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2012 Federal Tax Form 1040ez

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2012 Federal Tax Form 1040ez

2012 federal tax form 1040ez Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 2012 federal tax form 1040ez Form 2106, Hours of service limits. 2012 federal tax form 1040ez 50% limit on meals, 50% limit on meals. 2012 federal tax form 1040ez A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 2012 federal tax form 1040ez Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 2012 federal tax form 1040ez Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 2012 federal tax form 1040ez Expenses, 3 - Advertising expenses. 2012 federal tax form 1040ez Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 2012 federal tax form 1040ez Airline clubs, Club dues and membership fees. 2012 federal tax form 1040ez Allocating costs, Separating costs. 2012 federal tax form 1040ez , Separating costs. 2012 federal tax form 1040ez , Allocating between business and nonbusiness. 2012 federal tax form 1040ez , Allocating total cost. 2012 federal tax form 1040ez Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 2012 federal tax form 1040ez Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 2012 federal tax form 1040ez B Basis of car, Basis. 2012 federal tax form 1040ez (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 2012 federal tax form 1040ez Box seats at entertainment events, Skyboxes and other private luxury boxes. 2012 federal tax form 1040ez Business travel, Trip Primarily for Business Outside U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 2012 federal tax form 1040ez More-than-50%-use test. 2012 federal tax form 1040ez , More-than-50%-use test. 2012 federal tax form 1040ez Qualified business use, Qualified business use. 2012 federal tax form 1040ez C Canceled checks As evidence of business expenses, Canceled check. 2012 federal tax form 1040ez Car expenses, Car Expenses, Reporting inclusion amounts. 2012 federal tax form 1040ez Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 2012 federal tax form 1040ez Business and personal use, Business and personal use. 2012 federal tax form 1040ez Combining expenses, Car expenses. 2012 federal tax form 1040ez Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2012 federal tax form 1040ez Form 2106, Car expenses. 2012 federal tax form 1040ez Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2012 federal tax form 1040ez Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 2012 federal tax form 1040ez Traffic tickets, Fines and collateral. 2012 federal tax form 1040ez Car pools, Car pools. 2012 federal tax form 1040ez Car rentals, Reporting inclusion amounts. 2012 federal tax form 1040ez Form 2106, Car rentals. 2012 federal tax form 1040ez Car, defined, Car defined. 2012 federal tax form 1040ez Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 2012 federal tax form 1040ez Casualty and theft losses Cars, Casualty and theft losses. 2012 federal tax form 1040ez Depreciation, Casualty or theft. 2012 federal tax form 1040ez Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 2012 federal tax form 1040ez Sports events to benefit, 5 - Charitable sports event. 2012 federal tax form 1040ez Club dues, Club dues and membership fees. 2012 federal tax form 1040ez Commuting expenses, Commuting expenses. 2012 federal tax form 1040ez Conventions, Conventions, Meetings at conventions. 2012 federal tax form 1040ez Country clubs, Club dues and membership fees. 2012 federal tax form 1040ez Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 federal tax form 1040ez Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 2012 federal tax form 1040ez (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 2012 federal tax form 1040ez Basis, Basis. 2012 federal tax form 1040ez Sales taxes, Sales taxes. 2012 federal tax form 1040ez Unrecovered basis, How to treat unrecovered basis. 2012 federal tax form 1040ez Casualty or theft, effect, Casualty or theft. 2012 federal tax form 1040ez Deduction, Depreciation and section 179 deductions. 2012 federal tax form 1040ez , Depreciation deduction for the year of disposition. 2012 federal tax form 1040ez Excess depreciation, Excess depreciation. 2012 federal tax form 1040ez Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2012 federal tax form 1040ez Trade-in, effect, Car trade-in. 2012 federal tax form 1040ez , Trade-in. 2012 federal tax form 1040ez Trucks and vans, Trucks and vans. 2012 federal tax form 1040ez Depreciation of Car Section 179 deduction, Section 179 deduction. 2012 federal tax form 1040ez Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 2012 federal tax form 1040ez E Employer-provided vehicles, Employer-provided vehicle. 2012 federal tax form 1040ez Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 2012 federal tax form 1040ez , Gift or entertainment. 2012 federal tax form 1040ez 50% limit, Directly before or after business discussion. 2012 federal tax form 1040ez Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 2012 federal tax form 1040ez Summary (Table 2-1), Exception for events that benefit charitable organizations. 2012 federal tax form 1040ez Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 2012 federal tax form 1040ez Form 2106, Meal and entertainment expenses. 2012 federal tax form 1040ez Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 2012 federal tax form 1040ez Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 2012 federal tax form 1040ez , Lavish or extravagant expenses. 2012 federal tax form 1040ez F Fair market value of car, Fair market value. 2012 federal tax form 1040ez Farmers Form 1040, Schedule F, Self-employed. 2012 federal tax form 1040ez Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 2012 federal tax form 1040ez Federal rate for per diem, Standard Meal Allowance, The federal rate. 2012 federal tax form 1040ez Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 2012 federal tax form 1040ez Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2012 federal tax form 1040ez Form 1040, Schedule C, Self-employed. 2012 federal tax form 1040ez Form 1040, Schedule F, Self-employed. 2012 federal tax form 1040ez Form 2106, How to choose. 2012 federal tax form 1040ez , Employees. 2012 federal tax form 1040ez , Full value included in your income. 2012 federal tax form 1040ez , Reporting your expenses under a nonaccountable plan. 2012 federal tax form 1040ez , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 2012 federal tax form 1040ez Form 4562, Self-employed. 2012 federal tax form 1040ez Form 4797, Excess depreciation. 2012 federal tax form 1040ez Form W-2 Employer-provided vehicles, Value reported on Form W-2. 2012 federal tax form 1040ez Reimbursement of personal expenses, Reimbursement for personal expenses. 2012 federal tax form 1040ez Statutory employees, Statutory employees. 2012 federal tax form 1040ez Free tax services, Free help with your tax return. 2012 federal tax form 1040ez G Gifts, Gift or entertainment. 2012 federal tax form 1040ez , Gifts $25 limit, $25 limit. 2012 federal tax form 1040ez Combining for recordkeeping purposes, Gift expenses. 2012 federal tax form 1040ez Reporting requirements, Gifts. 2012 federal tax form 1040ez Golf clubs, Club dues and membership fees. 2012 federal tax form 1040ez H Hauling tools, Hauling tools or instruments. 2012 federal tax form 1040ez Help (see Tax help) High-low method Introduction, High-low method. 2012 federal tax form 1040ez Transition rules, High-low method. 2012 federal tax form 1040ez High-low rate method, High-low rate. 2012 federal tax form 1040ez Home office, Office in the home. 2012 federal tax form 1040ez Hotel clubs, Club dues and membership fees. 2012 federal tax form 1040ez I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 2012 federal tax form 1040ez Gifts, Incidental costs. 2012 federal tax form 1040ez No meals, incidentals only, Incidental-expenses-only method. 2012 federal tax form 1040ez Income-producing property, Income-producing property. 2012 federal tax form 1040ez Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 2012 federal tax form 1040ez indefinite assignment. 2012 federal tax form 1040ez Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 2012 federal tax form 1040ez Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 2012 federal tax form 1040ez , Lavish or extravagant expenses. 2012 federal tax form 1040ez Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2012 federal tax form 1040ez Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 2012 federal tax form 1040ez Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 2012 federal tax form 1040ez 2011 chart (Table 4-1), Table 4-1. 2012 federal tax form 1040ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 federal tax form 1040ez ) Main place of business or work, Main place of business or work. 2012 federal tax form 1040ez Married taxpayers Performing artists, Special rules for married persons. 2012 federal tax form 1040ez Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 2012 federal tax form 1040ez Major cities with higher allowances, Amount of standard meal allowance. 2012 federal tax form 1040ez Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2012 federal tax form 1040ez , The standard meal allowance. 2012 federal tax form 1040ez Meals, entertainment-related, A meal as a form of entertainment. 2012 federal tax form 1040ez Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2012 federal tax form 1040ez 2011 chart (Table 4-1), Table 4-1. 2012 federal tax form 1040ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 federal tax form 1040ez ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 2012 federal tax form 1040ez Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 2012 federal tax form 1040ez Part of trip outside U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez , Part of Trip Outside the United States P Parking fees, Parking fees. 2012 federal tax form 1040ez , Parking fees and tolls. 2012 federal tax form 1040ez Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 2012 federal tax form 1040ez Defined, Reimbursement, allowance, or advance. 2012 federal tax form 1040ez Federal rate for, The federal rate. 2012 federal tax form 1040ez Per diem rates High-cost localities, High-low method. 2012 federal tax form 1040ez High-low method, High-low method. 2012 federal tax form 1040ez Regular federal method, Regular federal per diem rate method. 2012 federal tax form 1040ez Standard rate for unlisted localities, High-low method. 2012 federal tax form 1040ez , Regular federal per diem rate method. 2012 federal tax form 1040ez Transition rules, High-low method. 2012 federal tax form 1040ez , Federal per diem rate method. 2012 federal tax form 1040ez Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 2012 federal tax form 1040ez , Taxes paid on your car. 2012 federal tax form 1040ez Personal trips, Trip Primarily for Personal Reasons Outside U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 2012 federal tax form 1040ez Probationary work period, Probationary work period. 2012 federal tax form 1040ez Proving business purpose, Proving business purpose. 2012 federal tax form 1040ez Public transportation Outside of U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez travel, Public transportation. 2012 federal tax form 1040ez Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 federal tax form 1040ez Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 2012 federal tax form 1040ez How to prove expenses (Table 5-1), Table 5-1. 2012 federal tax form 1040ez How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 2012 federal tax form 1040ez Sampling to prove expenses, Sampling. 2012 federal tax form 1040ez Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 2012 federal tax form 1040ez Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 2012 federal tax form 1040ez Transition rules, Federal per diem rate method. 2012 federal tax form 1040ez Reimbursements, Less than full value included in your income. 2012 federal tax form 1040ez , Contractor does not adequately account. 2012 federal tax form 1040ez Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 2012 federal tax form 1040ez Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2012 federal tax form 1040ez Personal expenses, Reimbursement for personal expenses. 2012 federal tax form 1040ez Recordkeeping, Reimbursed for expenses. 2012 federal tax form 1040ez Reporting (Table 6-1), Table 6-1. 2012 federal tax form 1040ez Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 2012 federal tax form 1040ez Reimbursements, Reimbursements, Contractor does not adequately account. 2012 federal tax form 1040ez Reservists Transportation expenses, Armed Forces reservists. 2012 federal tax form 1040ez Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 2012 federal tax form 1040ez S Section 179 deduction Amended return, How to choose. 2012 federal tax form 1040ez Deduction, Section 179 Deduction Limits, Limits. 2012 federal tax form 1040ez Self-employed persons, 2 - Self-employed. 2012 federal tax form 1040ez Reporting requirements, Self-employed. 2012 federal tax form 1040ez Skyboxes, Skyboxes and other private luxury boxes. 2012 federal tax form 1040ez Spouse, expenses for, Travel expenses for another individual. 2012 federal tax form 1040ez , Expenses for spouses. 2012 federal tax form 1040ez Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2012 federal tax form 1040ez , The standard meal allowance. 2012 federal tax form 1040ez Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 2012 federal tax form 1040ez Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 2012 federal tax form 1040ez Form 2106, Standard mileage rate. 2012 federal tax form 1040ez Statutory employees, Statutory employees. 2012 federal tax form 1040ez T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 2012 federal tax form 1040ez Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 2012 federal tax form 1040ez When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2012 federal tax form 1040ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2012 federal tax form 1040ez ) Proving expenses (Table 5-1), Table 5-1. 2012 federal tax form 1040ez How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 2012 federal tax form 1040ez Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 2012 federal tax form 1040ez , Illustration of transportation expenses. 2012 federal tax form 1040ez Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 2012 federal tax form 1040ez Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 2012 federal tax form 1040ez Tickets, Entertainment tickets. 2012 federal tax form 1040ez , Gift or entertainment. 2012 federal tax form 1040ez Season or series tickets, Season or series tickets. 2012 federal tax form 1040ez Traffic violations, Fines and collateral. 2012 federal tax form 1040ez Tools Hauling tools, Hauling tools or instruments. 2012 federal tax form 1040ez Trade association meetings, Trade association meetings. 2012 federal tax form 1040ez Trade-in of car, Car trade-in. 2012 federal tax form 1040ez , Trade-in. 2012 federal tax form 1040ez Traffic tickets, Fines and collateral. 2012 federal tax form 1040ez Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 2012 federal tax form 1040ez High-low method, High-low method. 2012 federal tax form 1040ez Regular federal method, Federal per diem rate method. 2012 federal tax form 1040ez Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 2012 federal tax form 1040ez Car expenses, Car Expenses, Reporting inclusion amounts. 2012 federal tax form 1040ez Deductible (Figure B), Gift or entertainment. 2012 federal tax form 1040ez , Illustration of transportation expenses. 2012 federal tax form 1040ez five or more cars, Five or more cars. 2012 federal tax form 1040ez Form 2106, Transportation expenses. 2012 federal tax form 1040ez Transportation workers, Special rate for transportation workers. 2012 federal tax form 1040ez , Individuals subject to hours of service limits. 2012 federal tax form 1040ez Travel advance, Reimbursement, allowance, or advance. 2012 federal tax form 1040ez , Travel advance. 2012 federal tax form 1040ez (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 2012 federal tax form 1040ez Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 2012 federal tax form 1040ez Travel Expenses You Can Deduct Defined, Travel expenses defined. 2012 federal tax form 1040ez Going home on days off, Going home on days off. 2012 federal tax form 1040ez In U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 2012 federal tax form 1040ez Transportation workers, Individuals subject to hours of service limits. 2012 federal tax form 1040ez Transportation workers' expenses, Special rate for transportation workers. 2012 federal tax form 1040ez Two places of work, Two places of work. 2012 federal tax form 1040ez U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 2012 federal tax form 1040ez Unrecovered basis of car, How to treat unrecovered basis. 2012 federal tax form 1040ez V Volunteers, Volunteers. 2012 federal tax form 1040ez W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The 2012 Federal Tax Form 1040ez

2012 federal tax form 1040ez 2. 2012 federal tax form 1040ez   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 2012 federal tax form 1040ez Divorce and remarriage. 2012 federal tax form 1040ez Annulled marriages. 2012 federal tax form 1040ez Head of household or qualifying widow(er) with dependent child. 2012 federal tax form 1040ez Considered married. 2012 federal tax form 1040ez Same-sex marriage. 2012 federal tax form 1040ez Spouse died during the year. 2012 federal tax form 1040ez Married persons living apart. 2012 federal tax form 1040ez Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 2012 federal tax form 1040ez  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2012 federal tax form 1040ez See Same-sex marriage under Marital Status, later. 2012 federal tax form 1040ez Introduction This chapter helps you determine which filing status to use. 2012 federal tax form 1040ez There are five filing statuses. 2012 federal tax form 1040ez Single. 2012 federal tax form 1040ez Married Filing Jointly. 2012 federal tax form 1040ez Married Filing Separately. 2012 federal tax form 1040ez Head of Household. 2012 federal tax form 1040ez Qualifying Widow(er) With Dependent Child. 2012 federal tax form 1040ez If more than one filing status applies to you, choose the one that will give you the lowest tax. 2012 federal tax form 1040ez You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 2012 federal tax form 1040ez You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 2012 federal tax form 1040ez Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2012 federal tax form 1040ez Unmarried persons. 2012 federal tax form 1040ez   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 federal tax form 1040ez State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2012 federal tax form 1040ez Divorced persons. 2012 federal tax form 1040ez   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2012 federal tax form 1040ez Divorce and remarriage. 2012 federal tax form 1040ez   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 federal tax form 1040ez Annulled marriages. 2012 federal tax form 1040ez    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 federal tax form 1040ez You must file Form 1040X, Amended U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 2012 federal tax form 1040ez 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 federal tax form 1040ez If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2012 federal tax form 1040ez 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 federal tax form 1040ez Head of household or qualifying widow(er) with dependent child. 2012 federal tax form 1040ez   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 federal tax form 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2012 federal tax form 1040ez Married persons. 2012 federal tax form 1040ez   If you are considered married, you and your spouse can file a joint return or separate returns. 2012 federal tax form 1040ez Considered married. 2012 federal tax form 1040ez   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 federal tax form 1040ez You are married and living together as a married couple. 2012 federal tax form 1040ez 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 federal tax form 1040ez You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 2012 federal tax form 1040ez You are separated under an interlocutory (not final) decree of divorce. 2012 federal tax form 1040ez Same-sex marriage. 2012 federal tax form 1040ez   For federal tax purposes, individuals of the same sex are considered 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 federal tax form 1040ez 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 federal tax form 1040ez However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2012 federal tax form 1040ez For more details, see Publication 501. 2012 federal tax form 1040ez Spouse died during the year. 2012 federal tax form 1040ez   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2012 federal tax form 1040ez   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 federal tax form 1040ez For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2012 federal tax form 1040ez   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2012 federal tax form 1040ez Your deceased spouse's filing status is married filing separately for that year. 2012 federal tax form 1040ez Married persons living apart. 2012 federal tax form 1040ez   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 federal tax form 1040ez If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 2012 federal tax form 1040ez Also, your tax may be lower, and you may be able to claim the earned income credit. 2012 federal tax form 1040ez See Head of Household , later. 2012 federal tax form 1040ez Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2012 federal tax form 1040ez To determine your marital status, see Marital Status , earlier. 2012 federal tax form 1040ez Widow(er). 2012 federal tax form 1040ez   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2012 federal tax form 1040ez You may, however, be able to use another filing status that will give you a lower tax. 2012 federal tax form 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2012 federal tax form 1040ez How to file. 2012 federal tax form 1040ez   You can file Form 1040. 2012 federal tax form 1040ez If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 federal tax form 1040ez If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2012 federal tax form 1040ez If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2012 federal tax form 1040ez Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 2012 federal tax form 1040ez 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 federal tax form 1040ez On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2012 federal tax form 1040ez You can file a joint return even if one of you had no income or deductions. 2012 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez You can choose the method that gives the two of you the lower combined tax. 2012 federal tax form 1040ez How to file. 2012 federal tax form 1040ez   If you file as married filing jointly, you can use Form 1040. 2012 federal tax form 1040ez If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 federal tax form 1040ez 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 federal tax form 1040ez If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2012 federal tax form 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2012 federal tax form 1040ez Spouse died. 2012 federal tax form 1040ez   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 federal tax form 1040ez See Spouse died during the year under Marital Status, earlier, for more information. 2012 federal tax form 1040ez   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 federal tax form 1040ez Divorced persons. 2012 federal tax form 1040ez   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 federal tax form 1040ez Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2012 federal tax form 1040ez Accounting period. 2012 federal tax form 1040ez   Both of you must use the same accounting period, but you can use different accounting methods. 2012 federal tax form 1040ez See Accounting Periods and Accounting Methods in chapter 1. 2012 federal tax form 1040ez Joint responsibility. 2012 federal tax form 1040ez   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2012 federal tax form 1040ez This means that if one spouse does not pay the tax due, the other may have to. 2012 federal tax form 1040ez Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2012 federal tax form 1040ez One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2012 federal tax form 1040ez 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 federal tax form 1040ez Divorced taxpayer. 2012 federal tax form 1040ez   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2012 federal tax form 1040ez 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 federal tax form 1040ez Relief from joint responsibility. 2012 federal tax form 1040ez   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 federal tax form 1040ez You can ask for relief no matter how small the liability. 2012 federal tax form 1040ez   There are three types of relief available. 2012 federal tax form 1040ez Innocent spouse relief. 2012 federal tax form 1040ez Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 2012 federal tax form 1040ez Equitable relief. 2012 federal tax form 1040ez    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2012 federal tax form 1040ez Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 2012 federal tax form 1040ez Signing a joint return. 2012 federal tax form 1040ez   For a return to be considered a joint return, both spouses generally must sign the return. 2012 federal tax form 1040ez Spouse died before signing. 2012 federal tax form 1040ez   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2012 federal tax form 1040ez If neither you nor anyone else has yet 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 federal tax form 1040ez Spouse away from home. 2012 federal tax form 1040ez   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 2012 federal tax form 1040ez Injury or disease prevents signing. 2012 federal tax form 1040ez   If your spouse cannot sign because of disease or injury 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 federal tax form 1040ez ” Be sure to also sign in the space provided for your signature. 2012 federal tax form 1040ez Attach a dated statement, signed by you, to the return. 2012 federal tax form 1040ez 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 federal tax form 1040ez Signing as guardian of spouse. 2012 federal tax form 1040ez   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2012 federal tax form 1040ez Spouse in combat zone. 2012 federal tax form 1040ez   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 federal tax form 1040ez Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2012 federal tax form 1040ez 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 federal tax form 1040ez Other reasons spouse cannot sign. 2012 federal tax form 1040ez    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 federal tax form 1040ez Attach the power of attorney (or a copy of it) to your tax return. 2012 federal tax form 1040ez You can use Form 2848, Power of Attorney and Declaration of Representative. 2012 federal tax form 1040ez Nonresident alien or dual-status alien. 2012 federal tax form 1040ez   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2012 federal tax form 1040ez However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2012 federal tax form 1040ez If you do file a joint return, you and your spouse are both treated as U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez residents for the entire tax year. 2012 federal tax form 1040ez See chapter 1 of Publication 519. 2012 federal tax form 1040ez Married Filing Separately You can choose married filing separately as your filing status if you are married. 2012 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez This can apply to you even if you are not divorced or legally separated. 2012 federal tax form 1040ez 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 federal tax form 1040ez The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2012 federal tax form 1040ez See Head of Household , later, for more information. 2012 federal tax form 1040ez 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 federal tax form 1040ez However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2012 federal tax form 1040ez This way you can make sure you are using the filing status that results in the lowest combined tax. 2012 federal tax form 1040ez When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2012 federal tax form 1040ez How to file. 2012 federal tax form 1040ez   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2012 federal tax form 1040ez 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 federal tax form 1040ez You can file Form 1040. 2012 federal tax form 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. 2012 federal tax form 1040ez Select this filing status by checking the box on line 3 of either form. 2012 federal tax form 1040ez Enter your spouse's full name and SSN or ITIN in the spaces provided. 2012 federal tax form 1040ez 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 federal tax form 1040ez Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2012 federal tax form 1040ez Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2012 federal tax form 1040ez 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 federal tax form 1040ez   Your tax rate generally is higher than on a joint return. 2012 federal tax form 1040ez Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2012 federal tax form 1040ez 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). 2012 federal tax form 1040ez 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 federal tax form 1040ez For more information about these expenses, the credit, and the exclusion, see chapter 32. 2012 federal tax form 1040ez You cannot take the earned income credit. 2012 federal tax form 1040ez You cannot take the exclusion or credit for adoption expenses in most cases. 2012 federal tax form 1040ez 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 federal tax form 1040ez You cannot exclude any interest income from qualified U. 2012 federal tax form 1040ez S. 2012 federal tax form 1040ez savings bonds you used for higher education expenses. 2012 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2012 federal tax form 1040ez If your spouse itemizes deductions, you cannot claim the standard deduction. 2012 federal tax form 1040ez If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2012 federal tax form 1040ez Adjusted gross income (AGI) limits. 2012 federal tax form 1040ez   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 federal tax form 1040ez Individual retirement arrangements (IRAs). 2012 federal tax form 1040ez   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 federal tax form 1040ez Your deduction is reduced or eliminated if your income is more than a certain amount. 2012 federal tax form 1040ez This amount is much lower for married individuals who file separately and lived together at any time during the year. 2012 federal tax form 1040ez For more information, see How Much Can You Deduct in chapter 17. 2012 federal tax form 1040ez Rental activity losses. 2012 federal tax form 1040ez   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 federal tax form 1040ez This is called a special allowance. 2012 federal tax form 1040ez However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2012 federal tax form 1040ez 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 federal tax form 1040ez See Limits on Rental Losses in chapter 9. 2012 federal tax form 1040ez Community property states. 2012 federal tax form 1040ez   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 federal tax form 1040ez See Publication 555. 2012 federal tax form 1040ez 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 federal tax form 1040ez You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2012 federal tax form 1040ez This does not include any extensions. 2012 federal tax form 1040ez A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2012 federal tax form 1040ez 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 federal tax form 1040ez Exception. 2012 federal tax form 1040ez   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 federal tax form 1040ez The personal representative has 1 year from the due date of the return (including extensions) to make the change. 2012 federal tax form 1040ez See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 2012 federal tax form 1040ez Head of Household You may be able to file as head of household if you meet all the following requirements. 2012 federal tax form 1040ez You are unmarried or “considered unmarried” on the last day of the year. 2012 federal tax form 1040ez See Marital Status , earlier, and Considered Unmarried , later. 2012 federal tax form 1040ez You paid more than half the cost of keeping up a home for the year. 2012 federal tax form 1040ez A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2012 federal tax form 1040ez However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2012 federal tax form 1040ez See Special rule for parent , later, under Qualifying Person. 2012 federal tax form 1040ez 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 federal tax form 1040ez You will also receive a higher standard deduction than if you file as single or married filing separately. 2012 federal tax form 1040ez Kidnapped child. 2012 federal tax form 1040ez   A child may qualify you to file as head of household even if the child has been kidnapped. 2012 federal tax form 1040ez For more information, see Publication 501. 2012 federal tax form 1040ez How to file. 2012 federal tax form 1040ez   If you file as head of household, you can use Form 1040. 2012 federal tax form 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. 2012 federal tax form 1040ez Indicate your choice of this filing status by checking the box on line 4 of either form. 2012 federal tax form 1040ez Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2012 federal tax form 1040ez 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 federal tax form 1040ez You are considered unmarried on the last day of the tax year if you meet all the following tests. 2012 federal tax form 1040ez You file a separate return (defined earlier under Joint Return After Separate Returns ). 2012 federal tax form 1040ez You paid more than half the cost of keeping up your home for the tax year. 2012 federal tax form 1040ez Your spouse did not live in your home during the last 6 months of the tax year. 2012 federal tax form 1040ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2012 federal tax form 1040ez See Temporary absences , under Qualifying Person, later. 2012 federal tax form 1040ez Your home was the main home of your child, stepchild, or foster child for more than half the year. 2012 federal tax form 1040ez (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 2012 federal tax form 1040ez ) You must be able to claim an exemption for the child. 2012 federal tax form 1040ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 2012 federal tax form 1040ez The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 2012 federal tax form 1040ez 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 federal tax form 1040ez See Publication 555 for more information. 2012 federal tax form 1040ez Nonresident alien spouse. 2012 federal tax form 1040ez   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 federal tax form 1040ez However, your spouse is not a qualifying person for head of household purposes. 2012 federal tax form 1040ez You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2012 federal tax form 1040ez Choice to treat spouse as resident. 2012 federal tax form 1040ez   You are considered married if you choose to treat your spouse as a resident alien. 2012 federal tax form 1040ez See Publication 519. 2012 federal tax form 1040ez 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 federal tax form 1040ez You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 2012 federal tax form 1040ez Worksheet 2-1. 2012 federal tax form 1040ez 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 federal tax form 1040ez Costs you include. 2012 federal tax form 1040ez   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 federal tax form 1040ez   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 federal tax form 1040ez However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2012 federal tax form 1040ez Costs you do not include. 2012 federal tax form 1040ez   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 2012 federal tax form 1040ez 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 federal tax form 1040ez Qualifying Person See Table 2-1 to see who is a qualifying person. 2012 federal tax form 1040ez Any person not described in Table 2-1 is not a qualifying person. 2012 federal tax form 1040ez Table 2-1. 2012 federal tax form 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2012 federal tax form 1040ez See the text of this chapter for the other requirements you must meet to claim head of household filing status. 2012 federal tax form 1040ez IF the person is your . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez   AND . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez   THEN that person is . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez . 2012 federal tax form 1040ez 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 federal tax form 1040ez   he or she is married and you can claim an exemption for him or her   a qualifying person. 2012 federal tax form 1040ez   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax form 1040ez 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2012 federal tax form 1040ez 6   you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax form 1040ez qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   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 in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 2012 federal tax form 1040ez   he or she did not live with you more than half the year   not a qualifying person. 2012 federal tax form 1040ez   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 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 federal tax form 1040ez   you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax form 1040ez 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2012 federal tax form 1040ez 2The term “qualifying child” is defined in chapter 3. 2012 federal tax form 1040ez Note. 2012 federal tax form 1040ez 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 in chapter 3. 2012 federal tax form 1040ez 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 federal tax form 1040ez 3This 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 federal tax form 1040ez 4The term “ qualifying relative ” is defined in chapter 3. 2012 federal tax form 1040ez 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2012 federal tax form 1040ez See Multiple Support Agreement in chapter 3. 2012 federal tax form 1040ez 6See Special rule for parent . 2012 federal tax form 1040ez Example 1—child. 2012 federal tax form 1040ez Your unmarried son lived with you all year and was 18 years old at the end of the year. 2012 federal tax form 1040ez 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 federal tax form 1040ez As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 2012 federal tax form 1040ez Example 2—child who is not qualifying person. 2012 federal tax form 1040ez 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 federal tax form 1040ez Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 2012 federal tax form 1040ez Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 2012 federal tax form 1040ez As a result, he is not your qualifying person for head of household purposes. 2012 federal tax form 1040ez Example 3—girlfriend. 2012 federal tax form 1040ez Your girlfriend lived with you all year. 2012 federal tax form 1040ez Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) 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 in chapter 3. 2012 federal tax form 1040ez See Table 2-1. 2012 federal tax form 1040ez Example 4—girlfriend's child. 2012 federal tax form 1040ez The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2012 federal tax form 1040ez 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 in chapter 3). 2012 federal tax form 1040ez As a result, he is not your qualifying person for head of household purposes. 2012 federal tax form 1040ez Home of qualifying person. 2012 federal tax form 1040ez   Generally, the qualifying person must live with you for more than half of the year. 2012 federal tax form 1040ez Special rule for parent. 2012 federal tax form 1040ez   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 federal tax form 1040ez However, you must be able to claim an exemption for your father or mother. 2012 federal tax form 1040ez 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 federal tax form 1040ez   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 federal tax form 1040ez Death or birth. 2012 federal tax form 1040ez   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 2012 federal tax form 1040ez If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2012 federal tax form 1040ez If the individual is anyone else, see Publication 501. 2012 federal tax form 1040ez Temporary absences. 2012 federal tax form 1040ez   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 federal tax form 1040ez It must be reasonable to assume the absent person will return to the home after the temporary absence. 2012 federal tax form 1040ez You must continue to keep up the home during the absence. 2012 federal tax form 1040ez 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 federal tax form 1040ez The year of death is the last year for which you can file jointly with your deceased spouse. 2012 federal tax form 1040ez See Married Filing Jointly , earlier. 2012 federal tax form 1040ez 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 federal tax form 1040ez 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 federal tax form 1040ez This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2012 federal tax form 1040ez It does not entitle you to file a joint return. 2012 federal tax form 1040ez How to file. 2012 federal tax form 1040ez   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 2012 federal tax form 1040ez 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 federal tax form 1040ez Check the box on line 5 of either form. 2012 federal tax form 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2012 federal tax form 1040ez Eligibility rules. 2012 federal tax form 1040ez   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 2012 federal tax form 1040ez You were entitled to file a joint return with your spouse for the year your spouse died. 2012 federal tax form 1040ez It does not matter whether you actually filed a joint return. 2012 federal tax form 1040ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2012 federal tax form 1040ez You have a child or stepchild for whom you can claim an exemption. 2012 federal tax form 1040ez This does not include a foster child. 2012 federal tax form 1040ez This child lived in your home all year, except for temporary absences. 2012 federal tax form 1040ez See Temporary absences , earlier, under Head of Household. 2012 federal tax form 1040ez There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2012 federal tax form 1040ez You paid more than half the cost of keeping up a home for the year. 2012 federal tax form 1040ez See Keeping Up a Home , earlier, under Head of Household. 2012 federal tax form 1040ez Example. 2012 federal tax form 1040ez John's wife died in 2011. 2012 federal tax form 1040ez John has not remarried. 2012 federal tax form 1040ez During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2012 federal tax form 1040ez For 2011 he was entitled to file a joint return for himself and his deceased wife. 2012 federal tax form 1040ez For 2012 and 2013, he can file as qualifying widower with a dependent child. 2012 federal tax form 1040ez After 2013 he can file as head of household if he qualifies. 2012 federal tax form 1040ez Death or birth. 2012 federal tax form 1040ez    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 federal tax form 1040ez 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 federal tax form 1040ez Kidnapped child. 2012 federal tax form 1040ez   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 2012 federal tax form 1040ez See Publication 501. 2012 federal tax form 1040ez    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2012 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications