File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amend Tax

Amended Income Tax ReturnI Need To Efile My 2011 TaxesIrsHow To File A 2011 Tax ReturnHow Do I File A Tax ExtensionH&r Block Free FileFile 1040x Online FreeStudent Loan Tax FormsHow To File Late Taxes 2012Irs Free FileI Need Prior Year 1040ez Form 2010 I Caot Access Anywhere Anyone1040 Ez Forms 2014State Return Tax Form 2013Income Tax Software2010 1040 Ez FormEfile IrsAmending Federal Tax ReturnFederal Ez Tax FormTaxact 20091040ez Electronic FilingTurbotax Premier Federal E File State 2010 Download Old Version1040ezOnline 1040xFree Websites To File State TaxesFile Free State Return OnlineHow Do I File 2011 Taxes1040ez FormsIrs 2012 Tax FormH&r Block FreeEfile State Taxes2012 Amended ReturnBuy Turbotax 2011H&r Block 2010 Tax SoftwarePrintable Tax Forms 2010File Federal And State TaxesTurbo Tax Filing For 2010Tax Forms 2011Tax Form 1040Federal Tax Return Forms1040 Online

Amend Tax

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

When is Where's My Refund Available?

En Español

Where’s My Refund? is available almost all of the time. However, our system is not available every Monday, early, from 12:00 am (Midnight) to 3:00 am Eastern Time.

Our Change of Address and Refund Trace features are not available during the following times (Eastern Time):

 

 

 

 Sunday  12:00 am (Midnight) to 7:00 pm
 Monday  12:00 am (Midnight) to 6:00 am
 Tuesday  3:30 am to 6:00 am
 Wednesday  3:30 am to 6:00 am
 Thursday  3:30 am to 6:00 am
 Friday  3:30 am to 6:00 am
 Saturday  3:30 am to 6:00 am
   and 9:00 pm to Midnight
   

Also, occasionally our system may be unavailable on Sundays between 1:00 am and 7:00 am Eastern Time.

Back to Where's My Refund Home

Page Last Reviewed or Updated: 12-Mar-2014

The Amend Tax

Amend tax Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Office Furniture and Fixtures This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Information Systems This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Motor Vehicles This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Office Supplies This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Building, Components, and Land This image is too large to be displayed in the current screen. Amend tax Please click the link to view the image. Amend tax Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Amend tax General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Amend tax S. Amend tax Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Amend tax S. Amend tax Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Amend tax S. Amend tax Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Amend tax S. Amend tax Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Amend tax S. Amend tax Civil Service Retirement Benefits 901 U. Amend tax S. Amend tax Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Amend tax Form Number and Title 1040 U. Amend tax S. Amend tax Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Amend tax S. Amend tax Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Amend tax S. Amend tax Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Amend tax S. Amend tax Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications