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

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How to Make an Offshore Voluntary Disclosure

The Offshore Voluntary Disclosure Program is offered to those taxpayers with undisclosed offshore accounts or assets. Please follow the process outlined below. You should refer to How to Make a Domestic Voluntary Disclosure if the undisclosed accounts are domestic in nature.

Pre-Clearance:

Taxpayers or representatives may fax to the IRS Criminal Investigation Lead Development Center at (267) 941-1115 the taxpayers' name, date of birth, social security number and address (if the taxpayer is represented by a tax professional, an executed power of attorney must be included).  

IRS Criminal Investigation will then notify taxpayers or their representatives via fax whether or not they have been cleared to make a voluntary disclosure using the Offshore Voluntary Disclosures Letter. Taxpayers or representatives with questions regarding the pre-clearance can call (267) 941-1607 or contact their nearest Criminal Investigation Office.

Note: Pre-clearance does not guarantee a taxpayer acceptance into the Offshore Voluntary Disclosure Program.    

Offshore Voluntary Disclosure Letter

If the taxpayer chooses to submit a pre-clearance request, after the taxpayer receives a pre-clearance notification, the taxpayer will have 30 days from receipt of the fax notification to complete the Offshore Voluntary Disclosure Letter and attachment (under documents). If the taxpayer chooses to bypass the pre-clearance process, the taxpayer must mail the Offshore Voluntary Disclosures Letter to the following address: 


Internal Revenue Service 
Criminal Investigation
ATTN:  Offshore Voluntary Disclosure Coordinator
Philadelphia Lead Development Center
1-D04-100
2970 Market Street
Philadelphia, PA 19104

The IRS will review the offshore Voluntary Disclosures Letters and notify the taxpayer or representative by mail whether the voluntary disclosure has been preliminarily accepted or declined. 

Complete Voluntary Disclosure Package

Once the voluntary disclosure has been preliminarily accepted, the taxpayer should send the full voluntary disclosure package to:

Internal Revenue Service
3651 S. I H 35 Stop 4301 AUSC
Austin, TX  78741
ATTN: 2011 Offshore Voluntary Disclosure Initiative

Opt Out Procedure

Taxpayers may request to opt out of the civil settlement structure of the 2009 Offshore Voluntary Disclosure Program or 2011 Offshore Voluntary Disclosure Initiative.  For specific information on the opt out process, see questions 51.1 through 51.3 under the 2011 OVDI Frequently Asked Questions and Answers.

Tax administration questions such as Where's My Refund or Where Do I File can be addressed by other IRS offices

 


Frequently Asked Questions (FAQs)

IRS Criminal Investigation Home Page

Page Last Reviewed or Updated: 24-Mar-2014

The Federal Ez Tax Form

Federal ez tax form Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Federal ez tax form AGI limitation, Introduction, Community property states. Federal ez tax form Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Federal ez tax form Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Federal ez tax form Operation and upkeep, Operation and upkeep. Federal ez tax form Worksheet A, Capital expense worksheet. Federal ez tax form Cars, Car Out-of-pocket expenses, Car expenses. Federal ez tax form Standard medical mileage rates, Car expenses. Federal ez tax form Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Federal ez tax form Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Federal ez tax form COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Federal ez tax form Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Federal ez tax form Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Federal ez tax form Multiple support agreement, Support claimed under a multiple support agreement. Federal ez tax form Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Federal ez tax form Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Federal ez tax form Improvements to rented property, Improvements to property rented by a person with a disability. Federal ez tax form Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Federal ez tax form Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Federal ez tax form Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Federal ez tax form Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Federal ez tax form Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Federal ez tax form Form 1040, Schedule E Impairment-related work expenses, Where to report. Federal ez tax form Form 1040, Schedule F Impairment-related work expenses, Where to report. Federal ez tax form Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Federal ez tax form Form 2106-EZ Impairment-related work expenses, Where to report. Federal ez tax form Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Federal ez tax form Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Federal ez tax form , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Federal ez tax form Legally separated, Legally separated. Federal ez tax form Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Federal ez tax form TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Federal ez tax form Paid by employer and you, Premiums paid by you and your employer. Federal ez tax form Paid by you, Premiums paid by you. Federal ez tax form Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Federal ez tax form Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Federal ez tax form I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Federal ez tax form , Impairment-related expenses defined. Federal ez tax form Reporting of, Where to report. Federal ez tax form Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Federal ez tax form Maintenance and personal care services, Maintenance and personal care services. Federal ez tax form Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Federal ez tax form Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Federal ez tax form Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Federal ez tax form , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Federal ez tax form N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Federal ez tax form Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Federal ez tax form Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Federal ez tax form One policy (Worksheet B), Worksheet B. Federal ez tax form Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Federal ez tax form Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Federal ez tax form Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Federal ez tax form Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Federal ez tax form Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Federal ez tax form Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Federal ez tax form Medical and dental expenses, Separate returns. Federal ez tax form Separated taxpayers Health coverage tax credit, Legally separated. Federal ez tax form Medical expenses of child, Child of divorced or separated parents. Federal ez tax form Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Federal ez tax form Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Federal ez tax form One policy (Worksheet B), Worksheet B. Federal ez tax form Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Federal ez tax form Includible expenses, You can include:, Transportation expenses you cannot include. Federal ez tax form Parking fees and tolls, Car expenses. Federal ez tax form Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Federal ez tax form Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Federal ez tax form Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Federal ez tax form Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Federal ez tax form One policy (Worksheet B), Worksheet B. Federal ez tax form Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications