 tax forms 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms AND at the end of 2013 you were. 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms * THEN file a return if your gross income was at least. 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms ** 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. 2012 990 tax forms ** 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). 2012 990 tax forms 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). 2012 990 tax forms 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. 2012 990 tax forms Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2012 990 tax forms Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2012 990 tax forms 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. 2012 990 tax forms *** 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. 2012 990 tax forms You may have to pay a penalty if you are required to file a return but fail to do so. 2012 990 tax forms If you willfully fail to file a return, you may be subject to criminal prosecution. 2012 990 tax forms For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. 2012 990 tax forms Gross income. 2012 990 tax forms    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2012 990 tax forms 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. 2012 990 tax forms For a list of community property states, see Community property states under Married Filing Separately, later. 2012 990 tax forms Self-employed persons. 2012 990 tax forms    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. 2012 990 tax forms 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. 2012 990 tax forms In either case, you must add any income from investments and from incidental or outside operations or sources. 2012 990 tax forms    You must file Form 1040 if you owe any self-employment tax. 2012 990 tax forms Filing status. 2012 990 tax forms    Your filing status generally depends on whether you are single or married. 2012 990 tax forms Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. 2012 990 tax forms Filing status is discussed in detail later in this publication. 2012 990 tax forms Age. 2012 990 tax forms    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. 2012 990 tax forms For 2013, you are 65 or older if you were born before January 2, 1949. 2012 990 tax forms 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. 2012 990 tax forms Dependents should see Table 2 instead. 2012 990 tax forms Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. 2012 990 tax forms You are the surviving spouse, executor, administrator, or legal representative. 2012 990 tax forms The decedent met the filing requirements described in this publication at the time of his or her death. 2012 990 tax forms For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. 2012 990 tax forms Table 2. 2012 990 tax forms 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. 2012 990 tax forms If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2012 990 tax forms  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. 2012 990 tax forms It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 2012 990 tax forms Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. 2012 990 tax forms Gross income is the total of your unearned and earned income. 2012 990 tax forms If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. 2012 990 tax forms For details, see Exemptions for Dependents. 2012 990 tax forms Single dependents—Were you either age 65 or older or blind? □ No. 2012 990 tax forms You must file a return if any of the following apply. 2012 990 tax forms Your unearned income was more than $1,000. 2012 990 tax forms Your earned income was more than $6,100. 2012 990 tax forms Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. 2012 990 tax forms     □ Yes. 2012 990 tax forms You must file a return if any of the following apply. 2012 990 tax forms Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2012 990 tax forms Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2012 990 tax forms 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). 2012 990 tax forms     Married dependents—Were you either age 65 or older or blind? □ No. 2012 990 tax forms You must file a return if any of the following apply. 2012 990 tax forms Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2012 990 tax forms Your unearned income was more than $1,000. 2012 990 tax forms Your earned income was more than $6,100. 2012 990 tax forms Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. 2012 990 tax forms     □ Yes. 2012 990 tax forms You must file a return if any of the following apply. 2012 990 tax forms Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2012 990 tax forms Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2012 990 tax forms Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2012 990 tax forms 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). 2012 990 tax forms     U. 2012 990 tax forms S. 2012 990 tax forms 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. 2012 990 tax forms For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2012 990 tax forms S. 2012 990 tax forms Citizens and Resident Aliens Abroad. 2012 990 tax forms Residents of Puerto Rico If you are a U. 2012 990 tax forms S. 2012 990 tax forms citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2012 990 tax forms S. 2012 990 tax forms income tax return for any year in which you meet the income requirements. 2012 990 tax forms This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2012 990 tax forms If you are a bona fide resident of Puerto Rico for the whole year, your U. 2012 990 tax forms S. 2012 990 tax forms gross income does not include income from sources within Puerto Rico. 2012 990 tax forms It does, however, include any income you received for your services as an employee of the United States or any U. 2012 990 tax forms S. 2012 990 tax forms agency. 2012 990 tax forms If you receive income from Puerto Rican sources that is not subject to U. 2012 990 tax forms S. 2012 990 tax forms tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. 2012 990 tax forms S. 2012 990 tax forms income tax return. 2012 990 tax forms For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2012 990 tax forms S. 2012 990 tax forms Possessions. 2012 990 tax forms Individuals With Income From U. 2012 990 tax forms S. 2012 990 tax forms Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2012 990 tax forms S. 2012 990 tax forms Virgin Islands, special rules may apply when determining whether you must file a U. 2012 990 tax forms S. 2012 990 tax forms federal income tax return. 2012 990 tax forms In addition, you may have to file a return with the individual possession government. 2012 990 tax forms See Publication 570 for more information. 2012 990 tax forms Dependents A person who is a dependent may still have to file a return. 2012 990 tax forms It depends on his or her earned income, unearned income, and gross income. 2012 990 tax forms For details, see Table 2. 2012 990 tax forms A dependent must also file if one of the situations described in Table 3 applies. 2012 990 tax forms Responsibility of parent. 2012 990 tax forms    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. 2012 990 tax forms 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. 2012 990 tax forms ” Earned income. 2012 990 tax forms    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. 2012 990 tax forms 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. 2012 990 tax forms See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. 2012 990 tax forms Child's earnings. 2012 990 tax forms    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 2012 990 tax forms This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 2012 990 tax forms But if the child does not pay the tax due on this income, the parent is liable for the tax. 2012 990 tax forms Unearned income. 2012 990 tax forms    Unearned income includes income such as interest, dividends, and capital gains. 2012 990 tax forms Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. 2012 990 tax forms Election to report child's unearned income on parent's return. 2012 990 tax forms    You may be able to include your child's interest and dividend income on your tax return. 2012 990 tax forms If you do this, your child will not have to file a return. 2012 990 tax forms To make this election, all of the following conditions must be met. 2012 990 tax forms Your child was under age 19 (or under age 24 if a student) at the end of 2013. 2012 990 tax forms (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. 2012 990 tax forms 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. 2012 990 tax forms ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2012 990 tax forms The interest and dividend income was less than $10,000. 2012 990 tax forms Your child is required to file a return for 2013 unless you make this election. 2012 990 tax forms Your child does not file a joint return for 2013. 2012 990 tax forms 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. 2012 990 tax forms No federal income tax was withheld from your child's income under the backup withholding rules. 2012 990 tax forms You are the parent whose return must be used when making the election to report your child's unearned income. 2012 990 tax forms   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. 2012 990 tax forms 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. 2012 990 tax forms See Table 3 for those other situations when you must file. 2012 990 tax forms Table 3. 2012 990 tax forms 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. 2012 990 tax forms 1. 2012 990 tax forms You owe any special taxes, including any of the following. 2012 990 tax forms   a. 2012 990 tax forms Alternative minimum tax. 2012 990 tax forms (See Form 6251. 2012 990 tax forms )   b. 2012 990 tax forms Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2012 990 tax forms (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2012 990 tax forms ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2012 990 tax forms   c. 2012 990 tax forms 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). 2012 990 tax forms   d. 2012 990 tax forms 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. 2012 990 tax forms (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. 2012 990 tax forms )   e. 2012 990 tax forms Household employment taxes. 2012 990 tax forms But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. 2012 990 tax forms   f. 2012 990 tax forms Recapture taxes. 2012 990 tax forms (See the Form 1040 instructions for lines 44, 59b, and 60. 2012 990 tax forms ) 2. 2012 990 tax forms You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 2012 990 tax forms 3. 2012 990 tax forms You had net earnings from self-employment of at least $400. 2012 990 tax forms (See Schedule SE (Form 1040) and its instructions. 2012 990 tax forms ) 4. 2012 990 tax forms You had wages of $108. 2012 990 tax forms 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2012 990 tax forms (See Schedule SE (Form 1040) and its instructions. 2012 990 tax forms ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. 2012 990 tax forms For example, you should file if one of the following applies. 2012 990 tax forms You had income tax withheld from your pay. 2012 990 tax forms You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 2012 990 tax forms You qualify for the earned income credit. 2012 990 tax forms See Publication 596, Earned Income Credit (EIC), for more information. 2012 990 tax forms You qualify for the additional child tax credit. 2012 990 tax forms See the instructions for the tax form you file (Form 1040 or 1040A) for more information. 2012 990 tax forms You qualify for the refundable American opportunity education credit. 2012 990 tax forms See Form 8863, Education Credits. 2012 990 tax forms You qualify for the health coverage tax credit. 2012 990 tax forms For information about this credit, see Form 8885, Health Coverage Tax Credit. 2012 990 tax forms You qualify for the credit for federal tax on fuels. 2012 990 tax forms See Form 4136, Credit for Federal Tax Paid on Fuels. 2012 990 tax forms Form 1099-B received. 2012 990 tax forms    Even if you are not required to file a return, you should consider filing if all of the following apply. 2012 990 tax forms You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). 2012 990 tax forms 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. 2012 990 tax forms Box 3 of Form 1099-B (or substitute statement) is blank. 2012 990 tax forms In this case, filing a return may keep you from getting a notice from the IRS. 2012 990 tax forms 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. 2012 990 tax forms You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. 2012 990 tax forms There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. 2012 990 tax forms If more than one filing status applies to you, choose the one that will give you the lowest tax. 2012 990 tax forms Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2012 990 tax forms Unmarried persons. 2012 990 tax forms    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. 2012 990 tax forms   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2012 990 tax forms Divorced persons. 2012 990 tax forms    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2012 990 tax forms Divorce and remarriage. 2012 990 tax forms    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. 2012 990 tax forms Annulled marriages. 2012 990 tax forms    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. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2012 990 tax forms 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. 2012 990 tax forms Head of household or qualifying widow(er) with dependent child. 2012 990 tax forms    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. 2012 990 tax forms See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2012 990 tax forms Married persons. 2012 990 tax forms    If you are considered married, you and your spouse can file a joint return or separate returns. 2012 990 tax forms Considered married. 2012 990 tax forms    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. 2012 990 tax forms You are married and living together. 2012 990 tax forms 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. 2012 990 tax forms You are married and living apart but not legally separated under a decree of divorce or separate maintenance. 2012 990 tax forms You are separated under an interlocutory (not final) decree of divorce. 2012 990 tax forms Same-sex marriage. 2012 990 tax forms    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. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2012 990 tax forms S. 2012 990 tax forms territories and possessions. 2012 990 tax forms It means any domestic jurisdiction that has the legal authority to sanction marriages. 2012 990 tax forms The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2012 990 tax forms   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2012 990 tax forms 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. 2012 990 tax forms   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. 2012 990 tax forms gov. 2012 990 tax forms Spouse died during the year. 2012 990 tax forms    If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2012 990 tax forms   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2012 990 tax forms For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2012 990 tax forms   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2012 990 tax forms Your deceased spouse's filing status is married filing separately for that year. 2012 990 tax forms Married persons living apart. 2012 990 tax forms    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. 2012 990 tax forms If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. 2012 990 tax forms Also, your tax may be lower, and you may be able to claim the earned income credit. 2012 990 tax forms See Head of Household , later. 2012 990 tax forms Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2012 990 tax forms To determine your marital status, see Marital Status , earlier. 2012 990 tax forms Widow(er). 2012 990 tax forms    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2012 990 tax forms You may, however, be able to use another filing status that will give you a lower tax. 2012 990 tax forms See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2012 990 tax forms How to file. 2012 990 tax forms    You can file Form 1040. 2012 990 tax forms If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 990 tax forms If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2012 990 tax forms If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2012 990 tax forms Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. 2012 990 tax forms 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. 2012 990 tax forms On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2012 990 tax forms You can file a joint return even if one of you had no income or deductions. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms 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). 2012 990 tax forms You can choose the method that gives the two of you the lower combined tax. 2012 990 tax forms How to file. 2012 990 tax forms    If you file as married filing jointly, you can use Form 1040. 2012 990 tax forms If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 990 tax forms 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. 2012 990 tax forms If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2012 990 tax forms Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. 2012 990 tax forms Spouse died. 2012 990 tax forms    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. 2012 990 tax forms See Spouse died during the year , under Married persons, earlier. 2012 990 tax forms   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. 2012 990 tax forms Divorced persons. 2012 990 tax forms    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. 2012 990 tax forms Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2012 990 tax forms Accounting period. 2012 990 tax forms    Both of you must use the same accounting period, but you can use different accounting methods. 2012 990 tax forms Joint responsibility. 2012 990 tax forms    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2012 990 tax forms This means that if one spouse does not pay the tax due, the other may have to. 2012 990 tax forms Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2012 990 tax forms One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2012 990 tax forms   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. 2012 990 tax forms Divorced taxpayer. 2012 990 tax forms    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2012 990 tax forms 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. 2012 990 tax forms Relief from joint responsibility. 2012 990 tax forms    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. 2012 990 tax forms You can ask for relief no matter how small the liability. 2012 990 tax forms   There are three types of relief available. 2012 990 tax forms Innocent spouse relief. 2012 990 tax forms 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). 2012 990 tax forms Equitable relief. 2012 990 tax forms    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2012 990 tax forms Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. 2012 990 tax forms Signing a joint return. 2012 990 tax forms    For a return to be considered a joint return, both spouses generally must sign the return. 2012 990 tax forms Spouse died before signing. 2012 990 tax forms    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2012 990 tax forms 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. 2012 990 tax forms Spouse away from home. 2012 990 tax forms    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. 2012 990 tax forms Injury or disease prevents signing. 2012 990 tax forms    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). 2012 990 tax forms ” Be sure to also sign in the space provided for your signature. 2012 990 tax forms Attach a dated statement, signed by you, to the return. 2012 990 tax forms 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. 2012 990 tax forms Signing as guardian of spouse. 2012 990 tax forms    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2012 990 tax forms Spouse in combat zone. 2012 990 tax forms    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. 2012 990 tax forms Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2012 990 tax forms 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. 2012 990 tax forms Other reasons spouse cannot sign. 2012 990 tax forms    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). 2012 990 tax forms Attach the power of attorney (or a copy of it) to your tax return. 2012 990 tax forms You can use Form 2848. 2012 990 tax forms Nonresident alien or dual-status alien. 2012 990 tax forms    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2012 990 tax forms However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2012 990 tax forms S. 2012 990 tax forms citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2012 990 tax forms If you do file a joint return, you and your spouse are both treated as U. 2012 990 tax forms S. 2012 990 tax forms residents for the entire tax year. 2012 990 tax forms See chapter 1 of Publication 519. 2012 990 tax forms Married Filing Separately You can choose married filing separately as your filing status if you are married. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms 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 ). 2012 990 tax forms This can apply to you even if you are not divorced or legally separated. 2012 990 tax forms 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. 2012 990 tax forms The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2012 990 tax forms See Head of Household , later, for more information. 2012 990 tax forms 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. 2012 990 tax forms However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2012 990 tax forms This way you can make sure you are using the filing status that results in the lowest combined tax. 2012 990 tax forms When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2012 990 tax forms How to file. 2012 990 tax forms    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2012 990 tax forms 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. 2012 990 tax forms   You can file Form 1040. 2012 990 tax forms If your taxable income is less than $100,000, you may be able to file Form 1040A. 2012 990 tax forms Select this filing status by checking the box on line 3 of either form. 2012 990 tax forms Enter your spouse's full name and SSN or ITIN in the spaces provided. 2012 990 tax forms 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. 2012 990 tax forms Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2012 990 tax forms Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2012 990 tax forms Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2012 990 tax forms Your tax rate generally is higher than on a joint return. 2012 990 tax forms Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2012 990 tax forms 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). 2012 990 tax forms 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. 2012 990 tax forms See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 2012 990 tax forms You cannot take the earned income credit. 2012 990 tax forms You cannot take the exclusion or credit for adoption expenses in most cases. 2012 990 tax forms 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. 2012 990 tax forms You cannot exclude any interest income from qualified U. 2012 990 tax forms S. 2012 990 tax forms savings bonds you used for higher education expenses. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2012 990 tax forms If your spouse itemizes deductions, you cannot claim the standard deduction. 2012 990 tax forms If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2012 990 tax forms Adjusted gross income (AGI) limits. 2012 990 tax forms    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. 2012 990 tax forms Individual retirement arrangements (IRAs). 2012 990 tax forms    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. 2012 990 tax forms Your deduction is reduced or eliminated if your income is more than a certain amount. 2012 990 tax forms This amount is much lower for married individuals who file separately and lived together at any time during the year. 2012 990 tax forms For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. 2012 990 tax forms Rental activity losses. 2012 990 tax forms    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. 2012 990 tax forms This is called a special allowance. 2012 990 tax forms However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2012 990 tax forms 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. 2012 990 tax forms See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. 2012 990 tax forms Community property states. 2012 990 tax forms    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. 2012 990 tax forms See Publication 555, Community Property. 2012 990 tax forms 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. 2012 990 tax forms You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2012 990 tax forms This does not include any extensions. 2012 990 tax forms A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2012 990 tax forms 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. 2012 990 tax forms Exception. 2012 990 tax forms    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2012 990 tax forms The personal representative has 1 year from the due date (including extensions) of the return to make the change. 2012 990 tax forms See Publication 559 for more information on filing income tax returns for a decedent. 2012 990 tax forms Head of Household You may be able to file as head of household if you meet all the following requirements. 2012 990 tax forms You are unmarried or considered unmarried on the last day of the year. 2012 990 tax forms See Marital Status , earlier, and Considered Unmarried , later. 2012 990 tax forms You paid more than half the cost of keeping up a home for the year. 2012 990 tax forms A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2012 990 tax forms However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2012 990 tax forms See Special rule for parent , later, under Qualifying Person. 2012 990 tax forms 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. 2012 990 tax forms You will also receive a higher standard deduction than if you file as single or married filing separately. 2012 990 tax forms How to file. 2012 990 tax forms    If you file as head of household, you can use Form 1040. 2012 990 tax forms If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2012 990 tax forms Indicate your choice of this filing status by checking the box on line 4 of either form. 2012 990 tax forms Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2012 990 tax forms Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2012 990 tax forms You are considered unmarried on the last day of the tax year if you meet all the following tests. 2012 990 tax forms You file a separate return (defined earlier under Joint Return After Separate Returns ). 2012 990 tax forms You paid more than half the cost of keeping up your home for the tax year. 2012 990 tax forms Your spouse did not live in your home during the last 6 months of the tax year. 2012 990 tax forms Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2012 990 tax forms See Temporary absences , later. 2012 990 tax forms Your home was the main home of your child, stepchild, or foster child for more than half the year. 2012 990 tax forms (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2012 990 tax forms ) You must be able to claim an exemption for the child. 2012 990 tax forms 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. 2012 990 tax forms The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . 2012 990 tax forms 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. 2012 990 tax forms See Publication 555 for more information. 2012 990 tax forms Nonresident alien spouse. 2012 990 tax forms    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. 2012 990 tax forms However, your spouse is not a qualifying person for head of household purposes. 2012 990 tax forms You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2012 990 tax forms Choice to treat spouse as resident. 2012 990 tax forms    You are considered married if you choose to treat your spouse as a resident alien. 2012 990 tax forms See chapter 1 of Publication 519. 2012 990 tax forms 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. 2012 990 tax forms You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. 2012 990 tax forms Worksheet 1. 2012 990 tax forms 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. 2012 990 tax forms Costs you include. 2012 990 tax forms    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. 2012 990 tax forms   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. 2012 990 tax forms However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2012 990 tax forms Costs you do not include. 2012 990 tax forms    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. 2012 990 tax forms 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. 2012 990 tax forms Qualifying Person See Table 4 to see who is a qualifying person. 2012 990 tax forms Any person not described in Table 4 is not a qualifying person. 2012 990 tax forms Example 1—child. 2012 990 tax forms Your unmarried son lived with you all year and was 18 years old at the end of the year. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms Example 2—child who is not qualifying person. 2012 990 tax forms 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. 2012 990 tax forms Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. 2012 990 tax forms Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. 2012 990 tax forms As a result, he is not your qualifying person for head of household purposes. 2012 990 tax forms Example 3—girlfriend. 2012 990 tax forms Your girlfriend lived with you all year. 2012 990 tax forms 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 . 2012 990 tax forms See Table 4. 2012 990 tax forms Example 4—girlfriend's child. 2012 990 tax forms The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2012 990 tax forms 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). 2012 990 tax forms As a result, he is not your qualifying person for head of household purposes. 2012 990 tax forms Home of qualifying person. 2012 990 tax forms    Generally, the qualifying person must live with you for more than half of the year. 2012 990 tax forms Special rule for parent. 2012 990 tax forms    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. 2012 990 tax forms However, you must be able to claim an exemption for your father or mother. 2012 990 tax forms 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. 2012 990 tax forms   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. 2012 990 tax forms Death or birth. 2012 990 tax forms    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. 2012 990 tax forms To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. 2012 990 tax forms Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. 2012 990 tax forms 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. 2012 990 tax forms Example. 2012 990 tax forms You are unmarried. 2012 990 tax forms Your mother, for whom you can claim an exemption, lived in an apartment by herself. 2012 990 tax forms She died on September 2. 2012 990 tax forms The cost of the upkeep of her apartment for the year until her death was $6,000. 2012 990 tax forms You paid $4,000 and your brother paid $2,000. 2012 990 tax forms Your brother made no other payments towards your mother's support. 2012 990 tax forms Your mother had no income. 2012 990 tax forms 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. 2012 990 tax forms Temporary absences. 2012 990 tax forms    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. 2012 990 tax forms It must be reasonable to assume the absent person will return to the home after the temporary absence. 2012 990 tax forms You must continue to keep up the home during the absence. 2012 990 tax forms Kidnapped child. 2012 990 tax forms    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2012 990 tax forms You can claim head of household filing status if all the following statements are true. 2012 990 tax forms 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. 2012 990 tax forms In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2012 990 tax forms You would have qualified for head of household filing status if the child had not been kidnapped. 2012 990 tax forms   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. 2012 990 tax forms 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. 2012 990 tax forms The year of death is the last year for which you can file jointly with your deceased spouse. 2012 990 tax forms See Married Filing Jointly , earlier. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms The rules for using this filing status are explained in detail here. 2012 990 tax forms This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2012 990 tax forms It does not entitle you to file a joint return. 2012 990 tax forms How to file. 2012 990 tax forms    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. 2012 990 tax forms If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2012 990 tax forms Check the box on line 5 of either form. 2012 990 tax forms Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2012 990 tax forms Table 4. 2012 990 tax forms 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. 2012 990 tax forms IF the person is your . 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms   AND . 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms   THEN that person is . 2012 990 tax forms . 2012 990 tax forms . 2012 990 tax forms 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. 2012 990 tax forms   he or she is married and you can claim an exemption for him or her   a qualifying person. 2012 990 tax forms   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2012 990 tax forms 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2012 990 tax forms 6   you cannot claim an exemption for him or her   not a qualifying person. 2012 990 tax forms qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). 2012 990 tax forms   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. 2012 990 tax forms   he or she did not live with you more than half the year   not a qualifying person. 2012 990 tax forms   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. 2012 990 tax forms   you cannot claim an exemption for him or her   not a qualifying person. 2012 990 tax forms 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2012 990 tax forms 2 The term “qualifying child” is defined under Exemptions for Dependents, later. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 2012 990 tax forms 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2012 990 tax forms See Multiple Support Agreement . 2012 990 tax forms 6 See Special rule for parent . 2012 990 tax forms Eligibility rules. 2012 990 tax forms    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. 2012 990 tax forms You were entitled to file a joint return with your spouse for the year your spouse died. 2012 990 tax forms It does not matter whether you actually filed a joint return. 2012 990 tax forms Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2012 990 tax forms You have a child or stepchild for whom you can claim an exemption. 2012 990 tax forms This does not include a foster child. 2012 990 tax forms This child lived in your home all year, except for temporary absences. 2012 990 tax forms See Temporary absences , earlier, under Head of Household. 2012 990 tax forms There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2012 990 tax forms You paid more than half the cost of keeping up a home for the year. 2012 990 tax forms See Keeping Up a Home , earlier, under Head of Household. 2012 990 tax forms Example. 2012 990 tax forms John's wife died in 2011. 2012 990 tax forms John has not remarried. 2012 990 tax forms 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. 2012 990 tax forms For 2011 he was entitled to file a joint return for himself and his deceased wife. 2012 990 tax forms For 2012 and 2013, he can file as a qualifying widower with a dependent child. 2012 990 tax forms After 2013, he can file as head of household if he qualifies. 2012 990 tax forms Death or birth. 2012 990 tax forms    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. 2012 990 tax forms 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. 2012 990 tax forms Kidnapped child. 2012 990 tax forms    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. 2012 990 tax forms You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 2012 990 tax forms 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. 2012 990 tax forms In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2012 990 tax forms You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. 2012 990 tax forms As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2012 990 tax forms Exemptions Exemptions reduce your taxable income. 2012 990 tax forms You can deduct $3,900 for each exemption you claim in 2013. 2012 990 tax forms If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). 2012 990 tax forms But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. 2012 990 tax forms See Phaseout of Exemptions , later. 2012 990 tax forms Types of exemptions. 2012 990 tax forms    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). 2012 990 tax forms While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. 2012 990 tax forms Dependent cannot claim a personal exemption. 2012 990 tax forms    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. 2012 990 tax forms How to claim exemptions. 2012 990 tax forms    How you claim an exemption on your tax return depends on which form you file. 2012 990 tax forms Form 1040EZ filers. 2012 990 tax forms    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. 2012 990 tax forms Form 1040A filers. 2012 990 tax forms    If you file Form 1040A, complete lines 6a through 6d. 2012 990 tax forms The total number of exemptions you can claim is the total in the box on line 6d. 2012 990 tax forms Also complete line 26. 2012 990 tax forms Form 1040 filers. 2012 990 tax forms    If you file Form 1040, complete lines 6a through 6d. 2012 990 tax forms The total number of exemptions you can claim is the total in the box on line 6d. 2012 990 tax forms Also complete line 42. 2012 990 tax forms If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2012 990 tax forms U. 2012 990 tax forms S. 2012 990 tax forms citizen or resident alien. 2012 990 tax forms    If you are a U. 2012 990 tax forms S. 2012 990 tax forms citizen, U. 2012 990 tax forms S. 2012 990 tax forms resident alien, U. 2012 990 tax forms S. 2012 990 tax forms national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. 2012 990 tax forms Nonresident aliens. 2012 990 tax forms    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. 2012 990 tax forms You cannot claim exemptions for a spouse or dependents. 2012 990 tax forms   These restrictions do not apply if you are a nonresident alien married to a U. 2012 990 tax forms S. 2012 990 tax forms citizen or resident alien and have chosen to be treated as a resident of the United States. 2012 990 tax forms More information. 2012 990 tax forms    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. 2012 990 tax forms Dual-status taxpayers. 2012 990 tax forms    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. 2012 990 tax forms Personal Exemptions You are generally allowed one exemption for yourself. 2012 990 tax forms If you are married, you may be allowed one exemption for your spouse. 2012 990 tax forms These are called personal exemptions. 2012 990 tax forms Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2012 990 tax forms 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. 2012 990 tax forms Your Spouse's Exemption Your spouse is never considered your dependent. 2012 990 tax forms Joint return. 2012 990 tax forms    On a joint return, you can claim one exemption for yourself and one for your spouse. 2012 990 tax forms Separate return. 2012 990 tax forms    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. 2012 990 tax forms This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2012 990 tax forms 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. 2012 990 tax forms S. 2012 990 tax forms tax purposes and satisfy the other conditions listed above. 2012 990 tax forms Head of household. 2012 990 tax forms    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. 2012 990 tax forms   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. 2012 990 tax forms Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. 2012 990 tax forms Death of spouse. 2012 990 tax forms    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 . 2012 990 tax forms 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 . 2012 990 tax forms   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2012 990 tax forms   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. 2012 990 tax forms If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2012 990 tax forms Divorced or separated spouse. 2012 990 tax forms    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2012 990 tax forms This rule applies even if you provided all of your former spouse's support. 2012 990 tax forms Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2012 990 tax forms You can claim an exemption for a dependent even if your dependent files a return. 2012 990 tax forms The term “dependent” means: A qualifying child, or A qualifying relative. 2012 990 tax forms The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2012 990 tax forms You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2012 990 tax forms Dependent taxpayer test. 2012 990 tax forms Joint return test. 2012 990 tax forms Citizen or resident test. 2012 990 tax forms These three tests are explained in detail later. 2012 990 tax forms All the requirements for claiming an exemption for a dependent are summarized in Table 5. 2012 990 tax forms Table 5. 2012 990 tax forms Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. 2012 990 tax forms For details, see the rest of this publication. 2012 990 tax forms You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2012 990 tax forms   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. 2012 990 tax forms   You cannot claim a person as a dependent unless that person is a U. 2012 990 tax forms S. 2012 990 tax forms citizen, U. 2012 990 tax forms S. 2012 990 tax forms resident alien, U. 2012 990 tax forms S. 2012 990 tax forms national, or a resident of Canada or Mexico. 2012 990 tax forms 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2012 990 tax forms   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. 2012 990 tax forms   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. 2012 990 tax forms   The child must have lived with you for more than half of the year. 2012 990 tax forms 2  The child must not have provided more than half of his or her own support for the year. 2012 990 tax forms   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). 2012 990 tax forms  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. 2012 990 tax forms 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. 2012 990 tax forms The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2012 990 tax forms   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). 2012 990 tax forms   The person's gross income for the year must be less than $3,900. 2012 990 tax forms 3  You must provide more than half of the person's total support for the year. 2012 990 tax forms 4  1 There is an exception for certain adopted children. 2012 990 tax forms 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. 2012 990 tax forms 3 There is an exception if the person is disabled and has income from a sheltered workshop. 2012 990 tax forms 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 990 tax forms Dependent not allowed a personal exemption. 2012 990 tax forms 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. 2012 990 tax forms This is true even if you do not claim the dependent's exemption on your return. 2012 990 tax forms 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. 2012 990 tax forms Housekeepers, maids, or servants. 2012 990 tax forms    If these people work for you, you cannot claim exemptions for them. 2012 990 tax forms Child tax credit. 2012 990 tax forms    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. 2012 990 tax forms For more information, see the instructions for the tax form you file (Form 1040 or 1040A). 2012 990 tax forms Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2012 990 tax forms Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2012 990 tax forms 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. 2012 990 tax forms Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2012 990 tax forms Exception. 2012 990 tax forms    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. 2012 990 tax forms Example 1—child files joint return. 2012 990 tax forms You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2012 990 tax forms He earned $25,000 for the year. 2012 990 tax forms The couple files a joint return. 2012 990 tax forms You cannot take an exemption for your daughter. 2012 990 tax forms Example 2—child files joint return only as claim for refund of withheld tax. 2012 990 tax forms Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2012 990 tax forms Neither is required to file a tax return. 2012 990 tax forms They do not have a child. 2012 990 tax forms Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. 2012 990 tax forms 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. 2012 990 tax forms You can claim exemptions for each of them if all the other tests to do so are met. 2012 990 tax forms Example 3—child files joint return to claim American opportunity credit. 2012 990 tax forms The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2012 990 tax forms He and his wife are not required to file a tax return. 2012 990 tax forms However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2012 990 tax forms 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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U.S. Sentencing Commission

The U.S. Sentencing Commission studies and develops sentencing policies for the federal courts. The Commission serves as an information resource for Congress, the executive, the courts and the public on matters relating to federal crime and sentencing as well.

Contact the Agency or Department

Website: U.S. Sentencing Commission

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Phone Number: (202) 502-4500

The 2012 990 Tax Forms

2012 990 tax forms Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. 2012 990 tax forms Equitable relief. 2012 990 tax forms Earned income. 2012 990 tax forms Trade or business income. 2012 990 tax forms Partnership income or loss. 2012 990 tax forms Separate property income. 2012 990 tax forms Social security benefits. 2012 990 tax forms Other income. 2012 990 tax forms End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. 2012 990 tax forms If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. 2012 990 tax forms You have only one domicile even if you have more than one home. 2012 990 tax forms Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. 2012 990 tax forms The question of your domicile is mainly a matter of your intention as indicated by your actions. 2012 990 tax forms You must be able to show that you intend a given place or state to be your permanent home. 2012 990 tax forms If you move into or out of a community property state during the year, you may or may not have community income. 2012 990 tax forms Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. 2012 990 tax forms Amount of time spent. 2012 990 tax forms    The amount of time spent in one place does not always explain the difference between home and domicile. 2012 990 tax forms A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. 2012 990 tax forms Your intent is the determining factor in proving where you have your domicile. 2012 990 tax forms    Note. 2012 990 tax forms When this publication refers to where you live, it means your domicile. 2012 990 tax forms Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. 2012 990 tax forms Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. 2012 990 tax forms You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. 2012 990 tax forms Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. 2012 990 tax forms The following is a summary of the general rules. 2012 990 tax forms These rules are also shown in Table 1. 2012 990 tax forms Community property. 2012 990 tax forms    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. 2012 990 tax forms That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. 2012 990 tax forms That cannot be identified as separate property. 2012 990 tax forms Community income. 2012 990 tax forms    Generally, community income is income from: Community property. 2012 990 tax forms Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. 2012 990 tax forms Real estate that is treated as community property under the laws of the state where the property is located. 2012 990 tax forms Note Separate property. 2012 990 tax forms    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). 2012 990 tax forms Money earned while domiciled in a noncommunity property state. 2012 990 tax forms Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). 2012 990 tax forms Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). 2012 990 tax forms Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. 2012 990 tax forms The part of property bought with separate funds, if part was bought with community funds and part with separate funds. 2012 990 tax forms Separate income. 2012 990 tax forms    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. 2012 990 tax forms    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. 2012 990 tax forms Table 1. 2012 990 tax forms General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. 2012 990 tax forms (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. 2012 990 tax forms ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. 2012 990 tax forms That cannot be identified as separate property. 2012 990 tax forms Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). 2012 990 tax forms Money earned while domiciled in a noncommunity property state. 2012 990 tax forms Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). 2012 990 tax forms Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). 2012 990 tax forms Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. 2012 990 tax forms The part of property bought with separate funds, if part was bought with community funds and part with separate funds. 2012 990 tax forms Community income 1,2,3 is income from: Community property. 2012 990 tax forms Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. 2012 990 tax forms Real estate that is treated as community property under the laws of the state where the property is located. 2012 990 tax forms Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. 2012 990 tax forms 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. 2012 990 tax forms 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. 2012 990 tax forms In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. 2012 990 tax forms In other states, it is separate income. 2012 990 tax forms 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. 2012 990 tax forms See Community Property Laws Disregarded , later. 2012 990 tax forms Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. 2012 990 tax forms Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. 2012 990 tax forms See Community Property Laws Disregarded, later. 2012 990 tax forms Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. 2012 990 tax forms In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. 2012 990 tax forms In other states, it is separate income. 2012 990 tax forms Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. 2012 990 tax forms Wages, earnings, and profits. 2012 990 tax forms    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. 2012 990 tax forms Dividends, interest, and rents. 2012 990 tax forms    Dividends, interest, and rents from community property are community income and must be evenly split. 2012 990 tax forms Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. 2012 990 tax forms Example. 2012 990 tax forms If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. 2012 990 tax forms You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. 2012 990 tax forms Attach your Form 8958 to your Form 1040. 2012 990 tax forms Alimony received. 2012 990 tax forms    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. 2012 990 tax forms This is so because the payee spouse is already required to report half of the community income. 2012 990 tax forms See also Alimony paid , later. 2012 990 tax forms Gains and losses. 2012 990 tax forms    Gains and losses are classified as separate or community depending on how the property is held. 2012 990 tax forms For example, a loss on separate property, such as stock held separately, is a separate loss. 2012 990 tax forms On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. 2012 990 tax forms See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. 2012 990 tax forms See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. 2012 990 tax forms Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 2012 990 tax forms    There are several kinds of individual retirement arrangements (IRAs). 2012 990 tax forms They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. 2012 990 tax forms IRAs and ESAs by law are deemed to be separate property. 2012 990 tax forms Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. 2012 990 tax forms These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. 2012 990 tax forms That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. 2012 990 tax forms Pensions. 2012 990 tax forms    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. 2012 990 tax forms See the example under Civil service retirement , later. 2012 990 tax forms These rules may vary between states. 2012 990 tax forms Check your state law. 2012 990 tax forms Lump-sum distributions. 2012 990 tax forms    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. 2012 990 tax forms For the 10-year tax option, you must disregard community property laws. 2012 990 tax forms For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. 2012 990 tax forms Civil service retirement. 2012 990 tax forms    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). 2012 990 tax forms   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. 2012 990 tax forms Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. 2012 990 tax forms   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. 2012 990 tax forms The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. 2012 990 tax forms Example. 2012 990 tax forms Henry Wright retired this year after 30 years of civil service. 2012 990 tax forms He and his wife were domiciled in a community property state during the past 15 years. 2012 990 tax forms Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. 2012 990 tax forms If Mr. 2012 990 tax forms Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. 2012 990 tax forms Military retirement pay. 2012 990 tax forms    State community property laws apply to military retirement pay. 2012 990 tax forms Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. 2012 990 tax forms For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. 2012 990 tax forms   Active military pay earned while married and domiciled in a community property state is also community income. 2012 990 tax forms This income is considered to be received half by the member of the Armed Forces and half by the spouse. 2012 990 tax forms Partnership income. 2012 990 tax forms    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. 2012 990 tax forms If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. 2012 990 tax forms Tax-exempt income. 2012 990 tax forms    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. 2012 990 tax forms For example, under certain circumstances, income earned outside the United States is tax exempt. 2012 990 tax forms If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. 2012 990 tax forms Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. 2012 990 tax forms Income from separate property. 2012 990 tax forms    In some states, income from separate property is separate income. 2012 990 tax forms These states include Arizona, California, Nevada, New Mexico, and Washington. 2012 990 tax forms Other states characterize income from separate property as community income. 2012 990 tax forms These states include Idaho, Louisiana, Texas, and Wisconsin. 2012 990 tax forms Exemptions When you file separate returns, you must claim your own exemption amount for that year. 2012 990 tax forms (See your tax return instructions. 2012 990 tax forms ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). 2012 990 tax forms When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. 2012 990 tax forms Example. 2012 990 tax forms Ron and Diane White have three dependent children and live in Nevada. 2012 990 tax forms If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. 2012 990 tax forms Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. 2012 990 tax forms They cannot each claim half of the total exemption amount for their three children. 2012 990 tax forms Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. 2012 990 tax forms Business and investment expenses. 2012 990 tax forms    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). 2012 990 tax forms Each of you is entitled to deduct one-half of the expenses on your separate returns. 2012 990 tax forms Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. 2012 990 tax forms    Other limits may also apply to business and investment expenses. 2012 990 tax forms For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. 2012 990 tax forms Alimony paid. 2012 990 tax forms    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. 2012 990 tax forms They are deductible as alimony only to the extent they are more than that spouse's part of community income. 2012 990 tax forms Example. 2012 990 tax forms You live in a community property state. 2012 990 tax forms You are separated but the special rules explained later under Spouses living apart all year do not apply. 2012 990 tax forms Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. 2012 990 tax forms Your spouse receives no other community income. 2012 990 tax forms Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. 2012 990 tax forms On your separate returns, each of you must report $10,000 of the total community income. 2012 990 tax forms In addition, your spouse must report $2,000 as alimony received. 2012 990 tax forms You can deduct $2,000 as alimony paid. 2012 990 tax forms IRA deduction. 2012 990 tax forms    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). 2012 990 tax forms The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. 2012 990 tax forms Personal expenses. 2012 990 tax forms   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. 2012 990 tax forms If these expenses are paid from community funds, divide the deduction equally between you and your spouse. 2012 990 tax forms Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. 2012 990 tax forms Child tax credit. 2012 990 tax forms    You may be entitled to a child tax credit for each of your qualifying children. 2012 990 tax forms You must provide the name and identification number (usually the social security number) of each qualifying child on your return. 2012 990 tax forms See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. 2012 990 tax forms Limit on credit. 2012 990 tax forms    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. 2012 990 tax forms The amount at which the limitation (phaseout) begins depends on your filing status. 2012 990 tax forms Generally, your credit is limited to your tax liability unless you have three or more qualifying children. 2012 990 tax forms See your tax return instructions for more information. 2012 990 tax forms Self-employment tax. 2012 990 tax forms    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. 2012 990 tax forms The following rules only apply to persons married for federal tax purposes. 2012 990 tax forms Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. 2012 990 tax forms Sole proprietorship. 2012 990 tax forms    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. 2012 990 tax forms Partnerships. 2012 990 tax forms    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. 2012 990 tax forms If both spouses are partners, any self-employment tax is allocated based on their distributive shares. 2012 990 tax forms Federal income tax withheld. 2012 990 tax forms    Report the credit for federal income tax withheld on community wages in the same manner as your wages. 2012 990 tax forms If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. 2012 990 tax forms Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. 2012 990 tax forms Estimated tax payments. 2012 990 tax forms    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. 2012 990 tax forms These rules are explained in Publication 505. 2012 990 tax forms   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. 2012 990 tax forms   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. 2012 990 tax forms   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. 2012 990 tax forms   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. 2012 990 tax forms   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. 2012 990 tax forms Earned income credit. 2012 990 tax forms    You may be entitled to an earned income credit (EIC). 2012 990 tax forms You cannot claim this credit if your filing status is married filing separately. 2012 990 tax forms   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. 2012 990 tax forms That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2012 990 tax forms Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. 2012 990 tax forms The same rule applies to registered domestic partners. 2012 990 tax forms    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. 2012 990 tax forms Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. 2012 990 tax forms   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). 2012 990 tax forms Overpayments. 2012 990 tax forms    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. 2012 990 tax forms If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. 2012 990 tax forms If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. 2012 990 tax forms The portion allocated to the other spouse can be refunded. 2012 990 tax forms Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. 2012 990 tax forms These rules do not apply to registered domestic partners. 2012 990 tax forms Certain community income not treated as community income by one spouse. 2012 990 tax forms    Community property laws may not apply to an item of community income that you received but did not treat as community income. 2012 990 tax forms You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). 2012 990 tax forms Relief from liability arising from community property law. 2012 990 tax forms    You are not responsible for the tax relating to an item of community income if all the following conditions are met. 2012 990 tax forms You did not file a joint return for the tax year. 2012 990 tax forms You did not include an item of community income in gross income. 2012 990 tax forms The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. 2012 990 tax forms Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. 2012 990 tax forms Your spouse's (or former spouse's) distributive share of partnership income. 2012 990 tax forms Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). 2012 990 tax forms Use the appropriate community property law to determine what is separate property. 2012 990 tax forms Any other income that belongs to your spouse (or former spouse) under community property law. 2012 990 tax forms You establish that you did not know of, and had no reason to know of, that community income. 2012 990 tax forms Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. 2012 990 tax forms Requesting relief. 2012 990 tax forms    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. 2012 990 tax forms Equitable relief. 2012 990 tax forms    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. 2012 990 tax forms To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. 2012 990 tax forms Also see Publication 971. 2012 990 tax forms Spousal agreements. 2012 990 tax forms    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. 2012 990 tax forms Check your state law to determine how it affects you. 2012 990 tax forms Nonresident alien spouse. 2012 990 tax forms    If you are a U. 2012 990 tax forms S. 2012 990 tax forms citizen or resident alien and you choose to treat your nonresident alien spouse as a U. 2012 990 tax forms S. 2012 990 tax forms resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. 2012 990 tax forms You must file a joint return for the year you make the choice. 2012 990 tax forms You can file separate returns in later years. 2012 990 tax forms For details on making this choice, see Publication 519, U. 2012 990 tax forms S. 2012 990 tax forms Tax Guide for Aliens. 2012 990 tax forms   If you are a U. 2012 990 tax forms S. 2012 990 tax forms citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. 2012 990 tax forms S. 2012 990 tax forms resident for tax purposes, treat your community income as explained next under Spouses living apart all year. 2012 990 tax forms However, you do not have to meet the four conditions discussed there. 2012 990 tax forms Spouses living apart all year. 2012 990 tax forms    If you are married at any time during the calendar year, special rules apply for reporting certain community income. 2012 990 tax forms You must meet all the following conditions for these special rules to apply. 2012 990 tax forms You and your spouse lived apart all year. 2012 990 tax forms You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. 2012 990 tax forms You and/or your spouse had earned income for the calendar year that is community income. 2012 990 tax forms You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. 2012 990 tax forms Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. 2012 990 tax forms If all these conditions are met, you and your spouse must report your community income as discussed next. 2012 990 tax forms See also Certain community income not treated as community income by one spouse , earlier. 2012 990 tax forms Earned income. 2012 990 tax forms    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. 2012 990 tax forms Earned income is wages, salaries, professional fees, and other pay for personal services. 2012 990 tax forms   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. 2012 990 tax forms Trade or business income. 2012 990 tax forms    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. 2012 990 tax forms Partnership income or loss. 2012 990 tax forms    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. 2012 990 tax forms Separate property income. 2012 990 tax forms    Treat income from the separate property of one spouse as the income of that spouse. 2012 990 tax forms Social security benefits. 2012 990 tax forms    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. 2012 990 tax forms Other income. 2012 990 tax forms    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. 2012 990 tax forms Example. 2012 990 tax forms George and Sharon were married throughout the year but did not live together at any time during the year. 2012 990 tax forms Both domiciles were in a community property state. 2012 990 tax forms They did not file a joint return or transfer any of their earned income between themselves. 2012 990 tax forms During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. 2012 990 tax forms (Some states treat income from separate property as separate income—check your state law. 2012 990 tax forms ) Sharon did not take part in George's consulting business. 2012 990 tax forms Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). 2012 990 tax forms But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. 2012 990 tax forms They each report on their returns only their own earnings and other income, and their share of the interest income from community property. 2012 990 tax forms George reports $26,500 and Sharon reports $34,500. 2012 990 tax forms Other separated spouses. 2012 990 tax forms    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. 2012 990 tax forms In some states, income earned after separation but before a decree of divorce continues to be community income. 2012 990 tax forms In other states, it is separate income. 2012 990 tax forms End of the Community The marital community may end in several ways. 2012 990 tax forms When the marital community ends, the community assets (money and property) are divided between the spouses. 2012 990 tax forms Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. 2012 990 tax forms Death of spouse. 2012 990 tax forms    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. 2012 990 tax forms For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). 2012 990 tax forms Example. 2012 990 tax forms Bob and Ann owned community property that had a basis of $80,000. 2012 990 tax forms When Bob died, his and Ann's community property had an FMV of $100,000. 2012 990 tax forms One-half of the FMV of their community interest was includible in Bob's estate. 2012 990 tax forms The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). 2012 990 tax forms The basis of the other half to Bob's heirs is also $50,000. 2012 990 tax forms   For more information about the basis of assets, see Publication 551, Basis of Assets. 2012 990 tax forms    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. 2012 990 tax forms See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. 2012 990 tax forms Divorce or separation. 2012 990 tax forms    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. 2012 990 tax forms For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. 2012 990 tax forms For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. 2012 990 tax forms   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. 2012 990 tax forms However, see Spouses living apart all year , earlier. 2012 990 tax forms Any income received after the community ends is separate income. 2012 990 tax forms This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. 2012 990 tax forms   An absolute decree of divorce or annulment ends the marital community in all community property states. 2012 990 tax forms A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. 2012 990 tax forms ” However, you should check your state law for exceptions. 2012 990 tax forms   A decree of legal separation or of separate maintenance may or may not end the marital community. 2012 990 tax forms The court issuing the decree may terminate the marital community and divide the property between the spouses. 2012 990 tax forms   A separation agreement may divide the community property between you and your spouse. 2012 990 tax forms It may provide that this property, along with future earnings and property acquired, will be separate property. 2012 990 tax forms This agreement may end the community. 2012 990 tax forms   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. 2012 990 tax forms Check your state law. 2012 990 tax forms   If you are a registered domestic partner, you should check your state law to determine when the community ends. 2012 990 tax forms Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. 2012 990 tax forms Those spouses must report their community income as explained in that discussion. 2012 990 tax forms Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. 2012 990 tax forms But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. 2012 990 tax forms This discussion concerning joint versus separate returns does not apply to registered domestic partners. 2012 990 tax forms The following rules apply if your filing status is married filing separately. 2012 990 tax forms You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. 2012 990 tax forms You cannot take the credit for child and dependent care expenses in most instances. 2012 990 tax forms You cannot take the earned income credit. 2012 990 tax forms You cannot exclude any interest income from qualified U. 2012 990 tax forms S. 2012 990 tax forms savings bonds that you used for higher education expenses. 2012 990 tax forms You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. 2012 990 tax forms You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. 2012 990 tax forms You cannot deduct interest paid on a qualified student loan. 2012 990 tax forms You cannot take the education credits. 2012 990 tax forms You may have a smaller child tax credit than you would on a joint return. 2012 990 tax forms You cannot take the exclusion or credit for adoption expenses in most instances. 2012 990 tax forms Figure your tax both on a joint return and on separate returns under the community property laws of your state. 2012 990 tax forms You can then compare the tax figured under both methods and use the one that results in less tax. 2012 990 tax forms Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. 2012 990 tax forms Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. 2012 990 tax forms On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. 2012 990 tax forms ). 2012 990 tax forms The same reporting rule applies to registered domestic partners. 2012 990 tax forms For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. 2012 990 tax forms Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. 2012 990 tax forms Form 8958 is used for married spouses in community property states who choose to file married filing separately. 2012 990 tax forms Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. 2012 990 tax forms A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. 2012 990 tax forms Extension of time to file. 2012 990 tax forms    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. 2012 990 tax forms If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. 2012 990 tax forms How To Get Tax Help 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. 2012 990 tax forms Free help with your tax return. 2012 990 tax forms    You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 990 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 990 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 990 tax forms 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. 2012 990 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 990 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 990 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. 2012 990 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 990 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 990 tax forms aarp. 2012 990 tax forms org/money/taxaide or call 1-888-227-7669. 2012 990 tax forms For more information on these programs, go to IRS. 2012 990 tax forms gov and enter “VITA” in the search box. 2012 990 tax forms Internet. 2012 990 tax forms    IRS. 2012 990 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 990 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 990 tax forms 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. 2012 990 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 990 tax forms gov or download the IRS2Go app and select the Refund Status option. 2012 990 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 990 tax forms 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. 2012 990 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 990 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 990 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 990 tax forms No need to wait on the phone or stand in line. 2012 990 tax forms 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. 2012 990 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. 2012 990 tax forms New subject areas are added on a regular basis. 2012 990 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 990 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 990 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 990 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms You can also ask the IRS to mail a return or an account transcript to you. 2012 990 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 990 tax forms gov or by calling 1-800-908-9946. 2012 990 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 990 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 990 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 990 tax forms 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. 2012 990 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 990 tax forms gov and enter Where's My Amended Return? in the search box. 2012 990 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 990 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 990 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 990 tax forms gov. 2012 990 tax forms Select the Payment tab on the front page of IRS. 2012 990 tax forms gov for more information. 2012 990 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 990 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 990 tax forms gov. 2012 990 tax forms 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. 2012 990 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 990 tax forms gov. 2012 990 tax forms Request an Electronic Filing PIN by going to IRS. 2012 990 tax forms gov and entering Electronic Filing PIN in the search box. 2012 990 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 990 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 990 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 990 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2012 990 tax forms Before you visit, check the Office Locator on IRS. 2012 990 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 990 tax forms If you have a special need, such as a disability, you can request an appointment. 2012 990 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 990 tax forms Apply for an Employer Identification Number (EIN). 2012 990 tax forms Go to IRS. 2012 990 tax forms gov and enter Apply for an EIN in the search box. 2012 990 tax forms Read the Internal Revenue Code, regulations, or other official guidance. 2012 990 tax forms Read Internal Revenue Bulletins. 2012 990 tax forms Sign up to receive local and national tax news and more by email. 2012 990 tax forms Just click on “subscriptions” above the search box on IRS. 2012 990 tax forms gov and choose from a variety of options. 2012 990 tax forms    Phone. 2012 990 tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 990 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 990 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 990 tax forms gov, or download the IRS2Go app. 2012 990 tax forms 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. 2012 990 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 990 tax forms Most VITA and TCE sites offer free electronic filing. 2012 990 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 990 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 990 tax forms 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. 2012 990 tax forms 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. 2012 990 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 990 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 990 tax forms 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. 2012 990 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 990 tax forms Note, the above information is for our automated hotline. 2012 990 tax forms 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. 2012 990 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 990 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 990 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 990 tax forms 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). 2012 990 tax forms You should receive your order within 10 business days. 2012 990 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 990 tax forms 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. 2012 990 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 990 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 990 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 990 tax forms    Walk-in. 2012 990 tax forms You can find a selection of forms, publications and services — in-person. 2012 990 tax forms Products. 2012 990 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 990 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 990 tax forms Services. 2012 990 tax forms You can walk in to your local TAC for face-to-face tax help. 2012 990 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2012 990 tax forms Before visiting, use the Office Locator tool on IRS. 2012 990 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 990 tax forms    Mail. 2012 990 tax forms You can send your order for forms, instructions, and publications to the address below. 2012 990 tax forms You should receive a response within 10 business days after your request is received. 2012 990 tax forms Internal Revenue Service 1201 N. 2012 990 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 2012 990 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 990 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 990 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 990 tax forms 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. 2012 990 tax forms You face (or your business is facing) an immediate threat of adverse action. 2012 990 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 990 tax forms   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. 2012 990 tax forms Here's why we can help: TAS is an independent organization within the IRS. 2012 990 tax forms Our advocates know how to work with the IRS. 2012 990 tax forms Our services are free and tailored to meet your needs. 2012 990 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2012 990 tax forms   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 www. 2012 990 tax forms irs. 2012 990 tax forms gov/advocate, or call us toll-free at 1-877-777-4778. 2012 990 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 990 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 990 tax forms irs. 2012 990 tax forms gov/sams. 2012 990 tax forms Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 990 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 990 tax forms Visit www. 2012 990 tax forms irs. 2012 990 tax forms gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 990 tax forms Prev  Up  Next   Home   More Online Publications