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Can 1040x Filed Electronically

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Can 1040x Filed Electronically

Can 1040x filed electronically 2. Can 1040x filed electronically   Roth IRAs Table of Contents What's New for 2013 What's New for 2014 Reminders Introduction What Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA?How Much Can Be Contributed? When Can You Make Contributions? What if You Contribute Too Much? Can You Move Amounts Into a Roth IRA?Conversions Rollover From Employer's Plan Into a Roth IRA Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Rollover From a Roth IRA Rollover of Exxon Valdez Settlement Income Rollover of Airline Payments Are Distributions Taxable?What Are Qualified Distributions? Additional Tax on Early Distributions Ordering Rules for Distributions How Do You Figure the Taxable Part? Must You Withdraw or Use Assets?Minimum distributions. Can 1040x filed electronically Recognizing Losses on Investments Distributions After Owner's Death What's New for 2013 Roth IRA contribution limit. Can 1040x filed electronically  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Can 1040x filed electronically If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Can 1040x filed electronically However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Can 1040x filed electronically For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in this chapter. Can 1040x filed electronically Modified AGI limit for Roth IRA contributions increased. Can 1040x filed electronically  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Can 1040x filed electronically Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Can 1040x filed electronically Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Can 1040x filed electronically Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Can 1040x filed electronically See Can You Contribute to a Roth IRA? in this chapter. Can 1040x filed electronically Net Investment Income Tax. Can 1040x filed electronically  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Can 1040x filed electronically However, these distributions are taken into account when determining the modified adjusted gross income threshold. Can 1040x filed electronically Distributions from a nonqualified retirement plan are included in net investment income. Can 1040x filed electronically See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Can 1040x filed electronically What's New for 2014 Modified AGI limit for Roth IRA contributions increased. Can 1040x filed electronically  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Can 1040x filed electronically Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Can 1040x filed electronically Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Can 1040x filed electronically Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Can 1040x filed electronically You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Can 1040x filed electronically Reminders Deemed IRAs. Can 1040x filed electronically  For plan years beginning after 2002, a qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Can 1040x filed electronically If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Can 1040x filed electronically An employee's account can be treated as a traditional IRA or a Roth IRA. Can 1040x filed electronically For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Can 1040x filed electronically Designated Roth accounts. Can 1040x filed electronically  Designated Roth accounts are separate accounts under 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. Can 1040x filed electronically These elective deferrals are included in your income, but qualified distributions from these accounts are not included in your income. Can 1040x filed electronically Designated Roth accounts are not IRAs and should not be confused with Roth IRAs. Can 1040x filed electronically Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. Can 1040x filed electronically A contribution to one does not impact your eligibility to contribute to the other. Can 1040x filed electronically See Publication 575, for more information on designated Roth accounts. Can 1040x filed electronically Introduction Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Can 1040x filed electronically Contributions not reported. Can 1040x filed electronically   You do not report Roth IRA contributions on your return. Can 1040x filed electronically What Is a Roth IRA? A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). Can 1040x filed electronically It can be either an account or an annuity. Can 1040x filed electronically Individual retirement accounts and annuities are described in chapter 1 under How Can a Traditional IRA Be Opened. Can 1040x filed electronically To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. Can 1040x filed electronically A deemed IRA can be a Roth IRA, but neither a SEP IRA nor a SIMPLE IRA can be designated as a Roth IRA. Can 1040x filed electronically Unlike a traditional IRA, you cannot deduct contributions to a Roth IRA. Can 1040x filed electronically But, if you satisfy the requirements, qualified distributions (discussed later) are tax free. Can 1040x filed electronically Contributions can be made to your Roth IRA after you reach age 70½ and you can leave amounts in your Roth IRA as long as you live. Can 1040x filed electronically Traditional IRA. Can 1040x filed electronically   A traditional IRA is any IRA that is not a Roth IRA or SIMPLE IRA. Can 1040x filed electronically Traditional IRAs are discussed in chapter 1. Can 1040x filed electronically When Can a Roth IRA Be Opened? You can open a Roth IRA at any time. Can 1040x filed electronically However, the time for making contributions for any year is limited. Can 1040x filed electronically See When Can You Make Contributions , later under Can You Contribute to a Roth IRA. Can 1040x filed electronically Can You Contribute to a Roth IRA? Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than: $188,000 for married filing jointly or qualifying widow(er), $127,000 for single, head of household, or married filing separately and you did not live with your spouse at any time during the year, and $10,000 for married filing separately and you lived with your spouse at any time during the year. Can 1040x filed electronically You may be able to claim a credit for contributions to your Roth IRA. Can 1040x filed electronically For more information, see chapter 4. Can 1040x filed electronically Is there an age limit for contributions?   Contributions can be made to your Roth IRA regardless of your age. Can 1040x filed electronically Can you contribute to a Roth IRA for your spouse?   You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit discussed in chapter 1 under How Much Can Be Contributed, you file jointly, and your modified AGI is less than $188,000. Can 1040x filed electronically Compensation. Can 1040x filed electronically   Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. Can 1040x filed electronically It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments. Can 1040x filed electronically For more information, see What Is Compensation? under Who Can Open a Traditional IRA? in chapter 1. Can 1040x filed electronically Modified AGI. Can 1040x filed electronically   Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return with some adjustments. Can 1040x filed electronically Use Worksheet 2-1 , later, to determine your modified AGI. Can 1040x filed electronically    Do not subtract conversion income when figuring your other AGI-based phaseouts and taxable income, such as your deduction for medical and dental expenses. Can 1040x filed electronically Subtract them from AGI only for the purpose of figuring your modified AGI for Roth IRA purposes. Can 1040x filed electronically How Much Can Be Contributed? The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs. Can 1040x filed electronically Worksheet 2-1. Can 1040x filed electronically Modified Adjusted Gross Income for Roth IRA Purposes Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes. Can 1040x filed electronically 1. Can 1040x filed electronically Enter your adjusted gross income from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 1. Can 1040x filed electronically   2. Can 1040x filed electronically Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b) 2. Can 1040x filed electronically   3. Can 1040x filed electronically Subtract line 2 from line 1 3. Can 1040x filed electronically   4. Can 1040x filed electronically Enter any traditional IRA deduction from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 4. Can 1040x filed electronically   5. Can 1040x filed electronically Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 5. Can 1040x filed electronically   6. Can 1040x filed electronically Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 6. Can 1040x filed electronically   7. Can 1040x filed electronically Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 7. Can 1040x filed electronically   8. Can 1040x filed electronically Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 8. Can 1040x filed electronically   9. Can 1040x filed electronically Enter any foreign housing deduction from Form 2555, line 50 9. Can 1040x filed electronically   10. Can 1040x filed electronically Enter any excludable qualified savings bond interest from Form 8815, line 14 10. Can 1040x filed electronically   11. Can 1040x filed electronically Enter any excluded employer-provided adoption benefits from Form 8839, line 28 11. Can 1040x filed electronically   12. Can 1040x filed electronically Add the amounts on lines 3 through 11 12. Can 1040x filed electronically   13. Can 1040x filed electronically Enter: $188,000 if married filing jointly or qualifying widow(er), $10,000 if married filing separately and you lived with your spouse at any time during the year, or $127,000 for all others 13. Can 1040x filed electronically   Is the amount on line 12 more than the amount on line 13? If yes, see the note below. Can 1040x filed electronically  If no, the amount on line 12 is your modified adjusted gross income for Roth IRA purposes. Can 1040x filed electronically       Note. Can 1040x filed electronically If the amount on line 12 is more than the amount on line 13 and you have other income or loss items, such as social security income or passive activity losses, that are subject to AGI-based phaseouts, you can refigure your AGI solely for the purpose of figuring your modified AGI for Roth IRA purposes. Can 1040x filed electronically (If you receive social security benefits, use Worksheet 1 in Appendix B to refigure your AGI. Can 1040x filed electronically ) Then go to line 3 above in this Worksheet 2-1 to refigure your modified AGI. Can 1040x filed electronically If you do not have other income or loss items subject to AGI-based phaseouts, your modified adjusted gross income for Roth IRA purposes is the amount on line 12 above. Can 1040x filed electronically Roth IRAs only. Can 1040x filed electronically   If contributions are made only to Roth IRAs, your contribution limit generally is the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation. Can 1040x filed electronically   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced . Can 1040x filed electronically Roth IRAs and traditional IRAs. Can 1040x filed electronically   If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs generally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Can 1040x filed electronically Employer contributions under a SEP or SIMPLE IRA plan do not affect this limit. Can 1040x filed electronically   This means that your contribution limit is the lesser of: $5,500 ($6,500 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or Your taxable compensation minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Can 1040x filed electronically   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained below under Contribution limit reduced . Can 1040x filed electronically   Simplified employee pensions (SEPs) are discussed in Publication 560. Can 1040x filed electronically Savings incentive match plans for employees (SIMPLEs) are discussed in chapter 3. Can 1040x filed electronically Repayment of reservist distributions. Can 1040x filed electronically   You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. Can 1040x filed electronically However, the total repayments cannot be more than the amount of your distribution. Can 1040x filed electronically Note. Can 1040x filed electronically If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. Can 1040x filed electronically For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1. Can 1040x filed electronically Contribution limit reduced. Can 1040x filed electronically   If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Can 1040x filed electronically Use Table 2-1, later, to determine if this reduction applies to you. Can 1040x filed electronically Table 2-1. Can 1040x filed electronically Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI). Can 1040x filed electronically IF you have taxable compensation and your filing status is . Can 1040x filed electronically . Can 1040x filed electronically . Can 1040x filed electronically AND your modified AGI is . Can 1040x filed electronically . Can 1040x filed electronically . Can 1040x filed electronically THEN . Can 1040x filed electronically . Can 1040x filed electronically . Can 1040x filed electronically married filing jointly or  qualifying widow(er) less than $178,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Can 1040x filed electronically at least $178,000 but less than $188,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Can 1040x filed electronically $188,000 or more you cannot contribute to a Roth IRA. Can 1040x filed electronically married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Can 1040x filed electronically more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Can 1040x filed electronically $10,000 or more you cannot contribute to a Roth IRA. Can 1040x filed electronically single, head of household,  or married filing separately and you did not live with your spouse at any time during the year less than $112,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Can 1040x filed electronically at least $112,000 but less than $127,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Can 1040x filed electronically $127,000 or more you cannot contribute to a Roth IRA. Can 1040x filed electronically Figuring the reduction. Can 1040x filed electronically   If the amount you can contribute must be reduced, use Worksheet 2-2, later, to figure your reduced contribution limit. Can 1040x filed electronically Worksheet 2-2. Can 1040x filed electronically Determining Your Reduced Roth IRA Contribution Limit Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Can 1040x filed electronically If it is, use this worksheet to determine how much it is reduced. Can 1040x filed electronically 1. Can 1040x filed electronically Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Can 1040x filed electronically   2. Can 1040x filed electronically Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Can 1040x filed electronically   3. Can 1040x filed electronically Subtract line 2 from line 1 3. Can 1040x filed electronically   4. Can 1040x filed electronically Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Can 1040x filed electronically   5. Can 1040x filed electronically Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Can 1040x filed electronically If the result is 1. Can 1040x filed electronically 000 or more, enter 1. Can 1040x filed electronically 000 5. Can 1040x filed electronically   6. Can 1040x filed electronically Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Can 1040x filed electronically   7. Can 1040x filed electronically Multiply line 5 by line 6 7. Can 1040x filed electronically   8. Can 1040x filed electronically Subtract line 7 from line 6. Can 1040x filed electronically Round the result up to the nearest $10. Can 1040x filed electronically If the result is less than $200, enter $200 8. Can 1040x filed electronically   9. Can 1040x filed electronically Enter contributions for the year to other IRAs 9. Can 1040x filed electronically   10. Can 1040x filed electronically Subtract line 9 from line 6 10. Can 1040x filed electronically   11. Can 1040x filed electronically Enter the lesser of line 8 or line 10. Can 1040x filed electronically This is your reduced Roth IRA contribution limit 11. Can 1040x filed electronically      Round your reduced contribution limit up to the nearest $10. Can 1040x filed electronically If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. Can 1040x filed electronically Example. Can 1040x filed electronically You are a 45-year-old, single individual with taxable compensation of $113,000. Can 1040x filed electronically You want to make the maximum allowable contribution to your Roth IRA for 2013. Can 1040x filed electronically Your modified AGI for 2013 is $113,000. Can 1040x filed electronically You have not contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $5,500. Can 1040x filed electronically You figure your reduced Roth IRA contribution of $5,140 as shown on Worksheet 2-2. Can 1040x filed electronically Example—Illustrated, later. Can 1040x filed electronically   Worksheet 2-2. Can 1040x filed electronically Example—Illustrated Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Can 1040x filed electronically If it is, use this worksheet to determine how much it is reduced. Can 1040x filed electronically 1. Can 1040x filed electronically Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Can 1040x filed electronically 113,000 2. Can 1040x filed electronically Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Can 1040x filed electronically 112,000 3. Can 1040x filed electronically Subtract line 2 from line 1 3. Can 1040x filed electronically 1,000 4. Can 1040x filed electronically Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Can 1040x filed electronically 15,000 5. Can 1040x filed electronically Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Can 1040x filed electronically If the result is 1. Can 1040x filed electronically 000 or more, enter 1. Can 1040x filed electronically 000 5. Can 1040x filed electronically . Can 1040x filed electronically 067 6. Can 1040x filed electronically Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Can 1040x filed electronically 5,500 7. Can 1040x filed electronically Multiply line 5 by line 6 7. Can 1040x filed electronically 369 8. Can 1040x filed electronically Subtract line 7 from line 6. Can 1040x filed electronically Round the result up to the nearest $10. Can 1040x filed electronically If the result is less than $200, enter $200 8. Can 1040x filed electronically 5,140 9. Can 1040x filed electronically Enter contributions for the year to other IRAs 9. Can 1040x filed electronically 0 10. Can 1040x filed electronically Subtract line 9 from line 6 10. Can 1040x filed electronically 5,500 11. Can 1040x filed electronically Enter the lesser of line 8 or line 10. Can 1040x filed electronically This is your reduced Roth IRA contribution limit 11. Can 1040x filed electronically 5,140 When Can You Make Contributions? You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions). Can 1040x filed electronically You can make contributions for 2013 by the due date (not including extensions) for filing your 2013 tax return. Can 1040x filed electronically This means that most people can make contributions for 2013 by April 15, 2014. Can 1040x filed electronically What if You Contribute Too Much? A 6% excise tax applies to any excess contribution to a Roth IRA. Can 1040x filed electronically Excess contributions. Can 1040x filed electronically   These are the contributions to your Roth IRAs for a year that equal the total of: Amounts contributed for the tax year to your Roth IRAs (other than amounts properly and timely rolled over from a Roth IRA or properly converted from a traditional IRA or rolled over from a qualified retirement plan, as described later) that are more than your contribution limit for the year (explained earlier under How Much Can Be Contributed? ), plus Any excess contributions for the preceding year, reduced by the total of: Any distributions out of your Roth IRAs for the year, plus Your contribution limit for the year minus your contributions to all your IRAs for the year. Can 1040x filed electronically Withdrawal of excess contributions. Can 1040x filed electronically   For purposes of determining excess contributions, any contribution that is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. Can 1040x filed electronically This treatment only applies if any earnings on the contributions are also withdrawn. Can 1040x filed electronically The earnings are considered earned and received in the year the excess contribution was made. Can 1040x filed electronically   If you timely filed your 2013 tax return without withdrawing a contribution that you made in 2013, you can still have the contribution returned to you within 6 months of the due date of your 2013 tax return, excluding extensions. Can 1040x filed electronically If you do, file an amended return with “Filed pursuant to section 301. Can 1040x filed electronically 9100-2” written at the top. Can 1040x filed electronically Report any related earnings on the amended return and include an explanation of the withdrawal. Can 1040x filed electronically Make any other necessary changes on the amended return. Can 1040x filed electronically Applying excess contributions. Can 1040x filed electronically    If contributions to your Roth IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Can 1040x filed electronically Can You Move Amounts Into a Roth IRA? You may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. Can 1040x filed electronically You may be able to roll over amounts from a qualified retirement plan to a Roth IRA. Can 1040x filed electronically You may be able to recharacterize contributions made to one IRA as having been made directly to a different IRA. Can 1040x filed electronically You can roll amounts over from a designated Roth account or from one Roth IRA to another Roth IRA. Can 1040x filed electronically Conversions You can convert a traditional IRA to a Roth IRA. Can 1040x filed electronically The conversion is treated as a rollover, regardless of the conversion method used. Can 1040x filed electronically Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Can 1040x filed electronically However, the 1-year waiting period does not apply. Can 1040x filed electronically Conversion methods. Can 1040x filed electronically   You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways. Can 1040x filed electronically Rollover. Can 1040x filed electronically You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA within 60 days after the distribution. Can 1040x filed electronically Trustee-to-trustee transfer. Can 1040x filed electronically You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. Can 1040x filed electronically Same trustee transfer. Can 1040x filed electronically If the trustee of the traditional IRA also maintains the Roth IRA, you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. Can 1040x filed electronically Same trustee. Can 1040x filed electronically   Conversions made with the same trustee can be made by redesignating the traditional IRA as a Roth IRA, rather than opening a new account or issuing a new contract. Can 1040x filed electronically Income. Can 1040x filed electronically   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Can 1040x filed electronically These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Can 1040x filed electronically If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Can 1040x filed electronically See Publication 505, Tax Withholding and Estimated Tax. Can 1040x filed electronically More information. Can 1040x filed electronically   For more information on conversions, see Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Can 1040x filed electronically Rollover From Employer's Plan Into a Roth IRA You can roll over into a Roth IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan); Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Can 1040x filed electronically Any amount rolled over is subject to the same rules for converting a traditional IRA into a Roth IRA. Can 1040x filed electronically See Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Can 1040x filed electronically Also, the rollover contribution must meet the rollover requirements that apply to the specific type of retirement plan. Can 1040x filed electronically Rollover methods. Can 1040x filed electronically   You can roll over amounts from a qualified retirement plan to a Roth IRA in one of the following ways. Can 1040x filed electronically Rollover. Can 1040x filed electronically You can receive a distribution from a qualified retirement plan and roll it over (contribute) to a Roth IRA within 60 days after the distribution. Can 1040x filed electronically Since the distribution is paid directly to you, the payer generally must withhold 20% of it. Can 1040x filed electronically Direct rollover option. Can 1040x filed electronically Your employer's qualified plan must give you the option to have any part of an eligible rollover distribution paid directly to a Roth IRA. Can 1040x filed electronically Generally, no tax is withheld from any part of the designated distribution that is directly paid to the trustee of the Roth IRA. Can 1040x filed electronically Rollover by nonspouse beneficiary. Can 1040x filed electronically   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you can roll over all or part of an eligible rollover distribution from one of the types of plans listed above into a Roth IRA. Can 1040x filed electronically You must make the rollover by a direct trustee-to-trustee transfer into an inherited Roth IRA. Can 1040x filed electronically   You will determine your required minimum distributions in years after you make the rollover based on whether the employee died before his or her required beginning date for taking distributions from the plan. Can 1040x filed electronically For more information, see Distributions after the employee’s death under Tax on Excess Accumulation in Publication 575. Can 1040x filed electronically Income. Can 1040x filed electronically   You must include in your gross income distributions from a qualified retirement plan that you would have had to include in income if you had not rolled them over into a Roth IRA. Can 1040x filed electronically You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions (after-tax contributions) to the plan that were taxable to you when paid. Can 1040x filed electronically These amounts are normally included in income on your return for the year of the rollover from the qualified employer plan to a Roth IRA. Can 1040x filed electronically If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Can 1040x filed electronically See Publication 505, Tax Withholding and Estimated Tax. Can 1040x filed electronically For more information on eligible rollover distributions from qualified retirement plans and withholding, see Rollover From Employer's Plan Into an IRA in chapter 1. Can 1040x filed electronically Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments If you received a military death gratuity or SGLI payment with respect to a death from injury that occurred after October 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. Can 1040x filed electronically The contribution is treated as a qualified rollover contribution. Can 1040x filed electronically The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Can 1040x filed electronically Any military death gratuity or SGLI payment contributed to a Roth IRA is disregarded for purposes of the 1-year waiting period between rollovers. Can 1040x filed electronically The rollover must be completed before the end of the 1-year period beginning on the date you received the payment. Can 1040x filed electronically The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Can 1040x filed electronically Rollover From a Roth IRA You can withdraw, tax free, all or part of the assets from one Roth IRA if you contribute them within 60 days to another Roth IRA. Can 1040x filed electronically Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Can 1040x filed electronically However, rollovers from retirement plans other than Roth IRAs are disregarded for purposes of the 1-year waiting period between rollovers. Can 1040x filed electronically A rollover from a Roth IRA to an employer retirement plan is not allowed. Can 1040x filed electronically A rollover from a designated Roth account can only be made to another designated Roth account or to a Roth IRA. Can 1040x filed electronically If you roll over an amount from one Roth IRA to another Roth IRA, the 5-year period used to determine qualified distributions does not change. Can 1040x filed electronically The 5-year period begins with the first taxable year for which the contribution was made to the initial Roth IRA. Can 1040x filed electronically See What are Qualified Distributions , later. Can 1040x filed electronically Rollover of Exxon Valdez Settlement Income If you are a qualified taxpayer (defined in chapter 1, earlier) and you received qualified settlement income (defined in chapter 1, earlier), you can contribute all or part of the amount received to an eligible retirement plan which includes a Roth IRA. Can 1040x filed electronically The rules for contributing qualified settlement income to a Roth IRA are the same as the rules for contributing qualified settlement income to a traditional IRA with the following exception. Can 1040x filed electronically Qualified settlement income that is contributed to a Roth IRA, or to a designated Roth account, will be: Included in your taxable income for the year the qualified settlement income was received, and Treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Can 1040x filed electronically For more information, see Rollover of Exxon Valdez Settlement Income in chapter 1. Can 1040x filed electronically Rollover of Airline Payments If you are a qualified airline employee (defined next), you may contribute any portion of an airline payment (defined below) you receive to a Roth IRA. Can 1040x filed electronically The contribution must be made within 180 days from the date you received the payment. Can 1040x filed electronically The contribution will be treated as a qualified rollover contribution. Can 1040x filed electronically The rollover contribution is included in income to the extent it would be included in income if it were not part of the rollover contribution. Can 1040x filed electronically Also, any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can contribute to your Roth IRA. Can 1040x filed electronically Qualified airline employee. Can 1040x filed electronically    A current or former employee of a commercial airline carrier who was a participant in a qualified defined benefit plan maintained by the carrier which was terminated or became subject to restrictions under Section 402(b) of the Pension Protection Act of 2006. Can 1040x filed electronically These provisions also apply to surviving spouses of qualified airline employees. Can 1040x filed electronically Airline payment. Can 1040x filed electronically    An airline payment is any payment of money or other property that is paid to a qualified airline employee from a commercial airline carrier. Can 1040x filed electronically The payment also must be made both: Under the approval of an order of federal bankruptcy court in a case filed after September 11, 2001, and before January 1, 2007, and In respect of the qualified airline employee’s interest in a bankruptcy claim against the airline carrier, any note of the carrier (or amount paid in lieu of a note being issued), or any other fixed obligation of the carrier to pay a lump sum amount. Can 1040x filed electronically Any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can roll over to your traditional IRA. Can 1040x filed electronically Also, an airline payment shall not include any amount payable on the basis of the airline carrier’s future earnings or profits. Can 1040x filed electronically Are Distributions Taxable? You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). Can 1040x filed electronically You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. Can 1040x filed electronically You may have to include part of other distributions in your income. Can 1040x filed electronically See Ordering Rules for Distributions , later. Can 1040x filed electronically Basis of distributed property. Can 1040x filed electronically   The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution. Can 1040x filed electronically Withdrawals of contributions by due date. Can 1040x filed electronically   If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. Can 1040x filed electronically If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. Can 1040x filed electronically The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. Can 1040x filed electronically What Are Qualified Distributions? A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. Can 1040x filed electronically It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Can 1040x filed electronically Additional Tax on Early Distributions If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Can 1040x filed electronically Distributions of conversion and certain rollover contributions within 5-year period. Can 1040x filed electronically   If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. Can 1040x filed electronically You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). Can 1040x filed electronically A separate 5-year period applies to each conversion and rollover. Can 1040x filed electronically See Ordering Rules for Distributions , later, to determine the recapture amount, if any. Can 1040x filed electronically   The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. Can 1040x filed electronically See What Are Qualified Distributions , earlier. Can 1040x filed electronically   For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2013, and makes a regular contribution for 2012 on the same date, the 5-year period for the conversion begins January 1, 2013, while the 5-year period for the regular contribution begins on January 1, 2012. Can 1040x filed electronically   Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Can 1040x filed electronically   You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. Can 1040x filed electronically You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions. Can 1040x filed electronically Other early distributions. Can 1040x filed electronically   Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions. Can 1040x filed electronically Exceptions. Can 1040x filed electronically   You may not have to pay the 10% additional tax in the following situations. Can 1040x filed electronically You have reached age 59½. Can 1040x filed electronically You are totally and permanently disabled. Can 1040x filed electronically You are the beneficiary of a deceased IRA owner. Can 1040x filed electronically You use the distribution to buy, build, or rebuild a first home. Can 1040x filed electronically The distributions are part of a series of substantially equal payments. Can 1040x filed electronically You have unreimbursed medical expenses that are more than 10% (or 7. Can 1040x filed electronically 5% if you or your spouse was born before January 2, 1949) of your adjusted gross income (defined earlier) for the year. Can 1040x filed electronically You are paying medical insurance premiums during a period of unemployment. Can 1040x filed electronically The distributions are not more than your qualified higher education expenses. Can 1040x filed electronically The distribution is due to an IRS levy of the qualified plan. Can 1040x filed electronically The distribution is a qualified reservist distribution. Can 1040x filed electronically Most of these exceptions are discussed earlier in chapter 1 under Early Distributions . Can 1040x filed electronically Please click here for the text description of the image. Can 1040x filed electronically Is Roth Distributions a Qualified Distribution? Ordering Rules for Distributions If you receive a distribution from your Roth IRA that is not a qualified distribution, part of it may be taxable. Can 1040x filed electronically There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. Can 1040x filed electronically For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed earlier under What if You Contribute Too Much ). Can 1040x filed electronically Order the distributions as follows. Can 1040x filed electronically Regular contributions. Can 1040x filed electronically Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). Can 1040x filed electronically See Aggregation (grouping and adding) rules, later. Can 1040x filed electronically Take these conversion and rollover contributions into account as follows: Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first, and then the Nontaxable portion. Can 1040x filed electronically Earnings on contributions. Can 1040x filed electronically Disregard rollover contributions from other Roth IRAs for this purpose. Can 1040x filed electronically Aggregation (grouping and adding) rules. Can 1040x filed electronically   Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. Can 1040x filed electronically Add all distributions from all your Roth IRAs during the year together. Can 1040x filed electronically Add all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return) together. Can 1040x filed electronically Add this total to the total undistributed regular contributions made in prior years. Can 1040x filed electronically Add all conversion and rollover contributions made during the year together. Can 1040x filed electronically For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2013 and the conversion or rollover contribution is made in 2014, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2014. Can 1040x filed electronically Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Can 1040x filed electronically   Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Can 1040x filed electronically Also disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Can 1040x filed electronically Example. Can 1040x filed electronically On October 15, 2009, Justin converted all $80,000 in his traditional IRA to his Roth IRA. Can 1040x filed electronically His Forms 8606 from prior years show that $20,000 of the amount converted is his basis. Can 1040x filed electronically Justin included $60,000 ($80,000 − $20,000) in his gross income. Can 1040x filed electronically On February 23, 2013, Justin made a regular contribution of $5,000 to a Roth IRA. Can 1040x filed electronically On November 8, 2013, at age 60, Justin took a $7,000 distribution from his Roth IRA. Can 1040x filed electronically The first $5,000 of the distribution is a return of Justin's regular contribution and is not includible in his income. Can 1040x filed electronically The next $2,000 of the distribution is not includible in income because it was included previously. Can 1040x filed electronically Figuring your recapture amount. Can 1040x filed electronically   If you had an early distribution from your Roth IRAs in 2013, you must allocate the early distribution by using the Recapture Amount—Allocation Chart, later. Can 1040x filed electronically Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19   Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Can 1040x filed electronically   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Can 1040x filed electronically The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Can 1040x filed electronically Note. Can 1040x filed electronically Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Can 1040x filed electronically See the Example , earlier. Can 1040x filed electronically Tax Year Your Form 2013 Form 8606, line 20   Form 8606, line 22   1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18   Form 8606, line 17   2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Can 1040x filed electronically  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Can 1040x filed electronically Amount to include on Form 5329, line 1. Can 1040x filed electronically   Include on line 1 of your 2013 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. Can 1040x filed electronically The amount you allocated to line 20 of your 2013 Form 8606. Can 1040x filed electronically The amount(s) allocated to your 2009 through 2013 Forms 8606, line 18, and your 2010 Form 8606, line 23. Can 1040x filed electronically The amount(s) allocated to your 2009, 2011, 2012, and 2013 Forms 1040, line 16b; Forms 1040A, line 12b; and Forms 1040NR, line 17b. Can 1040x filed electronically The amount from your 2013 Form 8606, line 25. Can 1040x filed electronically   Also, include any amount you allocated to line 20 of your 2013 Form 8606 on your 2013 Form 5329, line 2, and enter exception number 09. Can 1040x filed electronically Example. Can 1040x filed electronically Ishmael, age 32, opened a Roth IRA in 2000. Can 1040x filed electronically He made the maximum contributions to it every year. Can 1040x filed electronically In addition, he made the following transactions into his Roth IRA. Can 1040x filed electronically In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. Can 1040x filed electronically He filled out a 2005 Form 8606 and attached it with his 2005 Form 1040. Can 1040x filed electronically He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA, therefore he has no basis. Can 1040x filed electronically He entered $10,000 on line 18 of Form 8606. Can 1040x filed electronically In 2011, he rolled over the entire balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. Can 1040x filed electronically He used a 2011 Form 1040 to file his taxes. Can 1040x filed electronically He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2011 Form 1099-R. Can 1040x filed electronically Box 5 of his 2011 Form 1099-R reported $0 since he did not make any after-tax contributions to the qualified retirement plan. Can 1040x filed electronically He entered $20,000 on line 16b of Form 1040 since that is the taxable amount that was rolled over in 2011. Can 1040x filed electronically The total balance in his Roth IRA as of January 1, 2013 was $105,000 ($50,000 in contributions from 2000 through 2012 + $10,000 from the 2005 conversion + $20,000 from the 2011 rollover + $25,000 from earnings). Can 1040x filed electronically He has not taken any early distribution from his Roth IRA before 2013. Can 1040x filed electronically In 2013, he made the maximum contribution of $5,500 to his Roth IRA. Can 1040x filed electronically In August of 2013, he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. Can 1040x filed electronically See his filled out Illustrated Recapture Amount—Allocation Chart, later, to see how he allocated the amounts from the above transactions. Can 1040x filed electronically Based on his allocation, he would enter $20,000 on his 2013 Form 5329, line 1 (see Amount to include on Form 5329, line 1 , above). Can 1040x filed electronically He should also report $10,000 on his 2013 Form 5329, line 2, and enter exception 09 since that amount is not subject to the 10% additional tax on early distributions. Can 1040x filed electronically Illustrated Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Can 1040x filed electronically   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Can 1040x filed electronically The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Can 1040x filed electronically Note. Can 1040x filed electronically Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Can 1040x filed electronically See the Example , earlier. Can 1040x filed electronically Tax Year Your Form 2013 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $10,000 Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Can 1040x filed electronically  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Can 1040x filed electronically How Do You Figure the Taxable Part? To figure the taxable part of a distribution that is not a qualified distribution, complete Form 8606, Part III. Can 1040x filed electronically Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age. Can 1040x filed electronically The minimum distribution rules that apply to traditional IRAs do not apply to Roth IRAs while the owner is alive. Can 1040x filed electronically However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death . Can 1040x filed electronically Minimum distributions. Can 1040x filed electronically   You cannot use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Can 1040x filed electronically Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. Can 1040x filed electronically See Distributions to beneficiaries , later. Can 1040x filed electronically Recognizing Losses on Investments If you have a loss on your Roth IRA investment, you can recognize the loss on your income tax return, but only when all the amounts in all of your Roth IRA accounts have been distributed to you and the total distributions are less than your unrecovered basis. Can 1040x filed electronically Your basis is the total amount of contributions in your Roth IRAs. Can 1040x filed electronically You claim the loss as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions on Schedule A (Form 1040). Can 1040x filed electronically Any such losses are added back to taxable income for purposes of calculating the alternative minimum tax. Can 1040x filed electronically Distributions After Owner's Death If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before his or her required beginning date. Can 1040x filed electronically See When Can You Withdraw or Use Assets? in chapter 1. Can 1040x filed electronically Distributions to beneficiaries. Can 1040x filed electronically   Generally, the entire interest in the Roth IRA must be distributed by the end of the fifth calendar year after the year of the owner's death unless the interest is payable to a designated beneficiary over the life or life expectancy of the designated beneficiary. Can 1040x filed electronically (See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Can 1040x filed electronically )   If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Can 1040x filed electronically Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Can 1040x filed electronically   If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½ or treat the Roth IRA as his or her own. Can 1040x filed electronically Combining with other Roth IRAs. Can 1040x filed electronically   A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as his or her own IRA. Can 1040x filed electronically Distributions that are not qualified distributions. Can 1040x filed electronically   If a distribution to a beneficiary is not a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when he or she was alive. Can 1040x filed electronically   If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. Can 1040x filed electronically See Ordering Rules for Distributions , earlier in this chapter under Are Distributions Taxable. Can 1040x filed electronically Example. Can 1040x filed electronically When Ms. Can 1040x filed electronically Hibbard died in 2013, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2009, and earnings of $2,000. Can 1040x filed electronically No distributions had been made from her IRA. Can 1040x filed electronically She had no basis in the conversion contribution in 2009. Can 1040x filed electronically When she established this Roth IRA (her first) in 2009, she named each of her four children as equal beneficiaries. Can 1040x filed electronically Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. Can 1040x filed electronically An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. Can 1040x filed electronically In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2013. Can 1040x filed electronically The 10% additional tax on early distributions does not apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Can 1040x filed electronically If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. Can 1040x filed electronically For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. Can 1040x filed electronically If this applies to you, substitute “Roth IRA” for “traditional IRA” in that discussion. Can 1040x filed electronically Prev  Up  Next   Home   More Online Publications
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Medical advances have resulted in an increased need for nursing home care and assisted living. Most health insurance plans and Medicare severely limit or exclude long-term care. You should consider these costs as you plan for retirement. Here are some questions to ask when considering a separate long-term care insurance policy.

  • What qualifies you for benefits? Some insurers say you must be unable to perform a specific number of the following activities of daily living: eating, walking, getting from bed to a chair, dressing, bathing, using a toilet and remaining continent.
  • What type of care is covered? Does the policy cover nursing home care? What about coverage for assisted living facilities that provide less client care than a nursing home? If you want to stay in your home, will it pay for care provided by visiting nurses and therapists? What about help with food preparation and housecleaning?
  • What will the benefit amount be? Most plans are written to provide a specific dollar benefit per day. The benefit for home care is usually about half the nursing-home benefit. But some policies pay the same for both forms of care. Other plans pay only for your actual expenses.
  • What is the benefit period? It is possible to get a policy with lifetime benefits but this can be very expensive. Other options for coverage are from one to six years. The average nursing home stay is about 2.5 years.
  • Is the benefit adjusted for inflation? If you buy a policy prior to age 60, you face the risk that a fixed daily benefit will not be enough by the time you need it.
  • Is there a waiting period before benefits begin? A 20 to 100 day period is not unusual.

Other Insurance

  • Travel Insurance. There are four kinds of travel insurance: Travel Cancellation Insurance, Baggage or Personal Effects Coverage, Emergency Medical Coverage and Accidental Death. One helpful website is insuremytrip.com.
  • Identity Theft Insurance. This type of insurance provides reimbursement to crime victims for the cost of restoring their identity and repairing credit reports. Some companies now include this as part of their homeowner's insurance policy. Others sell it as a stand-alone policy. Ask your homeowner policy company for information.
  • International Healthcare Insurance. A policy that provides health coverage no matter where you are in the world. The policy term is flexible so you can purchase only for the time you will be out of the country. Contact your current healthcare provider for coverage information.
  • Catastrophic Health Care Insurance. A health plan that only cover certain types of expensive care, like hospitalizations.
  • Liability Insurance. Insurance for what the policyholder is legally obligated to pay because of bodily injury or property damage caused to another person. Search online or ask your personal insurance agent for more information.
  • Umbrella insurance A policy that supplements the insurance you already have for home, auto, and other personal property. can help cover costs that exceed the limits of other policies.

The Can 1040x Filed Electronically

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